Russia has continued to build up its forces in annexed Crimea and near Ukraine in recent weeks, satellite images captured by a private US company show.
The latest images from Maxar Technologies in the US, could not be independently verified, Reuters reported.
More than 10,000 Russian troops have been returning to their permanent bases after month-long drills near Ukraine, Interfax news agency reported on Saturday, citing the Russian military.
The Kremlin had said on Friday that it reserves the right to move its own forces on Russian territory as it sees fit and that Western countries were carrying out provocative military manoeuvres near its borders.
US, European and Ukrainian leaders have accused Russia of building up troops again near Ukraine's border since October, after an earlier brief build-up in April, when Maxar also released images.
US President Joe Biden and other leaders say Moscow appears to be weighing an attack on Ukraine as soon as next month, something Moscow has repeatedly denied.
The images released late on Thursday show a base in Crimea, which Russia annexed from Ukraine in 2014, packed with hundreds of armoured vehicles and tanks as of December 13.
A Maxar satellite image of the same base in October showed the base was half empty.
Maxar said a new brigade-level unit, comprising several hundred armoured vehicles that include infantry fighting vehicles, tanks, self-propelled artillery and air-defence equipment, had arrived at the Russian garrison.
“Over the past month, our high-resolution satellite imagery has observed a number of new Russian deployments in Crimea as well as in several training areas in western Russia along the periphery of Ukraine border,” Maxar said.
It cited increased activity at three sites in Crimea and at five sites in western Russia.
Russian President Vladimir Putin said on Thursday that Moscow wanted to avoid conflict, but needed an “immediate” response from the US and its allies to its demands for security guarantees. Moscow has said it expects talks with US officials on the subject to start in January in Geneva.
On Friday, Mr Putin said Russia had conducted a test launch of a hypersonic missile. The test follows earlier ones this month, in October, and in July as part of what he said was a new generation of unrivalled arms systems.
When asked on Friday about the build-up of Russian troops near Ukraine, Kremlin spokesman Dmitry Peskov said Moscow was acting to defend its security.
“Russia is moving its own troops around on its own territory against the backdrop of highly unfriendly actions by our opponents in Nato, the United States and various European countries who are carrying out highly unambiguous manoeuvres near our borders,” Mr Peskov said.
“This forces us to take certain measures to guarantee our own security.”
Russia also accused the US and the EU of using the planned Nord Stream 2 pipeline as a bargaining chip. The West has threatened to block the pipeline, which is awaiting regulatory approval in Germany, if Russia invades Ukraine.
Mr Biden has threatened strong economic and other measures in retaliation for any invasion, building on sanctions imposed over Moscow's 2014 annexation of Crimea and backing for an continuing separatist rebellion by pro-Russian forces in eastern Ukraine. A US official has said new retaliatory measures could include tough export controls.
Russia says its wants Nato to halt its eastward expansion and is seeking guarantees that the Western military alliance will not deploy certain offensive weapons to Ukraine and other neighbouring countries.
Other Maxar images showed a build-up at the Soloti staging ground in Russia close to the Ukrainian border, with photos shot at the start of December showing a larger concentration of military hardware than in September.
Pictures also showed continuing build-ups at Yelnya, a Russian town about 260 kilometres north of the Ukrainian border, and at the Pogonovo training ground near the southern Russian city of Voronezh.
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
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Rating: 3/5
Directed by: David Yates
Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law
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The biog
Name: Abeer Al Bah
Born: 1972
Husband: Emirati lawyer Salem Bin Sahoo, since 1992
Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old
Education: BA in Elementary Education, worked for five years in a Dubai school
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Results
5pm: Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Gurm, Antonio Fresu (jockey), Eric Lemartinel (trainer)
5.30pm: Handicap (PA) Dh80,000 (T) 1,600m; Winner: Al Nafece, Al Muatasm Al Balushi, Mohammed Ramadan
6pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,200m; Winner: Ashton Tourettes, Adrie de Vries, Ibrahim Aseel
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EA Sports FC 25
Developer: EA Vancouver, EA Romania
Publisher: EA Sports
Consoles: Nintendo Switch, PlayStation 4&5, Xbox One and Xbox Series X/S
Rating: 3.5/5
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