US Secretary of State Antony Blinken delivers a speech to the UN Human Rights Council in Geneva. EPA
US Secretary of State Antony Blinken delivers a speech to the UN Human Rights Council in Geneva. EPA
US Secretary of State Antony Blinken delivers a speech to the UN Human Rights Council in Geneva. EPA
US Secretary of State Antony Blinken delivers a speech to the UN Human Rights Council in Geneva. EPA

US condemns 'crimes' in Ukraine as Russia is isolated further


James Reinl
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Live updates: follow the latest news on Russia-Ukraine

US Secretary of State Anthony Blinken on Tuesday told the UN’s human rights body that Russian “crimes” were mounting in Ukraine, with strikes claiming civilian lives and devastating homes and public buildings.

“Russian strikes are hitting schools, hospitals and residential buildings,” Mr Blinken said in a video message to the Geneva-based Human Rights Council.

“Reports of Russia's human rights abuses and violations of international humanitarian law mount by the hour.”

His comments were the latest in a chorus of international condemnation of Russia — coupled with biting economic sanctions — over its assault on Ukraine, which Moscow says is aimed at ousting a “Nazi” government from the capital Kiev.

Earlier, more than 100 diplomats from about 40 countries walked out of the UN chamber during a speech by Russian Foreign Minister Sergey Lavrov in protest over the escalating conflict.

Still, President Vladimir Putin is pressing ahead with his assault on Ukraine, where fierce fighting and a Russian bombardment have claimed dozens of lives and forced hundreds of thousands to flee their homes.

An urgent UN Human Rights Council debate on Ukraine is scheduled for Thursday, where a resolution brought by Kiev and its allies would establish an international probe into abuses committed during the advance of Russian forces.

Mr Blinken urged council members to “send a resolute and unified message that President Putin should unconditionally stop this”.

“We must reject Russia's attempts to falsely justify this attack as a defence of human rights — misappropriating terms that we reserve for the worst atrocities and disrespecting every victim of those crimes,” he added.

At UN headquarters in New York, the 193-nation General Assembly was holding a two-day debate on Ukraine, which was expected to lead to a vote on a draft resolution condemning the invasion on Wednesday morning.

Almost 100 UN members have co-sponsored the resolution. The draft document, a copy of which was obtained by The National, condemns Russia’s invasion and its decision to “increase the readiness of its nuclear forces” and calls on Moscow to pull its troops out of Ukraine.

The draft also “deplores the involvement of Belarus in this unlawful use of force against Ukraine and calls on it to abide by its international obligations".

International Criminal Court prosecutor Karim Khan on Monday announced plans to launch an investigation into the Russian assault, saying there was a “reasonable basis” to believe war crimes were being committed.

UN agencies on Tuesday launched an appeal for $1.7 billion appeal to respond to the escalating humanitarian crisis in Ukraine.

At a press conference in Geneva, UN aid chief Martin Griffiths said Russia’s assault on its smaller neighbour had “turned very ugly very fast” and urged donors to give generously.

“Families with small children are hunkered down in basements and subway stations or running for their lives to the terrifying sound of explosions and wailing sirens,” said Mr Griffiths.

“This is the darkest hour for the people of Ukraine. We need to ramp up our response now to protect the lives and dignity of ordinary Ukrainians. We must respond with compassion and solidarity.”

The UNHCR reported that as many as 150,000 people have fled Ukraine in the past 24 hours, bringing the total number of refugees to about 677,000.

  • People desperate to leave Ukraine try to board a train at the railway station in Lviv. All photos: Oliver Marsden for The National
    People desperate to leave Ukraine try to board a train at the railway station in Lviv. All photos: Oliver Marsden for The National
  • Ukrainian men returning from Poland to fight for their country help pass over donations of clothes at the border crossing from Poland into Ukraine.
    Ukrainian men returning from Poland to fight for their country help pass over donations of clothes at the border crossing from Poland into Ukraine.
  • A train driver tells people on the platform that he cannot pick anyone up at the station in Lviv.
    A train driver tells people on the platform that he cannot pick anyone up at the station in Lviv.
  • An elderly woman sits alone waiting to cross the border from Ukraine into Poland as fighting continues.
    An elderly woman sits alone waiting to cross the border from Ukraine into Poland as fighting continues.
  • Days-long waits to cross borders have been reported.
    Days-long waits to cross borders have been reported.
  • Ukrainian men aged between 18 and 60 have been stopped from leaving Ukraine amid a conscription drive to defend against Russia.
    Ukrainian men aged between 18 and 60 have been stopped from leaving Ukraine amid a conscription drive to defend against Russia.
  • A couple carry their child out of the ticket hall at Lviv railway station.
    A couple carry their child out of the ticket hall at Lviv railway station.
  • A family attempts to walk the last 25 kilometres of the journey to the Polish border.
    A family attempts to walk the last 25 kilometres of the journey to the Polish border.
  • A mother tries to keep her daughter warm on the platform of Lviv railway station.
    A mother tries to keep her daughter warm on the platform of Lviv railway station.
  • Elise from Kiev sits waiting for a train to take her out of Ukraine after hearing that Poland has closed its borders.
    Elise from Kiev sits waiting for a train to take her out of Ukraine after hearing that Poland has closed its borders.
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Lexus LX700h specs

