Jens Stoltenberg, the Nato Secretary General, declared Ukraine would be invited to join Nato as the bloc looks to shore up its ally in the war it is fighting with Russia for control of its territory.
Mr Stoltenberg said the allies had decided on Tuesday to move beyond the position, adopted at a 2008 summit, that Ukraine could apply for membership. The 31-member alliance backed a proposal that stated an invite would be issued to Ukraine.
The decision was part of a three-point accelerated path to membership that will include the inaugural meeting of the Nato-Ukraine Council in Vilnius on Wednesday.
Ukraine's military is to be brought into the alliance in a process involving increased support from western allies.
Nato leaders will commit to offering more military support to ensure the country regains territory in the war with Russia, in turn boosting its integration with western forces, Mr Stoltenberg said.
Ukrainian President Volodymyr Zelenskyy landed in Vilnius on Tuesday afternoon, hours after he published a warning on Twitter that unexpected conditions were being added during negotiations. These could show division, which would only encourage Russian aggression, he said. "Uncertainty is weakness," he wrote. "And I will openly discuss this at the summit."
Mr Zelenskyy later declared on Twitter he was grateful for new offers of support and would continue talks with counterparts on Thursday.
Ukrainian officials had wanted a timetable but Mr Stoltenberg said there had never been any timetables for a Nato accession.
"If you look at other membership processes, there has not been a timeline," he said, adding that the two-step process of issuing an invite followed by a conditions-based membership action plan had be cut to one. "We wish to issue an invite to Ukraine to join when conditions are met. What we are saying in the communique is that Nato has moved beyond a membership action plan."
Kaja Kallas, the Estonian Prime Minister, said there was a common understanding that Ukraine could not join Nato while the war with Russia was still being fought. She added, however, that it should only be a "short track" to Kyiv's accession thereafter.
"We understand that it can't happen while the war is going on, and nobody's really demanding that, not even the Ukrainians, but we have to make sure that when all the conditions are met and we have the opportunity window when the war is over, then we can do this fast," she said.
"It is very important that, you know, the assurances that the [Nato] countries give are very practical."
"What it really means ... is that the West is behind Ukraine."
French President Emmanuel Macron and German Chancellor Olaf Scholz were the first leaders at the summit to announce further significant weapons packages aimed to give Ukraine's armed forces more punch on the battlefield.
"I have decided to increase deliveries of weapons and equipment to enable the Ukrainians to have the capacity to strike deeply," Mr Macron said.
Britain said in May that it was supplying the Storm Shadow, a Franco-British surface-to-air missile produced by MBDA. Its French version, known as Scalp, has a range of about 250km.
Mr Macron said the delivery would adhere to France's policy of assisting Ukraine in defending its territory, implying that Paris had received assurances from Kyiv that the missiles would not be fired into Russia.
Germany's new aid package, valued at nearly €700 million ($769 million), includes two Patriot missile system launchers, 40 Marder infantry fighting vehicles and 25 Leopard 1 tanks, as well as 20,000 artillery rounds and 5,000 rounds of smoke ammunition.
British Prime Minister Rishi Sunak confirmed an eight-fold increase in the UK’s production capacity of 155mm artillery ammunition under a new £190 million contract.
The bio
His favourite book - 1984 by George Orwell
His favourite quote - 'If you think education is expensive, try ignorance' by Derek Bok, Former President of Harvard
Favourite place to travel to - Peloponnese, Southern Greece
Favourite movie - The Last Emperor
Favourite personality from history - Alexander the Great
Role Model - My father, Yiannis Davos
If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
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What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
Spider-Man: No Way Home
Director: Jon Watts
Stars: Tom Holland, Zendaya, Jacob Batalon
Rating:*****
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
How to help
Call the hotline on 0502955999 or send "thenational" to the following numbers:
2289 - Dh10
2252 - Dh50
6025 - Dh20
6027 - Dh100
6026 - Dh200
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MATCH INFO
Liverpool v Manchester City, Sunday, 8.30pm UAE
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Monster Hunter: World
Capcom
PlayStation 4, Xbox One
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
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
Score
Third Test, Day 2
New Zealand 274
Pakistan 139-3 (61 ov)
Pakistan trail by 135 runs with 7 wickets remaining in the innings
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Result
Qualifier: Islamabad United beat Karachi Kings by eight wickets
Fixtures
Tuesday, Lahore: Eliminator 1 - Peshawar Zalmi v Quetta Gladiators
Wednesday, Lahore: Eliminator 2 – Karachi Kings v Winner of Eliminator 1
Sunday, Karachi: Final – Islamabad United v Winner of Eliminator 2
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
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The bio:
Favourite film:
Declan: It was The Commitments but now it’s Bohemian Rhapsody.
Heidi: The Long Kiss Goodnight.
Favourite holiday destination:
Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.
Heidi: Australia but my dream destination would be to go to Cuba.
Favourite pastime:
Declan: I love brunching and socializing. Just basically having the craic.
Heidi: Paddleboarding and swimming.
Personal motto:
Declan: Take chances.
Heidi: Live, love, laugh and have no regrets.
The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills