US President Joe Biden and Russian leader Vladimir Putin will hold a phone call on Thursday afternoon, the White House announced, as Washington continues to work with allies on a common response to Russia's military build-up on the Ukraine border.
A senior US administration official said Moscow had requested the call.
"President Biden will speak with President Putin by telephone at the request of the Russian side," the US official told reporters on Wednesday, noting that Mr Biden immediately accepted the request.
“When President Biden asked to speak with President Putin over the course of 2021, President Putin said, 'yes, let's talk', and when President Putin says I'm interested in touching base and having a phone call, President Biden says 'yes',” the official said.
The US and Russia are scheduled to hold bilateral talks on January 10 in Geneva. Washington has warned Moscow against any threats or missteps against Kiev or elsewhere, as Russia has deployed tens of thousands of troops along its border with eastern Ukraine.
US National Security Council spokesperson Emily Horne said Thursday's discussion will include "a range of topics, including upcoming diplomatic engagements with Russia".
"The Biden administration continues to engage in extensive diplomacy with our European allies and partners, consulting and coordinating on a common approach in response to Russia’s military build-up on the border with Ukraine," Ms Horne said in a statement.
The senior US official said Mr Biden will “make clear when he speaks with President Putin that we are prepared for diplomacy… but we are also prepared to respond if Russia advances with a further invasion of Ukraine", adding that Washington is seeking a reduction in Russian troops on the border.
"We would like to see obviously, a reduction in that buildup and the return of forces to their regular training areas or their long-term deployment areas,” the official said.
Following the call, Mr Biden will brief his European counterparts and “will stay in close touch” with Ukrainian President Volodymyr Zelenskiy.
Secretary of State Antony Blinken on Wednesday spoke with Mr Zelenskiy, the US State Department said.
Mr Zelenskiy tweeted afterwards, saying he was "assured of full US support for Ukraine in countering Russian aggression".
The State Department's readout of the call said the same, noting that the leaders "discussed efforts to peacefully resolve the conflict in eastern Ukraine and upcoming diplomatic engagements with Russia".
Mr Blinken also spoke with his French, German and British counterparts on Wednesday, when they discussed the "importance of continued co-ordination to deter any further Russian aggression against Ukraine", the State Department said.
They also "affirmed the consensus among allies and partners to impose massive consequences and severe costs on Russia for such actions."
Over the last few months, reports and satellite imagery show Russia has amassed tens of thousands of troops and military hardware along Ukraine's border, bringing about concerns of a ground invasion.
Thursday's call will be the second since a video call Mr Biden and Mr Putin held earlier in December. The leaders also met in person in Geneva in the summer.
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Family: He is the youngest of five brothers, of whom two are dentists.
Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.
Where he works: Liberty Dental Clinic
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Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
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Arsenal: Aubameyang (13')
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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.
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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Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri