Citizens take part in a military exercise for civilians conducted by members of the Georgian National Legion paramilitary volunteer unit amid the threat of the Russian invasion in Kyiv, Ukraine. Reuters
Citizens take part in a military exercise for civilians conducted by members of the Georgian National Legion paramilitary volunteer unit amid the threat of the Russian invasion in Kyiv, Ukraine. Reuters
Citizens take part in a military exercise for civilians conducted by members of the Georgian National Legion paramilitary volunteer unit amid the threat of the Russian invasion in Kyiv, Ukraine. Reuters
Citizens take part in a military exercise for civilians conducted by members of the Georgian National Legion paramilitary volunteer unit amid the threat of the Russian invasion in Kyiv, Ukraine. Reute

Foreign fighters answer Zelenskyy’s call to defend Ukraine


Willy Lowry
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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.

  • A Ukrainian serviceman stands near captured Russian tanks, one painted in the colours of the Ukrainian national flag and the other marked with the letter 'Z' in the north of the Kharkiv region, Ukraine. Reuters
    A Ukrainian serviceman stands near captured Russian tanks, one painted in the colours of the Ukrainian national flag and the other marked with the letter 'Z' in the north of the Kharkiv region, Ukraine. Reuters
  • Russian military vehicles with the letter 'Z' painted on them. Reuters
    Russian military vehicles with the letter 'Z' painted on them. Reuters
  • French Air Force jets patrol airspace over Poland. Nicolas Tucat / AFP
    French Air Force jets patrol airspace over Poland. Nicolas Tucat / AFP
  • The patrol is part of Nato's surveillance system. Photo by Nicolas Tucat / AFP
    The patrol is part of Nato's surveillance system. Photo by Nicolas Tucat / AFP
  • The German-flagged 'Seacod' oil tanker moored at Birkenhead Docks near the Stanlow Oil Refinery in the UK.
    The German-flagged 'Seacod' oil tanker moored at Birkenhead Docks near the Stanlow Oil Refinery in the UK.
  • A woman holds the hand of a child as they flee Ukraine. AP Photo / Markus Schreiber
    A woman holds the hand of a child as they flee Ukraine. AP Photo / Markus Schreiber
  • A young woman clutches a doll as she crosses the border in Medyka, Poland. AP Photo / Markus Schreiber
    A young woman clutches a doll as she crosses the border in Medyka, Poland. AP Photo / Markus Schreiber
  • A woman weeps after finding a friend at the border crossing in Medyka. AP Photo / Markus Schreiber
    A woman weeps after finding a friend at the border crossing in Medyka. AP Photo / Markus Schreiber
  • People walk with their belongings as they flee Ukraine. AP Photo / Markus Schreiber
    People walk with their belongings as they flee Ukraine. AP Photo / Markus Schreiber
  • Ukrainian refugees arrive at Berlin central station, Germany, from Poland on March 4. EPA / Filip Singer
    Ukrainian refugees arrive at Berlin central station, Germany, from Poland on March 4. EPA / Filip Singer
  • Russian troops entered Ukraine on February 24, prompting the country's president to declare martial law and triggering a series of announcements by western countries to impose severe economic sanctions on Russia. EPA / Filip Singer
    Russian troops entered Ukraine on February 24, prompting the country's president to declare martial law and triggering a series of announcements by western countries to impose severe economic sanctions on Russia. EPA / Filip Singer
  • Military vessels docked at the military harbour of Constanta, Romania, on March 4. Daniel Mihailescu / AFP
    Military vessels docked at the military harbour of Constanta, Romania, on March 4. Daniel Mihailescu / AFP
  • A child plays with a pigeon during a protest in San Jose, Costa Rica, against the Russian invasion in Ukraine. Ezequiel Becerra / AFP
