Live updates: follow the latest news on Russia-Ukraine
The US announced plans on Tuesday to overhaul UN rules so that Russia and other permanent Security Council members would have to account for themselves after using their special powers of veto.
Washington’s UN envoy Linda Thomas-Greenfield said she had joined a Liechtenstein-led group of members to propose a resolution in the 193-nation UN General Assembly to curb overuse of the veto in the 15-member council.
“This innovative measure would automatically convene a meeting of the General Assembly after a veto has been cast,” Ms Thomas-Greenfield said.
The veto — which is available to the US, Russia, Britain, France and China — is a “sober and solemn responsibility that must be respected”, she said.
Those who use it “should be prepared to explain why”.
Ms Thomas-Greenfield condemned Russia’s “shameful pattern of abusing its veto privilege” over the past decades to avert action over activities in Georgia, Syria and Ukraine, and over the shooting down of Flight MH-17 over Ukraine.
The US also frequently uses vetoes, often in support of its ally Israel.
Liechtenstein’s UN mission posted on social media that its draft was backed by 38 nations and would be put to the assembly next week.
Passing it would be a “meaningful step to empower the GA and strengthen multilateralism”, the mission said.
Richard Gowan, an analyst on UN issues for the International Crisis Group think tank, said the effort might not achieve any significant changes, as those with the power of veto were well versed in explaining their reasoning in UN meetings.
“It is a good initiative but veto diplomacy is more complex than it first seems,” Mr Gowan said.
The General Assembly has voted to take action against Russia three times since it invaded Ukraine on February 24, most recently to remove Moscow from the UN Human Rights Council.
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A boy rides a bicycle past a house that was damaged by shelling in Andriivka village, not far from Kyiv. EPA -

A destroyed residential building in Mariupol, south-eastern Ukraine. Reuters -

Firefighters at work on the outskirts of Kharkiv, north-east Ukraine. EPA -

A torn Ukrainian flag in front of a ruined Mariupol apartment building. Reuters -

Residents who cleared debris after Russian shelling eat lunch outside a damaged building in Makariv, near Kyiv. EPA -
Children play with a therapeutic dog at a shelter organised by volunteers in Zaporizhzhya, Ukraine. Reuters -

A girl stands by the door of a bunker in Severodonetsk, in eastern Ukraine's Donbas region, as Russian troops intensify a campaign to take the strategic port city of Mariupol. AFP -
A firefighter at work following a missile attack near Kharkiv International Airport. Reuters -

A Ukrainian fighter walks in front of a destroyed house in Bohdanivka village, north-east of Kyiv. AFP -
Two women hug outside a heavily damaged apartment block following an artillery attack in Kharkiv. Reuters -

Ukrainian soldiers guard the village of Barvinkove, as Russia's invasion on Ukraine continues. Reuters -

Leonid Serdiuchenko, a Ukrainian commander, stands next to destroyed vehicles outside Barvinkove. Reuters -

A woman carries the portrait of Dmytro Stefienko, 32, a civilian killed during the war, during his funeral in Bucha, Ukraine. AP -

A Russian soldier collects weapons from inside the Mariupol drama theatre in Ukraine. AFP -

Relatives and friends attend the funeral of Andriy Matviychuk, 37, who served as a territorial defence soldier, who was captured and killed by the Russian army in Bucha, Ukraine. AP -

Anatoliy Morykin, 45, left, mourns the death of his mother, Valentyna Morykina, 82, who died in a retirement home in Bucha during the Russian invasion. AP -

Nadiya, 65, shows a hole in a wall of a building after shelling in Zalissya, Ukraine. EPA -

A booby trap found by locals near their home in Zalissya. EPA -

Debris of a school bus near a damaged school that was a base for Russian troops in Bohdanivka, Ukraine. EPA -

A man examines the debris of a destroyed Russian tank in Bohdanivka. EPA -

President Joe Biden speaks to the media before boarding Air Force One at Des Moines International Airport, en route to Washington. AP -

Valentina Saroyan sits in the basement of a school in Yahidne, near Chernihiv, Ukraine. AP -

Vasyl Cherepenko stands next to a mass grave at a cemetery in Yahidne, near Dnipro, Ukraine. AP -

