Ukrainians flee to Mexico in attempt to reach US


Willy Lowry
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Sandra Fominova, 21, a Ukrainian refugee, sits on a rubber mat in a Mexican gymnasium that is being used as a shelter 10,000 kilometres from her home and family in the suburbs of Kyiv.

She is one of thousands of Ukrainians who have travelled to Tijuana, a bustling frontier city a few kilometres south of San Diego in California, in the hopes of crossing into the US.

The university student was on holiday by herself in Israel when Russian forces invaded her homeland on February 24. She watched in horror as one of the world’s most powerful militaries attacked Ukraine.

Within weeks, a Russian missile had struck her childhood home, she said. Her family had already fled.

“I feel emotional when I start talking about them,” Ms Fominova said, her voice wavering. “I worry about them a lot.”

Her parents chose to stay in Ukraine. Her mother moved to the relative safety of the western part of the country, while her father joined the territorial defence forces, Ukraine's civilian army.

Ms Fominova communicates with her mother through a near-constant stream of texts and phone calls. But reaching her father is harder – he messages only occasionally to let her know he is all right.

After more than a month in Israel, with Ukraine still engulfed in war, Ms Fominova chose to try to get to the US, where she has a cousin who lives in California.

  • The US border fence in Tijuana, Mexico. All photos: Willy Lowry / The National
    The US border fence in Tijuana, Mexico. All photos: Willy Lowry / The National
  • The entrance to Unidad Deportiva Benito Juarez, where hundreds of Ukrainian refugees are staying.
    The entrance to Unidad Deportiva Benito Juarez, where hundreds of Ukrainian refugees are staying.
  • Georg Bondarenko with his uncle in Tijuana, having fled Ukraine.
    Georg Bondarenko with his uncle in Tijuana, having fled Ukraine.
  • Ukrainians are sleeping beside luggage in Tijuana.
    Ukrainians are sleeping beside luggage in Tijuana.
  • Children pick out toys from a donation box at the sports complex where Ukrainian refugees are staying in Tijuana.
    Children pick out toys from a donation box at the sports complex where Ukrainian refugees are staying in Tijuana.
  • A young girl plays with a toy.
    A young girl plays with a toy.
  • Hundreds of Ukrainian refugees are sleeping in the gymnasium in Tijuana.
    Hundreds of Ukrainian refugees are sleeping in the gymnasium in Tijuana.
  • Victoria and her partner fled Kyiv for the US. Here they pose inside a refugee camp in Tijuana, Mexico.
    Victoria and her partner fled Kyiv for the US. Here they pose inside a refugee camp in Tijuana, Mexico.
  • Sandra, a 21-year-old university student, waits to enter the US.
    Sandra, a 21-year-old university student, waits to enter the US.
  • Karina Konotopets fled Chernihiv at the start of the war.
    Karina Konotopets fled Chernihiv at the start of the war.
  • Ukrainians huddle around a makeshift charging station in Tijuana.
    Ukrainians huddle around a makeshift charging station in Tijuana.
  • Anastasiya Polo is one of the lead volunteers helping to organise the makeshift refugee camp in Tijuana.
    Anastasiya Polo is one of the lead volunteers helping to organise the makeshift refugee camp in Tijuana.
  • A woman carries a child on to a bus in Tijuana.
    A woman carries a child on to a bus in Tijuana.
  • A bus carrying refugees is parked in front of the sports complex where Ukrainians are staying in Tijuana.
    A bus carrying refugees is parked in front of the sports complex where Ukrainians are staying in Tijuana.
  • A young girl sits on a bus in Tijuana, waiting to enter the US.
    A young girl sits on a bus in Tijuana, waiting to enter the US.
  • Ukrainian refugees walk up the pedestrian ramp to the PedWest point of entry into the United States.
    Ukrainian refugees walk up the pedestrian ramp to the PedWest point of entry into the United States.
  • Ukrainian refugees wait to enter the US.
    Ukrainian refugees wait to enter the US.
  • The San Ysidro Port of Entry from Tijuana.
    The San Ysidro Port of Entry from Tijuana.
  • A man wearing a sombrero and draped in Ukrainian flag welcomes refugees on the US side of the border.
    A man wearing a sombrero and draped in Ukrainian flag welcomes refugees on the US side of the border.
  • Victoria and her partner pose with a young child on the US side of the border.
    Victoria and her partner pose with a young child on the US side of the border.
  • The controversial US border fence stretches for kilometres near Tijuana.
    The controversial US border fence stretches for kilometres near Tijuana.
  • The US border fence stretches towards the Pacific Ocean.
    The US border fence stretches towards the Pacific Ocean.

“I understood that it's really hard being alone and I understood that it's impossible, when there is no person near you who can support you and understand what you are going through,” she told The National.

Unable to fly directly to the US because of visa restrictions, she took five planes to reach Tijuana, where she will stay until she can cross the border.

The US may offer refuge but it is not where she wants to be.

“It is just another place for me to stay that is not my home,” she said.

More than 4.6 million Ukrainians have fled since Russia’s invasion, according to the United Nations, while an additional seven million people have been displaced within the country, creating the worst humanitarian crisis in Europe since the Second World War.

President Joe Biden's administration has said it will take in 100,000 Ukrainians, but has offered scant details since making the announcement last month.