    A child plays with a pigeon during a protest in San Jose, Costa Rica, against the Russian invasion in Ukraine. Ezequiel Becerra / AFP
  • Ukrainian citizens in San Jose, Costa Rica, protest against the Russian invasion in Ukraine on March 4. Ezequiel Becerra / AFP
    Ukrainian citizens in San Jose, Costa Rica, protest against the Russian invasion in Ukraine on March 4. Ezequiel Becerra / AFP
  • People fleeing Ukraine wait to board a bus in Palanca Village, Moldova. EPA / Dumitru Doru
    People fleeing Ukraine wait to board a bus in Palanca Village, Moldova. EPA / Dumitru Doru
  • Ukrainians living in Britain join a protest at Trafalgar Square, London. EPA / Andy Rain
    Ukrainians living in Britain join a protest at Trafalgar Square, London. EPA / Andy Rain
  • Ludmila Shkarupa, 73, from Ukraine, sits on a chair wrapping herself with a sleeping bag to avoid the cold at the border crossing in Medyka, Poland. AP
    Ludmila Shkarupa, 73, from Ukraine, sits on a chair wrapping herself with a sleeping bag to avoid the cold at the border crossing in Medyka, Poland. AP
  • A view shows a thermal power plant destroyed by shelling amid the Russian invasion of Ukraine in the town of Okhtyrka in the Sumy region. Reuters
    A view shows a thermal power plant destroyed by shelling amid the Russian invasion of Ukraine in the town of Okhtyrka in the Sumy region. Reuters
  • People fleeing Russia's invasion of Ukraine use mobile devices in a temporary refugee centre located at a local track-and-field athletics stadium in Chisinau, Moldova. Reuters
    People fleeing Russia's invasion of Ukraine use mobile devices in a temporary refugee centre located at a local track-and-field athletics stadium in Chisinau, Moldova. Reuters
  • A local resident walks past the remains of a house of culture following a night air raid in the village of Byshiv, 40 kilometres west of Kyiv, Ukraine. AP
    A local resident walks past the remains of a house of culture following a night air raid in the village of Byshiv, 40 kilometres west of Kyiv, Ukraine. AP
  • A member of the Ukrainian military guards an evacuation train of women and children who fled fighting in Bucha and Irpin. Getty Images
    A member of the Ukrainian military guards an evacuation train of women and children who fled fighting in Bucha and Irpin. Getty Images
  • A member of the Ukrainian military gives instructions to women and children that fled fighting in Bucha and Irpin before boarding an evacuation train to Kyiv after heavy fighting overnight forced many to leave their homes. Getty Images
    A member of the Ukrainian military gives instructions to women and children that fled fighting in Bucha and Irpin before boarding an evacuation train to Kyiv after heavy fighting overnight forced many to leave their homes. Getty Images
  • A person demonstrates outside the Russian embassy in London following Russia's invasion of Ukraine. Reuters
    A person demonstrates outside the Russian embassy in London following Russia's invasion of Ukraine. Reuters
  • The Danish rescue group Falck A/S has donated 30 ambulances to Ukraine and neighbouring countries, where they will be used by local emergency services. AFP
    The Danish rescue group Falck A/S has donated 30 ambulances to Ukraine and neighbouring countries, where they will be used by local emergency services. AFP
  • An aerial view of the remains of the local house of culture following a night air raid in the village of Byshiv, 40 kilometres west of Kyiv, Ukraine. AP
    An aerial view of the remains of the local house of culture following a night air raid in the village of Byshiv, 40 kilometres west of Kyiv, Ukraine. AP
  • People fleeing Russia's invasion of Ukraine rest in a temporary refugee centre located at a local track-and-field athletics stadium in Chisinau, Moldova. Reuters
    People fleeing Russia's invasion of Ukraine rest in a temporary refugee centre located at a local track-and-field athletics stadium in Chisinau, Moldova. Reuters
