Britain's Foreign Secretary James Cleverly speaks during the Economic Transformation: Transparency And Reform For Private Sector-Led Growth session. Getty Images
Britain's Foreign Secretary James Cleverly speaks during the Economic Transformation: Transparency And Reform For Private Sector-Led Growth session. Getty Images
Britain's Foreign Secretary James Cleverly speaks during the Economic Transformation: Transparency And Reform For Private Sector-Led Growth session. Getty Images
Britain's Foreign Secretary James Cleverly speaks during the Economic Transformation: Transparency And Reform For Private Sector-Led Growth session. Getty Images

UK could support shorter route for Ukraine to join Nato, Cleverly says


Soraya Ebrahimi
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The UK could support Ukraine dropping a stage to speed up its accession to Nato, the Foreign Secretary indicated.

The UK would be “very supportive” if it was decided Kyiv did not need to go through the membership action plan stage of the process to join Nato, James Cleverly said during a conference on Ukrainian reconstruction.

“We have seen Ukraine evolve, and evolve incredibly quickly,” he told a press conference during the Ukraine Recovery Conference in London.

“Jens Stoltenberg, at the Nato informal foreign ministers (summit), said that actually, many of the requirements of membership action plan are actually being delivered.

“The reform of their armed forces is happening whilst engaged in conflict.

“I think the UK’s position would be very, very supportive if we moved on from the membership action plan, recognising that the offer to both Sweden and Finland didn’t require that and Ukrainians have demonstrated their commitment to reform the military for requirement of Nato membership through their actions on the battlefield.

“And I think all Nato allies recognise that.”

A look at the Nato military alliance - in pictures

  • A solemn welcoming ceremony of US soldiers at Adazi military base, Latvia, on February 25, 2022. More than 300 soldiers of the 173rd Air Force Brigade arrived to demonstrate the US commitment to defend Nato allies and strengthen Latvia's defence capabilities following Russia's military operation in Ukraine. EPA
    A solemn welcoming ceremony of US soldiers at Adazi military base, Latvia, on February 25, 2022. More than 300 soldiers of the 173rd Air Force Brigade arrived to demonstrate the US commitment to defend Nato allies and strengthen Latvia's defence capabilities following Russia's military operation in Ukraine. EPA
  • US paratroopers in Ukraine's western Lviv region during a Nato-sponsored training exercise in 2020. AP
    US paratroopers in Ukraine's western Lviv region during a Nato-sponsored training exercise in 2020. AP
  • A US military aircraft takes off at the US Air Base Ramstein, in Landstuhl, Germany, on February 25. US President Joe Biden February 24 authorised the deployment of further armed forces to Germany as part of Nato's response to Russia's military aggression on Ukraine. EPA
    A US military aircraft takes off at the US Air Base Ramstein, in Landstuhl, Germany, on February 25. US President Joe Biden February 24 authorised the deployment of further armed forces to Germany as part of Nato's response to Russia's military aggression on Ukraine. EPA
  • Nato Secretary General Jens Stoltenberg at the alliance's headquarters in Brussels, Belgium, on February 25. EPA
    Nato Secretary General Jens Stoltenberg at the alliance's headquarters in Brussels, Belgium, on February 25. EPA
  • A convoy of British armoured vehicles of the Royal Welsh Battlegroup on the way to Estonia, driving through Liepupe, Latvia, on February 25. British troops and equipment are heading to Estonia as part of the UK's contribution to strengthen Nato's uplift to Eastern Europe. EPA
    A convoy of British armoured vehicles of the Royal Welsh Battlegroup on the way to Estonia, driving through Liepupe, Latvia, on February 25. British troops and equipment are heading to Estonia as part of the UK's contribution to strengthen Nato's uplift to Eastern Europe. EPA
  • Protesters outside a Nato leaders virtual summit in Brussels on February 25. AP
    Protesters outside a Nato leaders virtual summit in Brussels on February 25. AP
  • A US Air Force F-35 Lightning II aircraft assigned to the 34th Fighter Squadron receives fuel from a KC-10 Extender aircraft over Poland on February 24. US Air Force/Reuters
    A US Air Force F-35 Lightning II aircraft assigned to the 34th Fighter Squadron receives fuel from a KC-10 Extender aircraft over Poland on February 24. US Air Force/Reuters
  • US military personnel check an Apache attack helicopter AH-64 during a technical stop on the tarmac at Traian Vuia International Airport in Timisoara, Romania, on February 24. EPA
    US military personnel check an Apache attack helicopter AH-64 during a technical stop on the tarmac at Traian Vuia International Airport in Timisoara, Romania, on February 24. EPA
  • German soldiers of the Nato enhanced Forward Presence (EFP) Battalion Battle Group in Lithuania attend a ceremony during a visit of German Defence Minister Christine Lambrecht to Rukla Military Base, Lithuania, on February 22. EPA
    German soldiers of the Nato enhanced Forward Presence (EFP) Battalion Battle Group in Lithuania attend a ceremony during a visit of German Defence Minister Christine Lambrecht to Rukla Military Base, Lithuania, on February 22. EPA

Ukraine has long pushed for both Nato and EU membership as it continues to battle Vladimir Putin’s forces, but western capitals have differing views on the possibility and timeline for Ukraine to join both groups.

Ukrainian President Volodymyr Zelenskyy, who addressed the conference via video link, had earlier urged leaders to have the “courage” to acknowledge that his country is already a key part of their economic and defence alliances.

“We are only waiting for the courage of the alliance leaders to recognise this reality, politically.”

The comments by Mr Cleverly come ahead of a major Nato summit in Lithuania later this summer, in which a compromise on Ukrainian’s route to membership is expected to be brokered.

Nato agreed in 2008 that Ukraine would join the organisation one day, but did not set a date for it to start membership talks.

As the war continued, Ukraine applied for “accelerated accession” to Nato on September 30.

The Map stage is designed to help countries prepare for accession, but it is unclear whether other Nato members would back Ukrainian skipping such a process.

Vladimir Putin says Ukrainian forces have 'no chance'

Meanwhile, Russian President Vladimir Putin, said Moscow had observed a "lull" in Ukraine's counteroffensive, which began early this month.

Although Ukraine still had some offensive potential, Kyiv understood it had "no chance", Mr Putin said in televised remarks.

His comments came as Ukrainian President Volodymyr Zelenskyy said his army's progress was "slower than desired" but that Kyiv would not be pressured into rushing it.

Mr Putin has begun speaking with increasing frequency about the battlefield situation, perhaps reflecting the fact that the 16-month-old war has reached a critical moment with the launch of Ukraine's long-expected push.

"Oddly enough, at the moment we are seeing a certain lull. This is due to the fact that the enemy is suffering serious losses, both in personnel and equipment," he said.

But he said that Ukraine's offensive potential "has not yet been exhausted, there are also reserves that the enemy is thinking about where and how to introduce".

For the second time in less than a week, he said that the Ukrainian forces had "no chance".

The BBC quoted Mr Zelenskyy as saying in an interview that the military push was not going easily because 200,000 square kilometres of Ukrainian territory had been mined by Russian forces.

"Whatever some might want, including attempts to pressure us, with all due respect, we will advance on the battlefield the way we deem best," he added.

Ukraine says it has reclaimed eight villages so far in its counteroffensive, though only one of these was in the past week.

Contradicting Mr Putin's statement about a lull on the battlefield, British defence intelligence said on Twitter on Wednesday that "intense fighting continues in sectors of southern Ukraine".

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

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Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
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Men’s Coach of the Year
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Women’s Coach of the Year
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Updated: June 21, 2023, 6:34 PM