• Ukrainian medic Yuliia Paievska appears before US Congress on the Helsinki Commission on Thursday, on Capitol Hill in Washington. AP
    Ukrainian medic Yuliia Paievska appears before US Congress on the Helsinki Commission on Thursday, on Capitol Hill in Washington. AP
  • Senator Ben Cardin shakes hands with Ms Paievska, a Ukrainian veteran and volunteer paramedic. Getty / AFP
    Senator Ben Cardin shakes hands with Ms Paievska, a Ukrainian veteran and volunteer paramedic. Getty / AFP
  • Dr Hanna Hopko, a former member of the Ukrainian Parliament, and Ms Paievska testify on Capitol Hill in Washington. Getty / AFP
    Dr Hanna Hopko, a former member of the Ukrainian Parliament, and Ms Paievska testify on Capitol Hill in Washington. Getty / AFP
  • The witnesses discussed Russian war crimes and atrocities committed in Ukraine since the start of the war. Getty / AFP
    The witnesses discussed Russian war crimes and atrocities committed in Ukraine since the start of the war. Getty / AFP
  • Ms Paievska used a body camera to record her work in Mariupol while the port city was under Russian siege, and was later captured by Russian troops. Yuliia Paievska / AP
    Ms Paievska used a body camera to record her work in Mariupol while the port city was under Russian siege, and was later captured by Russian troops. Yuliia Paievska / AP
  • Ukrainian President Volodymyr Zelenskyy announced on June 17 that Russia had freed Ms Paievska. Invictus Games Team Ukraine / AP
    Ukrainian President Volodymyr Zelenskyy announced on June 17 that Russia had freed Ms Paievska. Invictus Games Team Ukraine / AP
  • Bodycam footage shows Ms Paievska's team's frantic efforts to bring people back from the brink of death. Yuliia Paievska / AP
    Bodycam footage shows Ms Paievska's team's frantic efforts to bring people back from the brink of death. Yuliia Paievska / AP
  • Ms Paievska assists as a serviceman is brought in on a stretcher. Yuliia Paievska / AP
    Ms Paievska assists as a serviceman is brought in on a stretcher. Yuliia Paievska / AP
  • Two wounded Russian soldiers arrive at a hospital to be treated on March 10, in Mariupol, Ukraine, two weeks after Russia invaded. Yuliia Paievska / AP
    Two wounded Russian soldiers arrive at a hospital to be treated on March 10, in Mariupol, Ukraine, two weeks after Russia invaded. Yuliia Paievska / AP
  • Ms Paievska was a member of the Ukraine Invictus Games team for military veterans, where she was set to compete in archery and swimming. Invictus Games Team Ukraine / AP
    Ms Paievska was a member of the Ukraine Invictus Games team for military veterans, where she was set to compete in archery and swimming. Invictus Games Team Ukraine / AP

'Torment of hell': Ukrainian medic describes Russian torture to US Congress


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A volunteer Ukrainian medic detained in the besieged port city of Mariupol told the US Congress on Thursday of comforting fellow detainees as many died during her three months of captivity, cradling and consoling them as best she could, as prisoners succumbed to Russian torture and untreated wounds.

Yuliia Paievska, who was captured by pro-Russian forces in Mariupol in March and held at shifting locations in Russian-allied territory in Ukraine’s Donetsk region, spoke to members of Congress with the Commission on Security and Co-operation in Europe, better known as the Helsinki Commission, a US government agency created in part to promote international compliance with human rights.

Her accounts on Thursday were the most she has detailed publicly about her treatment in captivity in what Ukrainians and international rights groups say are widespread detentions of both civilians and soldiers by Russian forces.

Ms Paievska and her care of Mariupol’s wounded received global attention after her bodycam footage was provided to The Associated Press.

“Do you know why we do this to you?” a Russian asked Ms Paievska as he tortured her, she told the commission.

“Because you can," she had answered.

Searing descriptions of the suffering of detainees poured out during her testimony. A 7-year-old boy died in her lap because she had none of the medical gear she needed to treat him, she said.

  • Ukrainian firefighters at a thermal power plant damaged by a Russian missile strike, in Kharkiv. Reuters
    Ukrainian firefighters at a thermal power plant damaged by a Russian missile strike, in Kharkiv. Reuters
  • Rescuers in Kharkiv extinguish a fire after a rocket strike. EPA
    Rescuers in Kharkiv extinguish a fire after a rocket strike. EPA
  • Ukrainian soldiers and local officials are greeted by residents with hugs and handshakes in the village of Kozacha. Reuters
    Ukrainian soldiers and local officials are greeted by residents with hugs and handshakes in the village of Kozacha. Reuters
  • The charred remains of a Russian tank in territory retaken by Ukraine in the Kharkiv region. AP
    The charred remains of a Russian tank in territory retaken by Ukraine in the Kharkiv region. AP
  • Half-submerged Russian tanks amid the Ukrainian counter-offensive in Kharkiv. AFP
    Half-submerged Russian tanks amid the Ukrainian counter-offensive in Kharkiv. AFP
  • A Russian poster is pulled from a billboard to reveal a poem by Ukrainian Taras Shevchenko in Balakliia, Kharkiv. Reuters
    A Russian poster is pulled from a billboard to reveal a poem by Ukrainian Taras Shevchenko in Balakliia, Kharkiv. Reuters
  • Ukrainian troops in the recently retaken settlement of Vasylenkove. Reuters
    Ukrainian troops in the recently retaken settlement of Vasylenkove. Reuters
  • Charred armoured cars litter the road in Balakliia. AFP
    Charred armoured cars litter the road in Balakliia. AFP
  • A burnt-out tank in Kharkiv region. AFP
    A burnt-out tank in Kharkiv region. AFP
  • Ukrainian flags are placed on statues in a square in Balakliia. AFP
    Ukrainian flags are placed on statues in a square in Balakliia. AFP
  • Shell holes pepper the Misto entertainment complex in Kharkiv. EPA
    Shell holes pepper the Misto entertainment complex in Kharkiv. EPA
  • Fixing windows in the damaged Misto complex. EPA
    Fixing windows in the damaged Misto complex. EPA

Torture sessions usually began with their captors forcing the Ukrainian prisoners to remove their clothes before the Russians set to torturing them she said.