  • Ukrainian Oleg, who decided to remain in Irpin, comforts his son, Maksim, and his wife, Yana, before the arrival of an evacuation train to the city of Kyiv. EPA
    Ukrainian Oleg, who decided to remain in Irpin, comforts his son, Maksim, and his wife, Yana, before the arrival of an evacuation train to the city of Kyiv. EPA
  • Yevghen Zbormyrsky, 49, runs in front of his burning house after being shelled in the city of Irpin, outside Kyiv. AFP
    Yevghen Zbormyrsky, 49, runs in front of his burning house after being shelled in the city of Irpin, outside Kyiv. AFP
  • People remove personal belongings from a burning house after being shelled in Irpin. AFP
    People remove personal belongings from a burning house after being shelled in Irpin. AFP
  • Medical workers tend to a Ukrainian serviceman wounded during the fighting with Russian troops near the Ukrainian capital, in a hospital in Kyiv. AFP
    Medical workers tend to a Ukrainian serviceman wounded during the fighting with Russian troops near the Ukrainian capital, in a hospital in Kyiv. AFP
  • A mother of a wounded Ukrainian serviceman waits outside his ward in a hospital in Kyiv. AFP
    A mother of a wounded Ukrainian serviceman waits outside his ward in a hospital in Kyiv. AFP
  • Refugees from Ukraine arrive at an assistance point organised in the sports hall of a primary school in Lubycza Krolewska in Poland. EPA
    Refugees from Ukraine arrive at an assistance point organised in the sports hall of a primary school in Lubycza Krolewska in Poland. EPA
  • A member of Ukraine's Territorial Defence Forces at a checkpoint in Kyiv. Reuters
    A member of Ukraine's Territorial Defence Forces at a checkpoint in Kyiv. Reuters
  • People carry their belongings past the debris of last week's combat in Kyiv. AFP
    People carry their belongings past the debris of last week's combat in Kyiv. AFP
  • Shelves in a supermarket stand empty in Bila Tserkva, Ukraine. Reuters
    Shelves in a supermarket stand empty in Bila Tserkva, Ukraine. Reuters
  • War refugees from Ukraine at the assistance point organised at the Torwar sports hall in Warsaw, Poland. EPA
    War refugees from Ukraine at the assistance point organised at the Torwar sports hall in Warsaw, Poland. EPA
  • Ukrainian servicemen, wounded during the fighting with Russian troops near the Ukrainian capital, rest outside a hospital in Kyiv. AFP
    Ukrainian servicemen, wounded during the fighting with Russian troops near the Ukrainian capital, rest outside a hospital in Kyiv. AFP
  • A 3-year-old boy watches cartoons on a tablet while his mother sews military vests for the Ukrainian army in the western city of Lviv. AFP
    A 3-year-old boy watches cartoons on a tablet while his mother sews military vests for the Ukrainian army in the western city of Lviv. AFP
  • A woman's shock as she stands in front of a house burning after being shelled in Irpin, outside Kyiv. AFP
    A woman's shock as she stands in front of a house burning after being shelled in Irpin, outside Kyiv. AFP
  • People fleeing from Ukraine queue to board on a bus at the border crossing in Medyka, Poland. AP
    People fleeing from Ukraine queue to board on a bus at the border crossing in Medyka, Poland. AP
  • Ukrainian refugees are tested for Covid-19 in a reception centre in Vienna, Austria. AFP
    Ukrainian refugees are tested for Covid-19 in a reception centre in Vienna, Austria. AFP
  • US Secretary of State Antony Blinken and Nato Secretary General Jens Stoltenberg pose with foreign ministers after a meeting at the alliance's headquarters in Brussels, Belgium. Reuters
    US Secretary of State Antony Blinken and Nato Secretary General Jens Stoltenberg pose with foreign ministers after a meeting at the alliance's headquarters in Brussels, Belgium. Reuters
