Live updates: follow the latest news on Russia-Ukraine
The US Senate voted on Monday to advance $40 billion more aid for Ukraine in its war against Russia, setting the stage for a vote on the bill possibly later this week, after the military and humanitarian assistance was delayed due to opposition from one Republican senator.
The tally was 81 to 11 on the first of a possible three procedural votes paving the way for final Senate passage of the funding.
The assistance was requested by President Joe Biden's administration which is aiming to keep aid flowing to Kyiv about months after the start of the Russian invasion.
All 11 “no” votes were from Republicans.
The House of Representatives approved the aid on May 10 but it stalled in the Senate after Republican Rand Paul refused to allow a quick vote.
Mr Biden's fellow Democrats narrowly control both the House and Senate, but Senate rules require unanimous consent to move quickly to a final vote on most legislation.
Mr Paul said he wanted an inspector general to be appointed to oversee the funds, but declined an offer from Senate leaders to hold an amendment vote on his proposal.
Changing the bill would force the House to vote on it again, causing further delay.
There is strong support from both parties for assisting Ukraine. The House passed the measure by 368 to 57, with substantial Republican support, despite all 57 of the “no” votes in the House coming from Republicans.
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A pro-Russian troop stands guard before the expected departure of Ukrainian soldiers, who surrendered at the besieged Azovstal steel mill in the course of conflict in Mariupol. Reuters -

A Ukrainian soldier on reconnaissance in a recently retaken village on the outskirts of Kharkiv, east Ukraine. AP Photo -

The destroyed part of the Ilyich Iron and Steel Works in Mariupol. AFP -

US President Joe Biden, Swedish Prime Minister Magdalena Andersson and Finnish President Sauli Niinisto walk through the White House rose garden after discussing the war, as well as potential Nato membership, in Washington. AP -

Ukrainian soldiers who surrendered at the besieged Azovstal steel plant in Mariupol are escorted by pro-Russian troops to Olenivka in the breakaway Donetsk region. Reuters -

Ukrainian National Guard soldiers train in the woods of the Transcarpathian region. Reuters -

A roof damaged during Russia's invasion of Ukraine is rebuilt in Moshchun village, near Kyiv. Reuters -

Ukrainian children play war games at a "checkpoint" they set up in Stoyanka, near Kyiv. AFP -

Russian soldier Vadim Shishimarin, centre, on trial for war crimes in the Solomyansky district court in Kyiv, Ukraine. AFP -
A controlled detonation of explosive devices is conducted near Borodianka, Ukraine. Reuters -

A Russian serviceman adjusts the Soviet flag on a statue in Leninsky Komsomol Square in Mariupol, Ukraine. EPA -

A couple leave a metro station where they had been living after fleeing Russian shelling in Kharkiv, Ukraine. Getty Images -

Ukrainian forces leave the Azovstal steel works plant in Mariupol. AFP -

Russian militrary vehicles follow buses (not in picture) carrying Ukrainian troops being evacuated from the besieged Azovstal steel plant in Mariupol. EPA -

Members of the self-proclaimed Donetsk People's Republic forces carry water bottles as the evacuation of Ukrainian soldiers is carried out in Mariupo. EPA -

Ukrainian separatist troops and Russian soldiers, rear right, guard the buses with Ukrainian troops, in Mariupol. EPA -

A member of the self-proclaimed Donetsk People's Republic forces escorts a Ukrainian fighter being evacuated from the steel plant. EPA -

Russian militrary vehicles escort buses carrying Ukrainian troops from the Azovstal steel plant. EPA -

A total of 265 Ukrainian militants, including 51 seriously wounded, laid down arms and surrendered to Russian forces, the Russian Ministry of Defence said on May 17. EPA -

A Ukrainian soldier sits on a bus as troops are evacuated. EPA -

Russian President Vladimir Putin on April 21 ordered his defence minister to not storm but blockade the plant where a number of Ukrainian fighters were holding out. EPA -

Those in need of medical assistance were sent for treatment to a hospital in Novoazovsk, Russia said. EPA -

