• A solemn welcoming ceremony of US soldiers at Adazi military base, Latvia, on February 25, 2022. More than 300 soldiers of the 173rd Air Force Brigade arrived to demonstrate the US commitment to defend Nato allies and strengthen Latvia's defence capabilities following Russia's military operation in Ukraine. EPA
    A solemn welcoming ceremony of US soldiers at Adazi military base, Latvia, on February 25, 2022. More than 300 soldiers of the 173rd Air Force Brigade arrived to demonstrate the US commitment to defend Nato allies and strengthen Latvia's defence capabilities following Russia's military operation in Ukraine. EPA
  • US paratroopers in Ukraine's western Lviv region during a Nato-sponsored training exercise in 2020. AP
    US paratroopers in Ukraine's western Lviv region during a Nato-sponsored training exercise in 2020. AP
  • A US military aircraft takes off at the US Air Base Ramstein, in Landstuhl, Germany, on February 25. US President Joe Biden February 24 authorised the deployment of further armed forces to Germany as part of Nato's response to Russia's military aggression on Ukraine. EPA
    A US military aircraft takes off at the US Air Base Ramstein, in Landstuhl, Germany, on February 25. US President Joe Biden February 24 authorised the deployment of further armed forces to Germany as part of Nato's response to Russia's military aggression on Ukraine. EPA
  • Nato Secretary General Jens Stoltenberg at the alliance's headquarters in Brussels, Belgium, on February 25. EPA
    Nato Secretary General Jens Stoltenberg at the alliance's headquarters in Brussels, Belgium, on February 25. EPA
  • A convoy of British armoured vehicles of the Royal Welsh Battlegroup on the way to Estonia, driving through Liepupe, Latvia, on February 25. British troops and equipment are heading to Estonia as part of the UK's contribution to strengthen Nato's uplift to Eastern Europe. EPA
    A convoy of British armoured vehicles of the Royal Welsh Battlegroup on the way to Estonia, driving through Liepupe, Latvia, on February 25. British troops and equipment are heading to Estonia as part of the UK's contribution to strengthen Nato's uplift to Eastern Europe. EPA
  • Protesters outside a Nato leaders virtual summit in Brussels on February 25. AP
    Protesters outside a Nato leaders virtual summit in Brussels on February 25. AP
  • A US Air Force F-35 Lightning II aircraft assigned to the 34th Fighter Squadron receives fuel from a KC-10 Extender aircraft over Poland on February 24. US Air Force/Reuters
    A US Air Force F-35 Lightning II aircraft assigned to the 34th Fighter Squadron receives fuel from a KC-10 Extender aircraft over Poland on February 24. US Air Force/Reuters
  • US military personnel check an Apache attack helicopter AH-64 during a technical stop on the tarmac at Traian Vuia International Airport in Timisoara, Romania, on February 24. EPA
    US military personnel check an Apache attack helicopter AH-64 during a technical stop on the tarmac at Traian Vuia International Airport in Timisoara, Romania, on February 24. EPA
  • German soldiers of the Nato enhanced Forward Presence (EFP) Battalion Battle Group in Lithuania attend a ceremony during a visit of German Defence Minister Christine Lambrecht to Rukla Military Base, Lithuania, on February 22. EPA
    German soldiers of the Nato enhanced Forward Presence (EFP) Battalion Battle Group in Lithuania attend a ceremony during a visit of German Defence Minister Christine Lambrecht to Rukla Military Base, Lithuania, on February 22. EPA

What is Nato and is Ukraine in the alliance?


Kyle Fitzgerald
  • English
  • Arabic

Live updates: follow the latest news on Russia-Ukraine

Nato, or the North Atlantic Treaty Organisation, was founded at the start of the Cold War to deter the Soviet Union from expanding and to prevent the rise of nationalist militarism in Europe.

Twelve founding nations launched Nato in 1949 and its ranks have now swelled to 30 countries (28 from Europe and two from North America). Three former Soviet republics — Latvia, Lithuania and Estonia — are members.

Is Ukraine in Nato?

Ukraine, itself a former Soviet republic, is not a member of the alliance.

In 2008, Nato promised that Ukraine, as well as Georgia, could join Nato. The alliance, however, did not specify a time frame.

The pledge infuriated Russian President Vladimir Putin, who claimed it betrayed a Nato promise not to expand eastward. The purported Nato assurance is disputed.

Ukraine is instead a partner of Nato.

As an alliance partner, Ukraine contributes to promoting democratic norms and supporting Nato-led missions. The organisation's programmes also help partner countries build their own defensive and security forces.

Ukrainian President Volodymyr Zelenskyy in 2020 approved his country's new National Security Strategy “with the aim of membership in Nato”, the alliance said.