  • People who fled Ukraine wait for a bus to take them to the train station in Przemysl, at the border crossing in Medyka, Poland. AP Photo
    People who fled Ukraine wait for a bus to take them to the train station in Przemysl, at the border crossing in Medyka, Poland. AP Photo
  • The extraordinary meeting of Nato ministers of foreign affairs about Russian aggression in Ukraine at Nato headquarters in Brussels, Belgium. EPA
    The extraordinary meeting of Nato ministers of foreign affairs about Russian aggression in Ukraine at Nato headquarters in Brussels, Belgium. EPA
  • Messages in support of Ukraine on a board in the Ukrainian pavilion at Expo 2020 Dubai. AFP
    Messages in support of Ukraine on a board in the Ukrainian pavilion at Expo 2020 Dubai. AFP
  • Firefighters at a warehouse that caught fire after shelling in the village of Chaiky in the Kyiv region. Reuters
    Firefighters at a warehouse that caught fire after shelling in the village of Chaiky in the Kyiv region. Reuters
  • The wreckage of a missile at a bus terminal in Kyiv. Reuters
    The wreckage of a missile at a bus terminal in Kyiv. Reuters
  • A crater in front of a house damaged by shelling in the village of Hatne. Reuters
    A crater in front of a house damaged by shelling in the village of Hatne. Reuters
  • The damaged administrative building of the Zaporizhzhia nuclear power plant in Enerhodar, a city in the Zaporizhzhia region. Reuters
    The damaged administrative building of the Zaporizhzhia nuclear power plant in Enerhodar, a city in the Zaporizhzhia region. Reuters
  • A bright object lands on the grounds of Zaporizhzhia nuclear power plant in Enerhodar, Ukraine, during heavy shelling by Russian forces. AP
    A bright object lands on the grounds of Zaporizhzhia nuclear power plant in Enerhodar, Ukraine, during heavy shelling by Russian forces. AP
  • Zlata, 3, with her face painted in the colours of the Ukrainian flag, stands on the Romanian side of the border with Ukraine after fleeing the country. AP
    Zlata, 3, with her face painted in the colours of the Ukrainian flag, stands on the Romanian side of the border with Ukraine after fleeing the country. AP
  • Ukrainian President Volodymyr Zelenskyy attends an interview with foreign media in Kyiv. Reuters
    Ukrainian President Volodymyr Zelenskyy attends an interview with foreign media in Kyiv. Reuters
  • Ukrainian artillerymen maintain their position in the Luhansk region. AFP
    Ukrainian artillerymen maintain their position in the Luhansk region. AFP
  • Women and children try to board a train bound for Lviv, at a station in Kyiv. AP
    Women and children try to board a train bound for Lviv, at a station in Kyiv. AP
  • US soldiers on patrol near a military camp in Arlamow, Poland, near the border with Ukraine. AFP
    US soldiers on patrol near a military camp in Arlamow, Poland, near the border with Ukraine. AFP
  • A woman and child look out the window of a train at a station in Kyiv. AP
    A woman and child look out the window of a train at a station in Kyiv. AP
  • A descendant of Ukrainian immigrants attends Mass at a Ukrainian Orthodox church in Canoas, Brazil. Reuters
    A descendant of Ukrainian immigrants attends Mass at a Ukrainian Orthodox church in Canoas, Brazil. Reuters
  • Boxes of donations destined for Ukraine at the St Michael's Ukrainian Catholic Church in Montreal, Canada. AP
    Boxes of donations destined for Ukraine at the St Michael's Ukrainian Catholic Church in Montreal, Canada. AP
  • Firefighters battle a blaze at a damaged building in the Ukrainian city of Chernihiv after a Russian air raid. AP
    Firefighters battle a blaze at a damaged building in the Ukrainian city of Chernihiv after a Russian air raid. AP
  • A woman in Frankfurt, Germany, attends a protest against Russia's military offensive in Ukraine. AFP
    A woman in Frankfurt, Germany, attends a protest against Russia's military offensive in Ukraine. AFP

