Live updates: follow the latest news on Russia-Ukraine
Mamuka Mamulashvili has spent most of his life fighting Russian forces. The Georgian commander first took up arms against the Soviets when he was 14, fighting alongside his father in the war in Abkhazia in the early 1990s.
“Me and my father fought all these years together, side-by-side against Russians,” he told The National.
Mr Mamulashvili and his father were captured by Russian soldiers and the teenager spent three months in captivity.
It did little to deter him from future fighting.
Thirty years later, he is leading a ragtag group of volunteer foreign fighters in Ukraine.
The Georgia National Legion, which has been fighting in Ukraine since 2014, is made up primarily of former Georgian soldiers, but Mr Mamulashvili said former servicemen from the UK, US and Canada have joined since Russia first invaded a little over a week ago.
He estimates that 300 fighters have signed up in the past few weeks and he expects that number to swell to a thousand.
Ukraine’s President Volodymyr Zelenskyy praised the “international legion” of volunteer soldiers who have come to protect the country from one of the world’s most powerful armies.
Mr Zelenskyy said 16,000 foreigners have joined Ukraine's military ranks.
But experts say the presence of foreign fighters war could draw other countries into the conflict.
“If Americans start dying in large numbers over there, it's going to be difficult for the US to sit by and watch that,” said Claire Finkelstein, faculty director for the Centre for Ethics and the Rule of Law at the University of Pennsylvania.
“Especially if we have a hostage situation or a situation where we have [prisoners of war] in some sense that need rescuing because they're being ill-treated.”
Under US Law, Ms Finkelstein said Americans are free to fight in Ukraine on both sides but in other countries, like Canada and the UK, the law is more nuanced. Both have laws aimed at deterring citizens from engaging in foreign wars.
In Ukraine, foreigners are entering a complex and dangerous environment, but Mr Mamulashvili said his men are buoyed by a sense of purpose.
“Today, democracy is defended physically in Ukraine. So everybody who has a conscience and knows what democracy and freedom are, they have to come and help you.”
But just because they are willing to fight doesn't mean they can.
The Georgian National Legion and other battalions are only accepting foreigners with military backgrounds — a crushing development for hundreds like Canadian Bryson Woolsey, who is desperate to help.
The 33-year-old from British Columbia quit his job as a cook to take up arms in Ukraine only to learn from the Ukrainian embassy in Ottawa that he wasn’t eligible.
“I quit the job to go over there and I jumped the gun,” Mr Woolsey said with a chuckle.
But the self-described history buff is undeterred and still searching for ways to help.
“It's kind of, really, the first, I guess, in my lifetime, really big conflict that has brought us to the brink,” he said.
Mr Woolsey said Russia’s unprovoked assault on Ukraine “struck a chord” with him and many others.
“We don't feel like we can sit and watch.”
Mr Woolsey said he wanted to carry on Canada’s strong military history and legacy from the First and Second World Wars.
Determined to help out, he started a GoFundMe page to raise money for various causes in support of Ukraine.
Russia has taken note.
In a press briefing on Thursday, the foreign ministry's spokeswoman Maria Zakharova said Russia is seeing "gangsters using western weapons and not even representing legal military units" on the streets of Ukraine.
Ukraine’s resistance, led by Mr Zelenskyy — who reportedly turned down an offer by the US to leave Ukraine — has won the admiration of many around the world.
The Ukrainian embassy in the UK quoted Mr Zelenskyy as telling the US government: “The fight is here. I need ammunition, not a ride.”
Russian forces continue to wage fierce battles in key cities across the country and have taken control of Europe’s largest nuclear power plant.
But Mr Mamulashvili and his foreign troops remain committed to the cause.
“I'm 100 per cent sure that we're going to kick their [expletive],” he said defiantly.
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
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
SQUAD
Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
Top New Zealand cop on policing the virtual world
New Zealand police began closer scrutiny of social media and online communities after the attacks on two mosques in March, the country's top officer said.
The killing of 51 people in Christchurch and wounding of more than 40 others shocked the world. Brenton Tarrant, a suspected white supremacist, was accused of the killings. His trial is ongoing and he denies the charges.
Mike Bush, commissioner of New Zealand Police, said officers looked closely at how they monitored social media in the wake of the tragedy to see if lessons could be learned.
“We decided that it was fit for purpose but we need to deepen it in terms of community relationships, extending them not only with the traditional community but the virtual one as well," he told The National.
"We want to get ahead of attacks like we suffered in New Zealand so we have to challenge ourselves to be better."
WHEN TO GO:
September to November or March to May; this is when visitors are most likely to see what they’ve come for.
WHERE TO STAY:
Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.
HOW TO GET THERE:
Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.
Spec%20sheet
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Dubai World Cup prize money
Group 1 (Purebred Arabian) 2000m Dubai Kahayla Classic - $750,000
Group 2 1,600m(Dirt) Godolphin Mile - $750,000
Group 2 3,200m (Turf) Dubai Gold Cup – $750,000
Group 1 1,200m (Turf) Al Quoz Sprint – $1,000,000
Group 2 1,900m(Dirt) UAE Derby – $750,000
Group 1 1,200m (Dirt) Dubai Golden Shaheen – $1,500,000
Group 1 1,800m (Turf) Dubai Turf – $4,000,000
Group 1 2,410m (Turf) Dubai Sheema Classic – $5,000,000
Group 1 2,000m (Dirt) Dubai World Cup– $12,000,000
Simran
Director Hansal Mehta
Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey
Three stars
COMPANY PROFILE
● Company: Bidzi
● Started: 2024
● Founders: Akshay Dosaj and Asif Rashid
● Based: Dubai, UAE
● Industry: M&A
● Funding size: Bootstrapped
● No of employees: Nine
The specs: 2018 BMW R nineT Scrambler
Price, base / as tested Dh57,000
Engine 1,170cc air/oil-cooled flat twin four-stroke engine
Transmission Six-speed gearbox
Power 110hp) @ 7,750rpm
Torque 116Nm @ 6,000rpm
Fuel economy, combined 5.3L / 100km
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday, February 8 v Kenya; Friday, February 9 v Canada; Sunday, February 11 v Nepal; Monday, February 12 v Oman; Wednesday, February 14 v Namibia; Thursday, February 15 final
UK%20record%20temperature
%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A