Nato-trained units and western tanks are spearheading Ukraine’s long-awaited ground offensive, according to images emerging from the front line.
Kyiv has maintained a strict silence about its long-anticipated counter-attack, but three senior US officials were quoted in reports on Thursday confirming the operation was under way.
With virtually no independent reporting from the battlefield, it is difficult to assess whether Ukraine's operation is in motion and if it is penetrating Russian defences to drive out occupying forces.
It came as Russia confirmed it will start deploying tactical nuclear weapons in Belarus after the facilities are ready on July 7-8, President Vladimir Putin told his Belarusian counterpart Alexander Lukashenko on Friday.
“So everything is according to plan, everything is stable,” Mr Putin said in a meeting in Sochi, according to a readout from the Kremlin.
The two men had previously agreed the plan to deploy Russian land-based short-range nuclear missiles on the territory of Moscow's close ally, where they will remain under Russian command.
However, images posted by Russian military bloggers, which appear genuine, show Nato-standard battle tanks and fighting vehicles pushing toward Tokmak in Ukraine’s occupied south.
Attacks were described as coming in waves, with heavy fighting reported in the Zaporizhzhia region near the city of Orikhiv.
In his nightly address, Ukraine President Volodymyr Zelenskyy said: “I am in constant communication with our military. The commanders of Khortytsia, Tayria, all those involved in the hottest areas."
He said there were "very tough" battles in the Donetsk region.
“But there are results and I am grateful to those who achieved these results. Well done in Bakhmut. Step by step," he said.
The country's counter-offensive is ultimately expected to involve thousands of Ukrainian troops trained and equipped by the West.
Russia, which has had months to prepare its defensive lines, says it has withstood attacks since the start of the week. Kyiv says its main effort is yet to begin.
Pro-war Russian bloggers reported intense battles on Friday around the mid-point of the "land bridge" linking Russia to the Crimea peninsula, thought to be one of Ukraine's main potential targets.
Ukraine generally forbids independent accredited journalists from reporting on its side of the front lines during offensive operations.
The initial days of the counter-offensive have been overshadowed by a humanitarian disaster after the destruction of the Kakhovka dam holding back the waters of the Dnipro River that bisects Ukraine.
Thousands have been forced to evacuate flooded homes, while vast nature preserves have been wiped out and the destruction to irrigation systems is likely to cripple agriculture across much of southern Ukraine.
Kyiv said on Friday it had intercepted a phone call proving that Russian forces in control of the dam had blown it up. Moscow says Ukraine sabotaged it.
Western countries say they are still gathering evidence but that Ukraine would have no reason to inflict such a devastating disaster on itself, especially right as its forces were shifting onto the attack.
Norsar, the Norwegian Seismic Array, said it had detected "clear signals" to indicate that "an explosion" occured at the time and location of reports in the media about the collapse of the Kakhovka dam, which was under Russian control.
In its latest report from the battlefield, the Russian army claimed to have destroyed more than 21 armoured vehicles in the past 24 hours, which could not be verified.
In its few comments, Ukraine has reported gains of territory in the east around the city of Bakhmut, which Russian forces captured last month.
But Kyiv has said little about the southern front, widely assumed to be the focus of its main assault as it tries to push towards the coast and cut Russia's access to Crimea.
Ukrainian Deputy Defence Minister Hanna Maliar described heavy fighting in the east, where she said Ukrainian troops had mainly held off Russian attacks.
On the southern front, she said battles were continuing for the settlement of Velyka Novosilka and that Russian troops were mounting "active defence" at Orikhiv.
Ukraine has been attacking targets deep in Russian-held territory for weeks in preparation for its assault. Moscow has been striking Ukrainian cities with cruise missiles and drones.
In the latest air strikes, Ukraine said it had shot down four of six missiles overnight.
The interior ministry said one person had been killed, three were wounded and four buildings were destroyed by falling debris. It posted images on Telegram of firefighters attending to the smouldering wreckage of what appeared to be residential homes.
The air force also said two cruise missiles had struck a civilian object in the central region of Cherkasy on Thursday evening. Regional governor Ihor Taburets said at least eight were wounded.
Ukraine and Russia conflict latest - in pictures
Earlier this week Prof Michael Clarke, former director general of the Royal United Services Institute, said the increased activity in eastern Ukraine marked the start of ground operations in the long-awaited counter-offensive.
The commander of Ukraine's ground forces, Oleksandr Syrskyi, said on Monday that they continued “moving forward” near the long-contested city of Bakhmut in northern Donetsk.
Prof Clarke said the increased activity could be considered the beginning of the ground operation.
“Something has begun and I am not at all surprised," he told BBC Radio 4 on Monday.
“We thought it had to start soon and we will see how it develops.
"There are two or three ways in which it might develop but I think June 4 will go down as the day when the Ukrainians began their ground operation.”
UAE currency: the story behind the money in your pockets
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
Sholto Byrnes on Myanmar politics
Profile Periscope Media
Founder: Smeetha Ghosh, one co-founder (anonymous)
Launch year: 2020
Employees: four – plans to add another 10 by July 2021
Financing stage: $250,000 bootstrap funding, approaching VC firms this year
Investors: Co-founders
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.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Dunki
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rajkumar%20Hirani%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Taapsee%20Pannu%2C%20Vikram%20Kochhar%20and%20Anil%20Grover%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Dubai Rugby Sevens
November 30, December 1-2
International Vets
Christina Noble Children’s Foundation fixtures
Thursday, November 30:
10.20am, Pitch 3, v 100 World Legends Project
1.20pm, Pitch 4, v Malta Marauders
Friday, December 1:
9am, Pitch 4, v SBA Pirates