• 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

World

US

What is Nato and is Ukraine in the alliance?

Created in 1949 with 12 founding countries, 30 nations now are part of the transatlantic military partnership

Kyle Fitzgerald
Kyle Fitzgerald

March 01, 2022

  • 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
On Women's Day
Key features of new policy

Pupils to learn coding and other vocational skills from Grade 6

Exams to test critical thinking and application of knowledge

A new National Assessment Centre, PARAKH (Performance, Assessment, Review and Analysis for Holistic Development) will form the standard for schools

Schools to implement online system to encouraging transparency and accountability

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

While you're here
The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Day 5, Dubai Test: At a glance

Moment of the day Given the problems Sri Lanka have had in recent times, it was apt the winning catch was taken by Dinesh Chandimal. He is one of seven different captains Sri Lanka have had in just the past two years. He leads in understated fashion, but by example. His century in the first innings of this series set the shock win in motion.

Stat of the day This was the ninth Test Pakistan have lost in their past 11 matches, a run that started when they lost the final match of their three-Test series against West Indies in Sharjah last year. They have not drawn a match in almost two years and 19 matches, since they were held by England at the Zayed Cricket Stadium in Abu Dhabi in 2015.

The verdict Mickey Arthur basically acknowledged he had erred by basing Pakistan’s gameplan around three seam bowlers and asking for pitches with plenty of grass in Abu Dhabi and Sharjah. Why would Pakistan want to change the method that has treated them so well on these grounds in the past 10 years? It is unlikely Misbah-ul-Haq would have made the same mistake.

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

On Women's Day
UAE currency: the story behind the money in your pockets
Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).

The Bio

Favourite Emirati dish: I have so many because it has a lot of herbs and vegetables. Harees  (oats with chicken) is one of them

Favourite place to go to: Dubai Mall because it has lots of sports shops.

Her motivation: My performance because I know that whatever I do, if I put the effort in, I’ll get results

During her free time: I like to drink coffee - a latte no sugar and no flavours. I do not like cold drinks

Pet peeve: That with every meal they give you a fries and Pepsi. That is so unhealthy

Advice to anyone who wants to be an ironman: Go for the goal. If you are consistent, you will get there. With the first one, it might not be what they want but they should start and just do it

Results:

5pm: Abu Dhabi Fillies Classic (PA) Prestige Dh 110,000 1.400m | Winner: AF Mouthirah, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

5.30pm: Abu Dhabi Colts Classic (PA) Prestige Dh 110,000 1,400m | Winner: AF Saab, Antonio Fresu, Ernst Oertel

6pm: Maiden (PA) Dh 80,000 1,600m | Winner: Majd Al Gharbia, Saif Al Balushi, Ridha ben Attia

6.30pm: Abu Dhabi Championship (PA) Listed Dh 180,000 1,600m | Winner: RB Money To Burn, Pat Cosgrave, Eric Lemartinel

7pm: Wathba Stallions Cup (PA) Handicap Dh 70,000 2,200m | Winner: AF Kafu, Tadhg O’Shea, Ernst Oertel

7.30pm: Handicap (PA) Dh 100,000 2,400m | Winner: Brass Ring, Fabrice Veron, Ismail Mohammed

Zayed Sustainability Prize
HAJJAN
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Spec%20sheet
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The Penguin

Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz

Creator: Lauren LeFranc

Rating: 4/5

START-UPS%20IN%20BATCH%204%20OF%20SANABIL%20500'S%20ACCELERATOR%20PROGRAMME
%3Cp%3E%3Cstrong%3ESaudi%20Arabia%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EJoy%3A%3C%2Fstrong%3E%20Delivers%20car%20services%20with%20affordable%20prices%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EKaraz%3A%3C%2Fstrong%3E%20Helps%20diabetics%20with%20gamification%2C%20IoT%20and%20real-time%20data%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMedicarri%3A%3C%2Fstrong%3E%20Medical%20marketplace%20that%20connects%20clinics%20with%20suppliers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMod5r%3C%2Fstrong%3E%3A%20Makes%20automated%20and%20recurring%20investments%20to%20grow%20wealth%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStuck%3A%3C%2Fstrong%3E%20Live%2C%20on-demand%20language%20support%20to%20boost%20writing%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EWalzay%3A%3C%2Fstrong%3E%20Helps%20in%20recruitment%20while%20reducing%20hiring%20time%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEighty6%3A%20%3C%2Fstrong%3EMarketplace%20for%20restaurant%20and%20supplier%20procurements%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFarmUnboxed%3A%20%3C%2Fstrong%3EHelps%20digitise%20international%20food%20supply%20chain%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ENutriCal%3A%3C%2Fstrong%3E%20Helps%20F%26amp%3BB%20businesses%20and%20governments%20with%20nutritional%20analysis%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EWellxai%3A%3C%2Fstrong%3E%20Provides%20insurance%20that%20enables%20and%20rewards%20user%20habits%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEgypt%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAmwal%3A%3C%2Fstrong%3E%20A%20Shariah-compliant%20crowd-lending%20platform%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDeben%3A%3C%2Fstrong%3E%20Helps%20CFOs%20manage%20cash%20efficiently%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEgab%3A%3C%2Fstrong%3E%20Connects%20media%20outlets%20to%20journalists%20in%20hard-to-reach%20areas%20for%20exclusives%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ENeqabty%3A%3C%2Fstrong%3E%20Digitises%20financial%20and%20medical%20services%20of%20labour%20unions%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOman%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMonak%3A%3C%2Fstrong%3E%20Provides%20financial%20inclusion%20and%20life%20services%20to%20migrants%3C%2Fp%3E%0A
If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.   

Habtoor interview
Tomorrow 2021
The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

While you're here
The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

ILT20%20UAE%20stars
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Sonchiriya

Director: Abhishek Chaubey

Producer: RSVP Movies, Azure Entertainment

Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey

Rating: 3/5

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

THE BIO: Martin Van Almsick

Hometown: Cologne, Germany

Family: Wife Hanan Ahmed and their three children, Marrah (23), Tibijan (19), Amon (13)

Favourite dessert: Umm Ali with dark camel milk chocolate flakes

Favourite hobby: Football

Breakfast routine: a tall glass of camel milk

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

Whiile you're here
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

The bio

Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district

Was a middle distance state athletics champion in school

Enjoys driving to Fujairah and Ras Al Khaimah with family

His dream is to continue working as a social worker and help people

Has seven diaries in which he has jotted down notes about his work and money he earned

Keeps the diaries in his car to remember his journey in the Emirates

My Cat Yugoslavia by Pajtim Statovci
Pushkin Press

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Company profile

Name: Back to Games and Boardgame Space

Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)

Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)

Based: Dubai and Abu Dhabi 

Industry: Back to Games (retail); Boardgame Space (wholesale and distribution) 

Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space  

Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019

Main report
US PGA Championship in numbers

1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.

2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.

3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.

4 Louis Oosthuizen has now finished second in all four of the game's major championships.

5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.

6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.

7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.

8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.

9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.

10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.

11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.

12 Paul Casey was a combined 12 under par for his first round in this year's majors.

13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.

14 The world ranking of Justin Thomas before his victory.

15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.

16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.

17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.

18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).

Why your domicile status is important

Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.

Updated: March 24, 2022, 7:21 AM
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