And while Ukraine established relations with Nato in 1992 and has contributed to missions in Afghanistan and Iraq, it does not benefit from the organisation's collective defence commitment.

Under Article Five of the Nato agreement, an attack on one member of the alliance is considered an attack on all members.

This principle binds the 30 member countries to the concept of mutual protection, which is a cornerstone of the alliance. The only time it has been invoked was by the US in 2001, following the September 11 attacks.

US President Joe Biden reaffirmed America's commitment to Nato after Russia launched its invasion into Ukraine. His predecessor, Donald Trump, repeatedly bashed the alliance, accusing other members of not contributing enough towards defence.

“As I made crystal clear, the United States will defend every inch of Nato territory with the full force of American power,” Mr Biden previously said.

The US and its allies have supported Ukraine by supplying it with military equipment and have responded to the Russian invasion by issuing scores of sanctions.

However, because Ukraine is not a member, Nato has no remit to directly intervene in the conflict with Russia.

  • A Ukrainian soldier walks past the shell of a burnt military vehicle, on a street in Kiev. AP
    A Ukrainian soldier walks past the shell of a burnt military vehicle, on a street in Kiev. AP
  • A screengrab from CCTV footage shows a missile hitting a residential building in Kiev. Reuters
    A screengrab from CCTV footage shows a missile hitting a residential building in Kiev. Reuters
  • A man inspects a broken window, after shelling carried out by Russian troops in the Ukrainian capital. Reuters
    A man inspects a broken window, after shelling carried out by Russian troops in the Ukrainian capital. Reuters
  • Ukrainian soldiers take positions outside a military centre as two cars burn on a street in Kiev. AP
    Ukrainian soldiers take positions outside a military centre as two cars burn on a street in Kiev. AP
  • Medical specialists transport a woman, who was wounded in the shelling of an apartment building, to an ambulance, as her husband looks on. Reuters
    Medical specialists transport a woman, who was wounded in the shelling of an apartment building, to an ambulance, as her husband looks on. Reuters
  • A woman outside her apartment building after it was damaged by a rocket, in Kiev. AP
    A woman outside her apartment building after it was damaged by a rocket, in Kiev. AP
  • A Ukrainian police officer detains a driver on a street in Kiev. AP
    A Ukrainian police officer detains a driver on a street in Kiev. AP
  • A soldier's helmet with a bullet hole on a street in the Ukrainian capital. AP
    A soldier's helmet with a bullet hole on a street in the Ukrainian capital. AP
  • Ukrainian soldiers walk by a damaged vehicle, at the site of fighting with Russian troops, in Kiev. Reuters
    Ukrainian soldiers walk by a damaged vehicle, at the site of fighting with Russian troops, in Kiev. Reuters
  • Ukrainian policemen move parrots to safety after a high-rise apartment block was damaged by shelling in Kiev. EPA
    Ukrainian policemen move parrots to safety after a high-rise apartment block was damaged by shelling in Kiev. EPA
  • A screengrab from a video shows rescue workers carrying a person at the site of a damaged multi-storey residential building, south-west of the Ukrainian capital. Reuters
    A screengrab from a video shows rescue workers carrying a person at the site of a damaged multi-storey residential building, south-west of the Ukrainian capital. Reuters
  • A building damaged by shelling carried out by Russian troops in Kiev. EPA
    A building damaged by shelling carried out by Russian troops in Kiev. EPA
  • Helga Tarasova comforts her daughter Kira Shapovalova as they wait in an underground shelter during a bombing alert in Kiev. AFP
    Helga Tarasova comforts her daughter Kira Shapovalova as they wait in an underground shelter during a bombing alert in Kiev. AFP
  • A man walks past a building damaged by a rocket attack in the Ukrainian capital. AP
    A man walks past a building damaged by a rocket attack in the Ukrainian capital. AP
  • Emergency services workers near an apartment building damaged by shelling in Kiev. Reuters
    Emergency services workers near an apartment building damaged by shelling in Kiev. Reuters
  • Ukrainian soldiers collect unexploded shells in the capital. AFP
    Ukrainian soldiers collect unexploded shells in the capital. AFP
  • An apartment building damaged by shelling in Kiev. Reuters
    An apartment building damaged by shelling in Kiev. Reuters
  • Debris of a burnt military truck on a street in Kiev. AP
    Debris of a burnt military truck on a street in Kiev. AP
  • Natali Sevriukova stands next to her home after a rocket attack in Kiev, Ukraine. AP
    Natali Sevriukova stands next to her home after a rocket attack in Kiev, Ukraine. AP