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.

  • Damage after the shelling of buildings in central Kharkiv, Ukraine. EPA
    Damage after the shelling of buildings in central Kharkiv, Ukraine. EPA
  • Workers from a local construction company weld anti-tank obstacles to be placed on roads around Kyiv as Russia's invasion of Ukraine continues. Reuters
    Workers from a local construction company weld anti-tank obstacles to be placed on roads around Kyiv as Russia's invasion of Ukraine continues. Reuters
  • Anti-war protesters attach sunflowers to barriers in front of the Russian embassy. Reuters
    Anti-war protesters attach sunflowers to barriers in front of the Russian embassy. Reuters
  • Ukrainian volunteers prepare food for displaced people outside Lviv railway station in western Ukraine. AP
    Ukrainian volunteers prepare food for displaced people outside Lviv railway station in western Ukraine. AP
  • A Ukrainian soldier holds an anti-tank launcher north-east of Kyiv. AFP
    A Ukrainian soldier holds an anti-tank launcher north-east of Kyiv. AFP
  • Ukrainian refugees rest at Warsaw East train station in Poland. EPA
    Ukrainian refugees rest at Warsaw East train station in Poland. EPA
  • Children look out from a carriage window as a train prepares to depart from a station in Lviv to the town of Uzhhorod near the border with Slovakia. AFP
    Children look out from a carriage window as a train prepares to depart from a station in Lviv to the town of Uzhhorod near the border with Slovakia. AFP
  • A girl who fled Ukraine is reunited with her father in Medyka, south-eastern Poland. AP Photo
    A girl who fled Ukraine is reunited with her father in Medyka, south-eastern Poland. AP Photo
  • Tears outside a house damaged by a Russian airstrike in Gorenka, on the outskirts of Kyiv. AP Photo
    Tears outside a house damaged by a Russian airstrike in Gorenka, on the outskirts of Kyiv. AP Photo
  • A civil defence member is poised to shoot as a vehicle approaches a checkpoint in Gorenka. AP Photo
    A civil defence member is poised to shoot as a vehicle approaches a checkpoint in Gorenka. AP Photo
  • A Ukrainian civil defence member in the garden of a house damaged by a Russian airstrike. AP Photo
    A Ukrainian civil defence member in the garden of a house damaged by a Russian airstrike. AP Photo
  • Members of the US Army 3rd Infantry Division board a plane bound for Germany in Savannah, Georgia. EPA
    Members of the US Army 3rd Infantry Division board a plane bound for Germany in Savannah, Georgia. EPA
  • Prayers for peace in Ukraine at the Vatican's Saint Peter's Square. AFP
    Prayers for peace in Ukraine at the Vatican's Saint Peter's Square. AFP
  • A woman (right) hugs an arriving passenger from a train carrying refugees at Berlin's central station. EPA
    A woman (right) hugs an arriving passenger from a train carrying refugees at Berlin's central station. EPA
  • Firefighters battle a blaze in a Kharkiv police building hit by shelling. AFP
    Firefighters battle a blaze in a Kharkiv police building hit by shelling. AFP
  • A Ukrainian woman makes a phone call after crossing the Slovakian border. AFP
    A Ukrainian woman makes a phone call after crossing the Slovakian border. AFP
  • A doctor takes shelter in the basement of a Kyiv perinatal centre. Reuters
    A doctor takes shelter in the basement of a Kyiv perinatal centre. Reuters
  • Debris which locals say was caused by shelling in separatist-controlled Horlivka, Donetsk. Reuters
    Debris which locals say was caused by shelling in separatist-controlled Horlivka, Donetsk. Reuters
  • MPs in London give a standing ovation to Ukraine ambassador Vadym Prystaiko, who was in the public gallery. AP
    MPs in London give a standing ovation to Ukraine ambassador Vadym Prystaiko, who was in the public gallery. AP
  • Distraught women and children fleeing Ukraine wait to enter Poland at the Korczowa crossing. Getty
    Distraught women and children fleeing Ukraine wait to enter Poland at the Korczowa crossing. Getty
  • Newborn Ivan lies next to his mother as they shelter in the basement of a Kyiv perinatal centre. Reuters
    Newborn Ivan lies next to his mother as they shelter in the basement of a Kyiv perinatal centre. Reuters
  • Firefighters hand water to people in a Ukrainian train full of refugees in Przemysl, Poland. Reuters
    Firefighters hand water to people in a Ukrainian train full of refugees in Przemysl, Poland. Reuters
  • Ukrainian refugees queue to file for residency permits at Prague's police headquarters. AFP
    Ukrainian refugees queue to file for residency permits at Prague's police headquarters. AFP
  • Firefighters work to contain a blaze in buildings housing the Kharkiv regional police department. AFP
    Firefighters work to contain a blaze in buildings housing the Kharkiv regional police department. AFP
  • A woman and her children sit in a tent in the Kyiv subway, using it as a bomb shelter. AP
    A woman and her children sit in a tent in the Kyiv subway, using it as a bomb shelter. AP
  • Firefighters work to extinguish a blaze at the Kharkiv National University building, which city officials said was damaged by Russian shelling. Reuters
    Firefighters work to extinguish a blaze at the Kharkiv National University building, which city officials said was damaged by Russian shelling. Reuters
