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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.
“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.
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.
MATCH INFO
Juventus 1 (Dybala 45')
Lazio 3 (Alberto 16', Lulic 73', Cataldi 90 4')
Red card: Rodrigo Bentancur (Juventus)
THE SPECS
Range Rover Sport Autobiography Dynamic
Engine: 5.0-litre supercharged V8
Transmission: six-speed manual
Power: 518bhp
Torque: 625Nm
Speed: 0-100kmh 5.3 seconds
Price: Dh633,435
On sale: now
Kanye%20West
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Gulf Under 19s final
Dubai College A 50-12 Dubai College B
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MO
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
Killing of Qassem Suleimani
Score
New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs
New Zealand win by 47 runs
New Zealand lead three-match ODI series 1-0
Next match: Zayed Cricket Stadium, Abu Dhabi, Friday
Company%20profile
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What is Diwali?
The Hindu festival is at once a celebration of the autumn harvest and the triumph of good over evil, as outlined in the Ramayana.
According to the Sanskrit epic, penned by the sage Valmiki, Diwali marks the time that the exiled king Rama – a mortal with superhuman powers – returned home to the city of Ayodhya with his wife Sita and brother Lakshman, after vanquishing the 10-headed demon Ravana and conquering his kingdom of Lanka. The people of Ayodhya are believed to have lit thousands of earthen lamps to illuminate the city and to guide the royal family home.
In its current iteration, Diwali is celebrated with a puja to welcome the goodness of prosperity Lakshmi (an incarnation of Sita) into the home, which is decorated with diyas (oil lamps) or fairy lights and rangoli designs with coloured powder. Fireworks light up the sky in some parts of the word, and sweetmeats are made (or bought) by most households. It is customary to get new clothes stitched, and visit friends and family to exchange gifts and greetings.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
Yahya Al Ghassani's bio
Date of birth: April 18, 1998
Playing position: Winger
Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda
Your Guide to the Home
- Level 1 has a valet service if you choose not to park in the basement level. This level houses all the kitchenware, including covetable brand French Bull, along with a wide array of outdoor furnishings, lamps and lighting solutions, textiles like curtains, towels, cushions and bedding, and plenty of other home accessories.
- Level 2 features curated inspiration zones and solutions for bedrooms, living rooms and dining spaces. This is also where you’d go to customise your sofas and beds, and pick and choose from more than a dozen mattress options.
- Level 3 features The Home’s “man cave” set-up and a display of industrial and rustic furnishings. This level also has a mother’s room, a play area for children with staff to watch over the kids, furniture for nurseries and children’s rooms, and the store’s design studio.
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The five pillars of Islam
500 People from Gaza enter France
115 Special programme for artists
25 Evacuation of injured and sick