The US on Thursday accused the Kremlin of an elaborate plot to fabricate an attack by Ukrainian forces that Russia could use as a pretext to take military action against its neighbour.
Pentagon spokesman John Kirby said the plan included production of a graphic propaganda video that would show staged explosions and use corpses and actors depicting grieving mourners.
Russia is formulating several options to give it an excuse for an invasion of Ukraine, Mr Kirby said, without presenting any evidence.
“One option is the Russian government, we think is planning to stage a fake attack by Ukrainian military or intelligence forces against Russian sovereign territory, or against Russian-speaking people, to therefore justify their action as part of this fake attack,” Mr Kirby said.
The White House in December accused Russia of developing a “false-flag” operation to create a pretext for an invasion.
Britain recently named specific Ukrainians it accused of having ties to Russian intelligence officers plotting to overthrow Ukrainian President Volodymyr Zelenskiy.
The US also released a map of Russian military positions and detailed how officials believe Russia will try to attack Ukraine with as many as 175,000 troops.
“We’ve seen this kind of activity by the Russians in the past, and we believe it’s important when we see it like this, and we can, to call it out,” Mr Kirby told reporters at the Pentagon.
The US has not provided detailed information backing up the intelligence findings.
Jonathan Finer, the US deputy national security adviser, told NBC News that the US did not know for sure if Russia was going to proceed with the plan.
“We know that this is an option under consideration,” he said.
It “would involve actors playing mourners for people who are killed in an event that [Russia] would have created themselves … [and] deployment of corpses to represent bodies purportedly killed".
Russia has accused the US of ramping up tension and ignoring Moscow's calls to ease a standoff over Ukraine, a day after Washington announced it would send about 3,000 extra troops to Poland and Romania.
Moscow has denied plans of an invasion but has amassed thousands of troops on its border with Ukraine.
UK Foreign Secretary Liz Truss said the US disclosures represented “clear and shocking evidence of Russia’s unprovoked aggression and underhand activity to destabilise Ukraine".
“The UK and our allies will continue to expose Russian subterfuge and propaganda and call it out for what it is. The only way forward is for Russia to de-escalate, desist and commit to a diplomatic pathway,” Ms Truss said.
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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How to register as a donor
1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention
2) There are about 11,000 patients in the country in need of organ transplants
3) People must be over 21. Emiratis and residents can register.
4) The campaign uses the hashtag #donate_hope
The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5