  • People on foot and in cars move to cross from Ukraine to Poland at the Korczowa-Krakovets border crossing following the Russian invasion of Ukraine. AFP
    People on foot and in cars move to cross from Ukraine to Poland at the Korczowa-Krakovets border crossing following the Russian invasion of Ukraine. AFP
  • Servicemen from the Ukrainian National Guard in central Kiev. Reuters
    Servicemen from the Ukrainian National Guard in central Kiev. Reuters
  • Ukrainian soldiers in downtown Kiev after Russian troops reached the outskirts of the capital. AP Photo
    Ukrainian soldiers in downtown Kiev after Russian troops reached the outskirts of the capital. AP Photo
  • Police officers detain demonstrators in St. Petersburg, Russia. Hundreds of people gathered in Moscow and St. Petersburg on Thursday, protesting against Russia's attack on Ukraine. Similar protests took place in other Russian cities, and activists were also arrested. AP Photo
    Police officers detain demonstrators in St. Petersburg, Russia. Hundreds of people gathered in Moscow and St. Petersburg on Thursday, protesting against Russia's attack on Ukraine. Similar protests took place in other Russian cities, and activists were also arrested. AP Photo
  • Hungarian troops in Vasarosnameny, close to the border with Ukraine, prepare to help refugees. AP Photo
    Hungarian troops in Vasarosnameny, close to the border with Ukraine, prepare to help refugees. AP Photo
  • Wrecked Russian army rocket launchers in Kharkiv, Ukraine. Reuters
    Wrecked Russian army rocket launchers in Kharkiv, Ukraine. Reuters
  • The aftermath of a rocket attack in Kiev. AP Photo
    The aftermath of a rocket attack in Kiev. AP Photo
  • A US Air Force jet refuels over Poland. Reuters
    A US Air Force jet refuels over Poland. Reuters
  • Devastation after shelling in Ukraine's Luhansk enclave. Reuters
    Devastation after shelling in Ukraine's Luhansk enclave. Reuters
  • The Royal Welsh Battlegroup from the UK makes its way to Estonia. Reuters
    The Royal Welsh Battlegroup from the UK makes its way to Estonia. Reuters
  • Firefighters tackle a blaze in a building in Kiev. AFP
    Firefighters tackle a blaze in a building in Kiev. AFP
  • The wreckage of an unidentified aircraft in a residential area in Kiev. Reuters
    The wreckage of an unidentified aircraft in a residential area in Kiev. Reuters
  • Smoke rises near the Ukrainian Defence Ministry in Kiev. Reuters
    Smoke rises near the Ukrainian Defence Ministry in Kiev. Reuters
  • Russian military helicopters fly over the Ukrainian capital. AP
    Russian military helicopters fly over the Ukrainian capital. AP
  • An anxious wait to board a train to leave Kiev as the attack loomed. AP Photo
    An anxious wait to board a train to leave Kiev as the attack loomed. AP Photo
  • Ukrainian servicemen on tanks in the Donetsk region, eastern Ukraine. AP Photo
    Ukrainian servicemen on tanks in the Donetsk region, eastern Ukraine. AP Photo
  • Ukraine troops said this destroyed armoured vehicle outside Kharkiv belonged to the Russian army. Reuters
    Ukraine troops said this destroyed armoured vehicle outside Kharkiv belonged to the Russian army. Reuters
  • Rescuers at the crash site after a Ukraine armed forces Antonov aircraft was shot down in Kiev, according to the Ukrainian authorities. Reuters
    Rescuers at the crash site after a Ukraine armed forces Antonov aircraft was shot down in Kiev, according to the Ukrainian authorities. Reuters
  • Ukrainian tanks that aim to repel an attack by the Russian military in the Luhansk enclave of Ukraine. AFP
    Ukrainian tanks that aim to repel an attack by the Russian military in the Luhansk enclave of Ukraine. AFP
  • A Ukrainian State Border Guard Service base is ablaze after heavy shelling near Kiev. Reuters
    A Ukrainian State Border Guard Service base is ablaze after heavy shelling near Kiev. Reuters
  • Damaged radar at a Ukrainian military plant outside Mariupol. Officials in Kiev say Russian troops have rolled into the country from the north, east and south. AP Photo
    Damaged radar at a Ukrainian military plant outside Mariupol. Officials in Kiev say Russian troops have rolled into the country from the north, east and south. AP Photo
  • Firefighters attend a blaze after bombing in the eastern Ukrainian town of Chuguiv, as Russian armed forces appeared to be bombarding Ukraine from several directions. AFP
    Firefighters attend a blaze after bombing in the eastern Ukrainian town of Chuguiv, as Russian armed forces appeared to be bombarding Ukraine from several directions. AFP
  • A traffic jam in Kiev, with many Ukrainians leaving their capital after Russian troops entered. EPA
    A traffic jam in Kiev, with many Ukrainians leaving their capital after Russian troops entered. EPA
  • The Border Service of Ukraine released CCTV footage purporting to show Russian military vehicles passing a checkpoint to drive into Crimea. AP