While Ukrainians can not enter the US without a visa, Mexico has no such requirement. Over the past month, thousands of Ukrainians have arrived in hopes of entering the US by land.

Between 600 and 800 Ukrainians are arriving into Mexico every day, according to Enrique Lucero, who is in charge of migrant services for the city of Tijuana.

In the space of only a few weeks, a crush of Ukrainian refugees has arrived in a city already inundated by Central American migrants hoping to enter the US.

“Tijuana is a migrant city,” Mr Lucero said. “Our door is open for all migrants, whether they are here to live or only to transit through.”

Migrant communities in Tijuana have quickly grown frustrated by what they see as a double standard.

Ukrainian refugees are being fast-tracked into the US, while migrants of other nationalities stay stuck in cramped living conditions waiting for their asylum applications to wind through US courts.

Many have been waiting for years.

“We feel there is a little bit of injustice,” said Albert Rivera, president of Agape Mission Mundial, which houses migrant women and children in Tijuana.

Mr Rivera said he feels for the Ukrainian refugees and is glad they are getting the help they need, but he said the same treatment and care has not been afforded to migrants, many of whom fled cartel violence and life-threatening situations in their homelands.

Volunteers flock to Mexico to help

Tijuana authorities are now housing many of the refugees in a sprawling sports complex along the border fence, although initially they set up camps.

Dozens of Ukrainian and Russian-speaking Americans have descended on both sides of the border to help the refugees.

In Tijuana, volunteers have banded together to provide security, food, transport and logistical help.

Anastasiya Polo, a Ukrainian who has lived in the US for 13 years, put her life on hold in Orange County, California.

“Everything started from nothing,” said the music school director. “We just came and saw what was going on and decided to stay.”

At first she slept in her car, while she and a handful of other volunteers divided up tasks and figured out how best to help.

Many of the refugees arrived with just a small suitcase, so Ms Polo helped them to find clothes and blankets and even plastic mattresses to make life in the camp a little more comfortable.

“We built a huge city, with tents, with a kitchen, with a medical department,” she told The National.

On a warm Sunday, inside the Unidad Deportiva Benito Juarez Sports Complex, children scramble up and down slides. Two men play basketball, and hundreds of people crowd under a tent seeking shade.

Karina Konotopets, 27, sits in a folding camping chair and chats with two friends. She has been on the move since the war began. Her home city of Chernihiv in northern Ukraine, was right on Russia’s path to Kyiv and came under immediate bombardment.

  • A boy rides a bicycle past a house that was damaged by shelling in Andriivka village, not far from Kyiv. EPA
    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
    A destroyed residential building in Mariupol, south-eastern Ukraine. Reuters
  • Firefighters at work on the outskirts of Kharkiv, north-east Ukraine. EPA
    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
    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
    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
    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 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 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
    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
    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
    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
    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 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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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 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 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 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
    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
    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
    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
    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
    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
    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
    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
    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
    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
    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 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
    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
    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
    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
    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 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
    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
    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
    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

She fled to her grandparents' house in a nearby village but the Russians soon followed and were eventually within a kilometre of where she was staying.

“There were a lot of bombings,” she said. “We could see the fires from Chernihiv from our window.”

She and her brother piled into a car and headed for Belarus. It was a perilous journey filled with detours and close calls.

“We were lucky. I mean, we had some adventures on the way, but in the end, we were both safe,” she told The National.

From Belarus she went to Poland, where the rest of her family eventually followed.

Her parents and siblings went to Austria but she decided to try her luck in the US. After two days sleeping in the camp, she was finally allowed to cross the border.

Now, after six weeks on the move, she is in Los Angeles, which she hopes to call home, while she waits for her country to emerge from the wreckage of war.

On Monday, Ms Fominova, the student who had been in Israel, crossed into the US and took a plane to her cousin in Sacramento, California.

“I still need to realise where I am and how I got here, but I feel a bit relieved that the first part – and the most most difficult one I hope – of my journey has come to an end,” she told The National by text message.

Like millions of her compatriots, Ms Fominova is happy to be safe – but desperate to go home.

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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Turkish Ladies

Various artists, Sony Music Turkey 

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Dates for the diary

To mark Bodytree’s 10th anniversary, the coming season will be filled with celebratory activities:

  • September 21 Anyone interested in becoming a certified yoga instructor can sign up for a 250-hour course in Yoga Teacher Training with Jacquelene Sadek. It begins on September 21 and will take place over the course of six weekends.
  • October 18 to 21 International yoga instructor, Yogi Nora, will be visiting Bodytree and offering classes.
  • October 26 to November 4 International pilates instructor Courtney Miller will be on hand at the studio, offering classes.
  • November 9 Bodytree is hosting a party to celebrate turning 10, and everyone is invited. Expect a day full of free classes on the grounds of the studio.
  • December 11 Yogeswari, an advanced certified Jivamukti teacher, will be visiting the studio.
  • February 2, 2018 Bodytree will host its 4th annual yoga market.
Champions parade (UAE timings)

7pm Gates open

8pm Deansgate stage showing starts

9pm Parade starts at Manchester Cathedral

9.45pm Parade ends at Peter Street

10pm City players on stage

11pm event ends

Updated: April 15, 2022, 1:05 PM