  • An elderly woman comforts a child as they take shelter inside an underground station in Kyiv. Reuters
    An elderly woman comforts a child as they take shelter inside an underground station in Kyiv. Reuters
  • People queue at a pharmacy in central Kyiv. Reuters
    People queue at a pharmacy in central Kyiv. Reuters
  • A woman is consoled by a volunteer after fleeing from Russia's invasion of Ukraine, at the border crossing in Siret, Romania. Reuters
    A woman is consoled by a volunteer after fleeing from Russia's invasion of Ukraine, at the border crossing in Siret, Romania. Reuters
  • A Ukrainian civilian in the city of Zhytomyr practises throwing petrol bombs. Reuters
    A Ukrainian civilian in the city of Zhytomyr practises throwing petrol bombs. Reuters
  • Ukrainian President Volodymyr Zelenskyy poses after an interview with Reuters in Kyiv. Reuters
    Ukrainian President Volodymyr Zelenskyy poses after an interview with Reuters in Kyiv. Reuters
  • A blast is seen at Kyiv's TV tower. Reuters
    A blast is seen at Kyiv's TV tower. Reuters
  • A girl in Siret, Romania, covers herself with a blanket after fleeing from Ukraine. Reuters
    A girl in Siret, Romania, covers herself with a blanket after fleeing from Ukraine. Reuters
  • Ukraine's ambassador to the US, Oksana Markarova, acknowledges applause from US first lady Jill Biden as they attend President Joe Biden's first State of the Union address in Washington. AFP
    Ukraine's ambassador to the US, Oksana Markarova, acknowledges applause from US first lady Jill Biden as they attend President Joe Biden's first State of the Union address in Washington. AFP
  • A man walks past the remains of Russian military vehicles in Bucha, close to Kyiv. AFP
    A man walks past the remains of Russian military vehicles in Bucha, close to Kyiv. AFP
  • Civilians cross a river on a blown-up bridge on Kyiv's northern front. Defending the capital is a 'key priority', Ukraine's president has said. AFP
    Civilians cross a river on a blown-up bridge on Kyiv's northern front. Defending the capital is a 'key priority', Ukraine's president has said. AFP
  • Russian aircraft on the ground at Luninets Airbase, Belarus, about 50 kilometres north of the Ukrainian border. AFP
    Russian aircraft on the ground at Luninets Airbase, Belarus, about 50 kilometres north of the Ukrainian border. AFP
  • People look at the gutted remains of Russian military vehicles on a road in the town of Bucha. AP
    People look at the gutted remains of Russian military vehicles on a road in the town of Bucha. AP
  • A woman with a child who fled from the war in Ukraine reunite with their family after crossing the border in Medyka, Poland. AP
    A woman with a child who fled from the war in Ukraine reunite with their family after crossing the border in Medyka, Poland. AP
  • Animal keeper Kirilo Trantin comforts an elephant at Kyiv Zoo. AP
    Animal keeper Kirilo Trantin comforts an elephant at Kyiv Zoo. AP
  • An armed man stands by the remains of a Russian military vehicle in Bucha. AP
    An armed man stands by the remains of a Russian military vehicle in Bucha. AP
  • Ukrainian families say goodbye as they prepare to board a bus to Poland at Lviv, western Ukraine. AP
    Ukrainian families say goodbye as they prepare to board a bus to Poland at Lviv, western Ukraine. AP
  • Paramedics move a man who was wounded by shelling in a residential area of Mariupol, south-eastern Ukraine. AP
    Paramedics move a man who was wounded by shelling in a residential area of Mariupol, south-eastern Ukraine. AP
  • Rescuers work at the site of a Russian strike in Zhytomyr. Reuters
    Rescuers work at the site of a Russian strike in Zhytomyr. Reuters
  • US actor and director Sean Penn attends a press briefing at the Presidential Office in Kyiv. Reuters
    US actor and director Sean Penn attends a press briefing at the Presidential Office in Kyiv. Reuters
  • Demonstrators participate in a protest against Russia’s invasion of Ukraine at Lafayette Square in Washington. AFP
    Demonstrators participate in a protest against Russia’s invasion of Ukraine at Lafayette Square in Washington. AFP
  • Ukrainian soldiers rest while others eat near the front line with Russian troops in northern Kyiv. AP
    Ukrainian soldiers rest while others eat near the front line with Russian troops in northern Kyiv. AP
  • A barricade made of trams, buses and sand bags is seen through the window of car in the northern part of Kyiv. AP
    A barricade made of trams, buses and sand bags is seen through the window of car in the northern part of Kyiv. AP
  • Members of the European Parliament applaud after Ukrainian President Volodymyr Zelenskyy's speech at a special session to debate its response to the Russian invasion of Ukraine. Reuters
    Members of the European Parliament applaud after Ukrainian President Volodymyr Zelenskyy's speech at a special session to debate its response to the Russian invasion of Ukraine. Reuters
  • Ambassadors and diplomats walk out as Russia's Foreign Minister Sergey Lavrov (on screen) speaks during a recorded message at the 49th session of the UN Human Rights Council in Geneva. EPA
    Ambassadors and diplomats walk out as Russia's Foreign Minister Sergey Lavrov (on screen) speaks during a recorded message at the 49th session of the UN Human Rights Council in Geneva. EPA