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

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Jetour T1 specs

Engine: 2-litre turbocharged

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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.

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Company%20profile
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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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Results

5pm: Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Rawat Al Reef, Adrie de Vries (jockey), Abdallah Al Hammadi (trainer)

5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m; Winner: Noof KB, Richard Mullen, Ernst Oertel

6pm: Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Seven Skies, Bernardo Pinheiro, Qaiss Aboud

6.30pm: Handicap (PA) Dh80,000 (T) 2,200m; Winner: Jabalini, Szczepan Mazur, Ibrahim Al Hadhrami

7pm: UAE Arabian Derby – Prestige (PA) Dh150,000 (T) 2,200m; Winner: Dergham Athbah, Richard Mullen, Mohamed Daggash

7.30pm: Emirates Championship – Group 1 (PA) Dh1,000,000 (T) 2,200m; Winner: Somoud, Richard Mullen, Jean de Roualle

8pm: Abu Dhabi Championship – Group 3 (TB) Dh380,000 (T) 2,200m; Winner: Irish Freedom, Antonio Fresu, Satish Seemar

FULL%20RESULTS
%3Cp%3E%3Cstrong%3EMiddleweight%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEslam%20Syaha%20(EGY)%20bt%20Robin%20Roos%20(SWE)%20%0D%3Cbr%3E%3Cstrong%3E%0D%3Cbr%3EWelterweight%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAlex%20da%20Silva%20(BRA)%20bt%20Bagyash%20Zharmamatov%20(KGZ)%20%0D%3Cbr%3EMurodov%20Samandar%20(TJK)%20bt%20Lucas%20Sampaio%20(BRA)%20%0D%3Cbr%3EShakhban%20Alkhasov%20(RUS)%20bt%20Salamat%20Orozakunov%20(KGZ)%0D%3Cbr%3EKhotamjon%20Boynazarov%20(UZB)%20bt%20Mikail%20Bayram%20(FRA)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EBantamweight%20%3C%2Fstrong%3E%0D%3Cbr%3EJieleyisi%20Baergeng%20(CHN)%20bt%20Xavier%20Alaoui%20(CAN)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EFlyweight%20%3C%2Fstrong%3E%0D%3Cbr%3ERashid%20Vagabov%20(RUS)%20bt%20Lun%20Qui%20(CHN)%20%0D%3Cbr%3EYamato%20Fujita%20(JPN)%20bt%20Furkatbek%20Yokubov%20(UZB)%20%0D%3Cbr%3EAaron%20Aby%20(WLS)%20bt%20Joevincent%20So%20(PHI)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20176lb%20%3C%2Fstrong%3E%0D%3Cbr%3EMark%20Hulm%20(RSA)%20bt%20Erkin%20Darmenov%20(KAZ)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20160lb%20%3C%2Fstrong%3E%0D%3Cbr%3ERustam%20Serbiev%20(BEL)%20bt%20Anar%20Huseyinov%20(AZE)%20%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ECatchweight%20150lb%20%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EIslam%20Reda%20(EGY)%20bt%20Ernie%20Braca%20(PHI)%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EFlyweight%20(women)%3C%2Fstrong%3E%20%0D%3Cbr%3EBaktygul%20Kurmanbekova%20(KGZ)%20bt%20Maria%20Eugenia%20Zbrun%20(ARG)%20%0D%3Cbr%3E%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

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Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

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The specs
Engine: 2.5-litre, turbocharged 5-cylinder

Transmission: seven-speed auto

Power: 400hp

Torque: 500Nm

Price: Dh300,000 (estimate)

On sale: 2022 

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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COMPANY%20PROFILE
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