War damage in the town of Bakhmut, Ukraine, the site of recent heavy battles with Russian troops. AP
War damage in the town of Bakhmut, Ukraine, the site of recent heavy battles with Russian troops. AP
War damage in the town of Bakhmut, Ukraine, the site of recent heavy battles with Russian troops. AP
War damage in the town of Bakhmut, Ukraine, the site of recent heavy battles with Russian troops. AP

British military intelligence says Russia may have found new Ukraine attack axis


Gillian Duncan
  • English
  • Arabic

British military intelligence says Russia may have found a new axis of attack closer to Kyiv, as forces continue to hammer Bakhmut.

Overnight, Russia again attacked Ukraine with Iranian-made single-use drones, with four Shaheds launched from the north. All were shot down by the Ukrainian air force.

On February 27, the Ukrainian Ministry of Defence confirmed it had shot down 11 Shahed one-way attack uncrewed aerial vehicles (OWA UAV, or kamikaze drones) out of 14 that were launched.

Nine were shot down in the vicinity of Kyiv airspace, according to the latest Ministry of Defence daily intelligence update.

It said: “Due to the vector of the attack, these Shahed-UAVs were [most] likely launched from the Bryansk Oblast, Russia. Previously, the only observed launch site since mid-December 2022 was from the Krasnodar region, across the Sea of Azov.

Residents look at parts of an unmanned aerial vehicle that Ukrainian authorities believe is an Iranian-made drone. Reuters
Residents look at parts of an unmanned aerial vehicle that Ukrainian authorities believe is an Iranian-made drone. Reuters

“A second launch site would give the Russians a different axis of attack, closer to Kyiv.

“This is likely to decrease time in the air over Ukraine and an attempt to further stretch Ukrainian air defences.”

The MoD added: "Prior to this 26 February 2023 attack, there have not been any reports of OWA UAVs being used in Ukraine since around 15 February 2023.

The ministry said the decrease in attack tempo using kamikaze drones was an indication that Russia had run down its current stock and that it would probably seek a resupply.

Both sides have taken heavy casualties, with Russia's "60,000 to 70,000" military deaths estimated to be higher in Ukraine than in all of its wars since the Second World War combined, according to a recent analysis by the Centre for Strategic and International Studies.

"The average rate of Russian soldiers killed per month is at least 25 times the number killed per month in Chechnya and 35 times the number killed in Afghanistan, which highlights the stark realities of a war of attrition," it said.

"The Ukrainian military has also performed remarkably well against a much larger and initially better-equipped Russian military, in part due to the innovation of its forces."

On Wednesday the country’s Foreign Minister Dmytro Kuleba said Ukraine had survived “the most difficult winter” in its history.

"On March 1, 2023, [Russian President Vladimir] Putin suffered his fifth major defeat since his full-scale invasion ― Ukraine defeated his winter terror," Mr Kuleba said.

"We survived the most difficult winter in our history. It was cold and dark, but we were unbreakable."

Meanwhile, Bakhmut is “the most difficult situation” facing Ukrainian forces, President Volodymyr Zelenskyy said in his nightly video address on Tuesday.

“Russia does not count people at all, sending them to constantly storm our positions. The intensity of fighting is only increasing.”

Ukraine has decided to send additional troops to Bakhmut as Russian forces focus efforts on the offensive there, aiming to reach the administrative borders of the Donetsk region, Ukrainian Deputy Defence Minister Hanna Malyar said.

Yevgeny Prigozhin, founder of Russia's Wagner mercenary force, said on Wednesday that Ukrainian troops were "trying to hold the town with all their strength" in a short audio message released by his press service.

"Tens of thousands of Ukrainian army fighters are putting up furious resistance. The bloodiness of the battles is growing by the day."

Thousands of residents are still in the ruined city from a pre-war population of about 70,000. As Russia kept Ukraine under pressure around Bakhmut, its defence ministry said its forces had repelled what it described as a huge drone attack on Crimea by Kyiv's forces, Russian news agencies reported.

Russia annexed Crimea from Ukraine in 2014. Kyiv demands that Moscow hand it back. The defence ministry said the attempted Ukrainian drone attack had not inflicted any casualties.

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Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

Scoreline

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Red cards: El Neny (90' 3)

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Price: base / as tested: Dh335,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 400hp @ 5,800rpm

Torque: 560Nm @ 4,000rpm

Fuel economy, combined: 12.1L / 100km

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Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

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The major Hashd factions linked to Iran:

Badr Organisation: Seen as the most militarily capable faction in the Hashd. Iraqi Shiite exiles opposed to Saddam Hussein set up the group in Tehran in the early 1980s as the Badr Corps under the supervision of the Iran Revolutionary Guards Corps (IRGC). The militia exalts Iran’s Supreme Leader Ali Khamenei but intermittently cooperated with the US military.

Saraya Al Salam (Peace Brigade): Comprised of former members of the officially defunct Mahdi Army, a militia that was commanded by Iraqi cleric Moqtada Al Sadr and fought US and Iraqi government and other forces between 2004 and 2008. As part of a political overhaul aimed as casting Mr Al Sadr as a more nationalist and less sectarian figure, the cleric formed Saraya Al Salam in 2014. The group’s relations with Iran has been volatile.

Kataeb Hezbollah: The group, which is fighting on behalf of the Bashar Al Assad government in Syria, traces its origins to attacks on US forces in Iraq in 2004 and adopts a tough stance against Washington, calling the United States “the enemy of humanity”.

Asaeb Ahl Al Haq: An offshoot of the Mahdi Army active in Syria. Asaeb Ahl Al Haq’s leader Qais al Khazali was a student of Mr Al Moqtada’s late father Mohammed Sadeq Al Sadr, a prominent Shiite cleric who was killed during Saddam Hussein’s rule.

Harakat Hezbollah Al Nujaba: Formed in 2013 to fight alongside Mr Al Assad’s loyalists in Syria before joining the Hashd. The group is seen as among the most ideological and sectarian-driven Hashd militias in Syria and is the major recruiter of foreign fighters to Syria.

Saraya Al Khorasani:  The ICRG formed Saraya Al Khorasani in the mid-1990s and the group is seen as the most ideologically attached to Iran among Tehran’s satellites in Iraq.

(Source: The Wilson Centre, the International Centre for the Study of Radicalisation)

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Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

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Kaala

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Updated: March 01, 2023, 2:40 PM