Oksana, second from left, and Yevhen, right, talk with police officers next to their apartment building damaged by shelling in Irpin, Ukraine. AP -

Women bid farewell to relatives as they leave the Slovyansk central station in the Donbas region. AFP -

The partially destroyed Mariupol drama theatre in Ukraine, hit on March 16 by an air strike. AFP -

A man embraces his wife as she prepares to board a train at Slovyansk central station in the Donbas region. AFP -

A woman walks through a damaged apartment building after a Russian attack in Kharkiv, Ukraine. AP -

A missile pierces the road in front of the Kharkiv Regional State Administration building amid Russia's attack on Ukraine. Reuters -

A boy walks by unexploded Russian shells in the village of Andriyivka close to Kyiv, Ukraine. AP -

Ukrainian tanks move down a street in Irpin, on the outskirts of Kyiv. AP -

A man walks past a storage place for burned armed vehicles and cars, on the outskirts of Kyiv. AP -

Local residents stand on top of a Russian tank on the outskirts of Kyiv. AP -

Ukrainian families, who have fled Kherson amid the Russian invasion, watch a dolphin show at a hotel in Odesa, Ukraine. Reuters -

Residents stand outside their apartments as shops burn after a Russian attack in Kharkiv, Ukraine. AP -

Irina Szymanska holds her baby in a temporary shelter at the central train station for displaced people heading to Poland in Lviv, Ukraine. Getty Images -

A man walks in his yard, damaged by shelling, in the village of Andriivka, Ukraine. EPA -

Sixty-two-year-old Luba hugs a Ukrainian servicewoman in Andriivka. EPA -

A woman washes clothes in the yard of a ruined house in Andriivka. EPA -

Russian soldiers patrol a street in Volnovakha, in the self-proclaimed Donetsk People's Republic. The picture was taken during a trip organised by the Russian military. AFP -

Russian mine clearers search for explosive objects in a building the Russian authorities say was damaged by Ukrainian shelling. AFP -

A woman reads a book as residents find shelter from shelling in a metro station in Kharkiv. Reuters -

Firefighters try to contain a fire at a plant in Kharkiv following Russian shelling. Reuters -

Farm owner Zlobina Lubov tends to her animals in the village of Malaya Rohan, Ukraine. Reuters -

A bathtub is seen inside a building that was heavily damaged by shelling in Kharkiv. Reuters -

A man looks out of his window, amid Russia's invasion of Ukraine, in Borodianka. Reuters -

Soldiers 'came to my house and said go to the basement' Zinaida Makishaiva, 82, said, before they started to shoot around her. 'God saved my life,' she said. Reuters -

A mother waits for police officers to exhume the body of her son from a well at a fuel station in Buzova, Kyiv region. According to the head of the village, he was killed by Russian soldiers. Reuters
While you're here
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if you go
The flights
Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
The tour
While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).
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The%20Roundup
Our legal consultant
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COMPANY%20PROFILE
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Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
Ten tax points to be aware of in 2026
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If a business does not apply for the refund on time, they lose their credit.
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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.
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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.
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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
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.
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Fight card
- Aliu Bamidele Lasisi (Nigeria) beat Artid Vamrungauea (Thailand) POINTS
- Julaidah Abdulfatah (Saudi Arabia) beat Martin Kabrhel (Czech Rep) POINTS
- Kem Ljungquist (Denmark) beat Mourad Omar (Egypt) TKO
- Michael Lawal (UK) beat Tamas Kozma (Hungary) KO
- Zuhayr Al Qahtani (Saudi Arabia) beat Mohammed Mahmoud (UK) POINTS
- Darren Surtees (UK) beat Kane Baker (UK) KO
- Chris Eubank Jr (UK) beat JJ McDonagh (Ireland) TKO
- Callum Smith (UK) beat George Groves (UK) KO
Nayanthara: Beyond The Fairy Tale
Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni
Director: Amith Krishnan
Rating: 3.5/5
AWARDS
The Beach Bum
Director: Harmony Korine
Stars: Matthew McConaughey, Isla Fisher, Snoop Dogg
Two stars