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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The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

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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

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

MATCH INFO

Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD

* Second leg in Australia scheduled for October 10

The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

Essentials
The flights

Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing. 

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

Tearful appearance

Chancellor Rachel Reeves set markets on edge as she appeared visibly distraught in parliament on Wednesday. 

Legislative setbacks for the government have blown a new hole in the budgetary calculations at a time when the deficit is stubbornly large and the economy is struggling to grow. 

She appeared with Keir Starmer on Thursday and the pair embraced, but he had failed to give her his backing as she cried a day earlier.

A spokesman said her upset demeanour was due to a personal matter.

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Manchester City 4
Otamendi (52) Sterling (59) Stones (67) Brahim Diaz (81)

Real Madrid 1
Oscar (90)

The biog

Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.

His advice to anyone starting out in business is to have no fear as life is about taking on challenges.

“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.

"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”

Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.

He relaxes by spending time with his family at home, and enjoying his wife’s India cooking. 

It Was Just an Accident

Director: Jafar Panahi

Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr

Rating: 4/5

THE SPECS

Engine: 3.5-litre supercharged V6

Power: 416hp at 7,000rpm

Torque: 410Nm at 3,500rpm

Transmission: 6-speed manual

Fuel consumption: 10.2 l/100km

Price: Dh375,000 

On sale: now 

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Updated: March 04, 2022, 8:26 PM