Some of the Ukrainian troops evacuated from the steel plant. AP -

A pro-Russian fighter stands guard next to a combat vehicle, before the evacuation of wounded Ukrainian soldiers from the besieged Azovstal steel mill,in Mariupol. Reuters -

Pro-Russian troops wait before the evacuation of wounded Ukrainian soldiers from the Azovstal steel mill. Reuters -

A wounded Ukrainian soldier evacuated from Mariupol is carried on a stretcher out of a bus, after arriving in Novoazovsk. Reuters -

Buses carrying Ukrainian soldiers from the besieged Azovstal steel mill drive away under escort of the pro-Russian forces, in Mariupol. Reuters -

Pro-Russian troops stand guard on a road in Mariupol, Ukraine. Reuters -

Left to right, clockwise: Kazakhstan's President Kassym-Jomart Tokayev, Kyrgyzstan's President Sadyr Japarov, Russian President Vladimir Putin, Tajikistan's President Emomali Rakhmon, Armenian Prime Minister Nikol Pashinyan, Stanislav Zas, Secretary General of the Collective Security Treaty Organisation (CSTO), and Belarus's President Alexander Lukashenko hold a meeting of CSTO leaders at the Kremlin in Moscow. AFP -

Finland's President Sauli Niinisto and US Senate Minority Leader Mitch McConnell answer questions from the media as Republican senators John Barrasso, Susan Collins and John Cornyn and US new ambassador to Finland Douglas Hickey listen, after a meeting at the president's official residence in Helsinki. Reuters -

Sweden's Prime Minister Magdalena Andersson speaks to the media before the parliamentary debate on Swedish Nato membership, in Stockholm. Reuters -

Firefighters work at a scene of a missile strike, as the Russian invasion of Ukraine continues, in Zatoka, Odesa region. Reuters -

A closed McDonald's restaurant in Moscow. Reuters -

A Ukrainian soldier walks past a wrecked Russian armoured personnel carrier, near Kutuzivka, north of Kharkiv. AP -

A screengrab obtained from a video shows Ukrainian troops at the Ukraine-Russia border, in what was said to be the Kharkiv region. Reuters -

Water gushes from a pump station after Ukrainian troops opened a dam to flood a residential area in Demydiv, to stop the advance of Russian forces towards the capital Kyiv. Reuters -

Residental buildings damaged by shelling in Irpin, Kyiv region. EPA -

Activists line up to form a peace sign in front of the building that houses the Bundestag, Germany's lower house of parliament, in Berlin. The event was organised by Greenpeace. AFP -

Officials stand together for a photo at an informal meeting of Nato foreign ministers in Berlin, with the focus on the potential membership of Finland and Sweden. Getty Images -

Finland's Prime Minister Sanna Marin (L) and President Sauli Niinisto hold a press conference at the Presidential Palace in Helsinki, where they announced the country's intentions to apply for Nato membership. AP -

An Ukrainian girl with the national flag painted on her face attends a cultural event in support of the besieged country in a metro station in Dnipro, Ukraine. Reuters -

Kalush Orchestra of Ukraine are named the winners of the 66th Eurovision Song Contest in Turin, Italy. Getty Images -

Members of the Ukrainian military celebrate Kalush Orchestra winning the Eurovision Song Contest, at their position in the Kyiv region. Reuters -

Refugees from Mariupol region arrive at a registration and humanitarian aid centre for internally displaced people in Zaporizhzhia, Ukraine. Reuters -

A damaged street on the outskirts of Kharkiv. EPA -

A damaged residential building on the outskirts of Kharkiv. EPA -

Debris hangs from a regional government building in Mykolaiv, which was heavily damaged in a Russian attack. AP -

Former students play table tennis in the playground of a destroyed school in Kharkiv. Reuters
Mitch McConnell, the top Republican in the US Senate, led a small delegation to Ukraine at the weekend. He said on Sunday the Senate could approve the aid on Wednesday.
The Biden administration had said additional money for Ukraine must be approved by Thursday to avoid a lapse in US assistance.
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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.
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Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
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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.
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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.
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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
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