    The Border Service of Ukraine released CCTV footage purporting to show Russian military vehicles passing a checkpoint to drive into Crimea. AP
  • A man picks up fragments of military materiel on the street after an apparent Russian strike in Kharkiv, Ukraine. AP
    A man picks up fragments of military materiel on the street after an apparent Russian strike in Kharkiv, Ukraine. AP
  • Workers load the debris of a rocket on to a lorry in the aftermath of Russian shelling in Kiev. AP
    Workers load the debris of a rocket on to a lorry in the aftermath of Russian shelling in Kiev. AP
  • Emergency staff treat an injured man after bombing in Chuguiv. AFP
    Emergency staff treat an injured man after bombing in Chuguiv. AFP
  • An American woman in distress after crossing the border to flee the violence in Ukraine, in Medyka, Poland. Reuters
    An American woman in distress after crossing the border to flee the violence in Ukraine, in Medyka, Poland. Reuters
  • People take shelter in a Kiev subway station, after Russian President Vladimir Putin authorised a military operation in eastern Ukraine. Reuters
    People take shelter in a Kiev subway station, after Russian President Vladimir Putin authorised a military operation in eastern Ukraine. Reuters
  • People in a rush near Kiev-Pasazhyrskyi railway station in the Ukrainian capital. AFP
    People in a rush near Kiev-Pasazhyrskyi railway station in the Ukrainian capital. AFP
  • A Flightradar24.com screengrab shows a dearth of civilian aircraft in Ukrainian airspace after the Russian invasion. AP
    A Flightradar24.com screengrab shows a dearth of civilian aircraft in Ukrainian airspace after the Russian invasion. AP
  • The aftermath of bombing in Chuguiv. AFP
    The aftermath of bombing in Chuguiv. AFP
  • A Ukrainian rocket launcher vehicle prepares for action. Reuters
    A Ukrainian rocket launcher vehicle prepares for action. Reuters
  • Cars are driven across a field to leave the city of Kharkiv. Reuters
    Cars are driven across a field to leave the city of Kharkiv. Reuters
  • People chant, carry placards and wave Ukrainian flags as they gather in Sydney, to demonstrate against Russian attacks on its neighbour. AP
    People chant, carry placards and wave Ukrainian flags as they gather in Sydney, to demonstrate against Russian attacks on its neighbour. AP
  • People with many of their belongings packed take shelter in a Metro station in Kiev. AFP
    People with many of their belongings packed take shelter in a Metro station in Kiev. AFP
  • Emergency services at the scene of an explosion at a military unit building in Kiev. EPA
    Emergency services at the scene of an explosion at a military unit building in Kiev. EPA
  • A Kiev resident sweeps up debris after Russian shelling. AP
    A Kiev resident sweeps up debris after Russian shelling. AP
  • The first 40 soldiers of the 173rd US Army Airborne Brigade step off a military plane in Latvia. EPA
    The first 40 soldiers of the 173rd US Army Airborne Brigade step off a military plane in Latvia. EPA
  • More damage from shelling in Kiev. AP
    More damage from shelling in Kiev. AP
  • People wait at a bus station to travel to western parts of Ukraine, after violence in the east. Reuters
    People wait at a bus station to travel to western parts of Ukraine, after violence in the east. Reuters
  • A woman carries her cats in a quest for a safe haven. AFP
    A woman carries her cats in a quest for a safe haven. AFP
  • Ukrainian President Volodymyr Zelenskyy holds an urgent government meeting in Kiev to discuss the next step. AFP
    Ukrainian President Volodymyr Zelenskyy holds an urgent government meeting in Kiev to discuss the next step. AFP
  • European Commission President Ursula von der Leyen and foreign policy chief Josep Borrell give a joint statement in Brussels, updating the press about the situation in Ukraine. EPA
    European Commission President Ursula von der Leyen and foreign policy chief Josep Borrell give a joint statement in Brussels, updating the press about the situation in Ukraine. EPA
  • People survey the damage after bombing in Chuguiv. AFP
    People survey the damage after bombing in Chuguiv. AFP
  • A building on fire in Chuguiv. AFP
    A building on fire in Chuguiv. AFP
Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
War and the virus
Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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

In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The 12 breakaway clubs

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
UAE squad

Humaira Tasneem (c), Chamani Senevirathne (vc), Subha Srinivasan, NIsha Ali, Udeni Kuruppuarachchi, Chaya Mughal, Roopa Nagraj, Esha Oza, Ishani Senevirathne, Heena Hotchandani, Keveesha Kumari, Judith Cleetus, Chavi Bhatt, Namita D’Souza.

Updated: March 24, 2022, 7:21 AM