The US, Britain, the UAE and six other nations condemned North Korea in the “strongest terms” on Friday over the firing of an intermediate-range ballistic missile (IRBM) at the weekend, the first test of such a long-distance weapon since 2017.
Linda Thomas-Greenfield, the US ambassador to the UN, read a joint statement from the group, which also included Albania, Brazil, France, Ireland, Japan and Norway, condemning North Korea’s battery of missile tests in recent weeks.
“This IRBM marks the regime’s longest-range test since late 2017,” Ms Thomas-Greenfield told reporters after closed-door Security Council talks in New York.
“It also marks a new and troubling record — the nine ballistic missiles launched in January is the largest number of launches [North Korea] has conducted in a single month in the history of its WMD and ballistic missile programmes.”
The 15-nation council should “speak with one voice in condemning these dangerous and unlawful acts”, she added.
Washington called for emergency Security Council talks after North Korea on Sunday launched what Pyongyang called a Hwasong-12 “ground-to-ground intermediate- and long-range ballistic missile”.
North Korea last month test-launched “hypersonic missiles” capable of high speeds and manoeuvring after lift-off and carried out another weapons test involving a railway-borne missile system.
The flurry of launches prompted US condemnation and a push for new UN sanctions.
China is North Korea’s only ally on the council. China and Russia have in the past backed sanctions against Pyongyang to curtail its arms tests, but also argue against more pressure on the country and have even asked for sanctions relief on humanitarian grounds.
The two veto-wielding council members last month delayed a US effort to slap UN sanctions on five North Koreans, who Washington says are connected to Pyongyang’s ballistic missile programme.
Ms Thomas-Greenfield said “the cost of the council’s ongoing silence is too high".
“It will embolden [North Korea] to further defy the international community, to normalise its violations of Security Council resolutions, to further destabilise the region and to continue to threaten international peace and security,” she added.
China’s UN ambassador Zhang Jun on Friday told reporters the US should avoid a “vicious circle” of “confrontation, condemnation and sanctions” against North Korea and offer “policies and actions accommodating the concerns” of the hermit nation.
Russian leader Vladimir Putin and his Chinese counterpart Xi Jinping closed ranks on Friday during talks at the Beijing Winter Olympics, presenting a united front against the West.
North Korean leader Kim Jong-un messaged the Chinese leader congratulating him for a “great victory” in hosting the winter sport event and calling for stronger ties between their countries, a state-run news agency reported on Friday.
Pyongyang defends its missile launches as its sovereign right to self-defence and accuses the US of double standards.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five expert hiking tips
- Always check the weather forecast before setting off
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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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Killing of Qassem Suleimani
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The Outsider
Stephen King, Penguin
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Benefits of first-time home buyers' scheme
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Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke
Two stars
Federer's 11 Wimbledon finals
2003 Beat Mark Philippoussis
2004 Beat Andy Roddick
2005 Beat Andy Roddick
2006 Beat Rafael Nadal
2007 Beat Rafael Nadal
2008 Lost to Rafael Nadal
2009 Beat Andy Roddick
2012 Beat Andy Murray
2014 Lost to Novak Djokovic
2015 Lost to Novak Djokovic
2017 Beat Marin Cilic