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.
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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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Price, base / as tested Dh52,900 / Dh59,200
Engine 1.6L in-line four-cylinder
Transmission Continuously variable transmission
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Torque 156Nm @ 4,000rpm
Fuel economy, combined 6.6L / 100km
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Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia
The world fair will run for six months from October 20, 2020 to April 10, 2021.
It is expected to attract 25 million visits
Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.
More than 30,000 volunteers are required for Expo 2020
The site covers a total of 4.38 sqkm, including a 2 sqkm gated area
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Started: 2016
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Based: Vienna, Austria; started in Dubai
Sector: Health Tech
Staff: 119
Funding: €7.7 million (Dh31m)
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