The result was some “prisoners in cells screaming for weeks, and then dying from the torture without any medical help”, she said.

Ms Paievska watches as siblings are brought to hospital after their parents were killed in Russian shelling in Mariupol, Ukraine. The boy later died. Photo: Yuliia Paievska / AP
Ms Paievska watches as siblings are brought to hospital after their parents were killed in Russian shelling in Mariupol, Ukraine. The boy later died. Photo: Yuliia Paievska / AP

“Then in this torment of hell, the only things they feel before death is abuse and additional beating.”

She continued, recounting the toll among the imprisoned Ukrainians.

“My friend whose eyes I closed before his body cooled down. Another friend. And another. Another.”

Ms Paievska said she was taken into custody after being stopped in a routine document check. She was one of thousands of Ukrainians believed to have been taken prisoner by Russian forces.

Mariupol’s mayor said that 10,000 people from his city alone disappeared during what was the months-long Russian siege of that city.

The Geneva Conventions single out medics, both military and civilian, for protection “in all circumstance”. Benjamin L Cardin, a Maryland Democratic senator and co-chairman of the Helsinki Commission, underscored that the conditions she described for civilian and military detainees violated international law.

Joe Wilson, a Republican representative from South Carolina, called Russian President Vladimir Putin a war criminal.

“It is critical that the world hear the stories of those who endured the worst under captivity,” Mr Wilson said. “Evidence is essential to prosecution of war crimes.”

  • Ukrainians who recently arrived to Mexico fleeing the Russian invasion of their homeland wait for their turn to try to get into the US near the San Ysidro Port of Entry of the US-Mexico border, in Tijuana, Mexico. Reuters
    Ukrainians who recently arrived to Mexico fleeing the Russian invasion of their homeland wait for their turn to try to get into the US near the San Ysidro Port of Entry of the US-Mexico border, in Tijuana, Mexico. Reuters
  • Ukrainians fleeing war arrive to Mexico to cross into the US. Reuters
    Ukrainians fleeing war arrive to Mexico to cross into the US. Reuters
  • Ukrainians fleeing war arrive to Mexico to cross into the US. Reuters
    Ukrainians fleeing war arrive to Mexico to cross into the US. Reuters
  • A Ukrainian man holds a baby at US-Mexican border as he waits to cross into the US. Reuters
    A Ukrainian man holds a baby at US-Mexican border as he waits to cross into the US. Reuters
  • Over 600 Ukrainians have assembled at Mexico's border with the US. Reuters
    Over 600 Ukrainians have assembled at Mexico's border with the US. Reuters
  • Ukrainians fleeing the Russian invasion of their homeland wait for a US Customs and Border Protection agent before passing through a checkpoint to enter the US after authorities granted permission to remain in the country until 2023, at the San Ysidro Port of Entry of the US-Mexico border in Tijuana, Mexico. Reuters
    Ukrainians fleeing the Russian invasion of their homeland wait for a US Customs and Border Protection agent before passing through a checkpoint to enter the US after authorities granted permission to remain in the country until 2023, at the San Ysidro Port of Entry of the US-Mexico border in Tijuana, Mexico. Reuters
  • Ukrainians fleeing the Russian invasion of their homeland at the US-Mexico border. Reuters
    Ukrainians fleeing the Russian invasion of their homeland at the US-Mexico border. Reuters
  • Ukrainians fleeing the Russian invasion were granted permission by the Biden administration to remain in the country until 2023. Reuters
    Ukrainians fleeing the Russian invasion were granted permission by the Biden administration to remain in the country until 2023. Reuters
  • The number of Ukrainians and Russians encountered at the Us-Mexico border has already surpassed the previous two years, with the most significant uptick happening in the last six months, as Russia's threats against Ukraine increased. Bloomberg
    The number of Ukrainians and Russians encountered at the Us-Mexico border has already surpassed the previous two years, with the most significant uptick happening in the last six months, as Russia's threats against Ukraine increased. Bloomberg
  • Ukrainian refugees Sasha Alexandra and Olena fled their city of Dnipro, Ukraine earlier this month and travelled to Germany before flying to Mexico. Getty Images / AFP
    Ukrainian refugees Sasha Alexandra and Olena fled their city of Dnipro, Ukraine earlier this month and travelled to Germany before flying to Mexico. Getty Images / AFP
  • Russian asylum seekers Nastya, Artem and their son Samuil sit outside the San Ysidro Port of Entry after not being allowed to cross into the US to seek asylum on March 21, 2022 in Tijuana, Mexico. The family left Russia after the Russian invasion of Ukraine began due to religious persecution. Getty Images / AFP
    Russian asylum seekers Nastya, Artem and their son Samuil sit outside the San Ysidro Port of Entry after not being allowed to cross into the US to seek asylum on March 21, 2022 in Tijuana, Mexico. The family left Russia after the Russian invasion of Ukraine began due to religious persecution. Getty Images / AFP
  • A Russian and a Ukrainian embrace each other as Russians wait for humanitarian visas, amid the ongoing Russia's invasion of Ukraine, at the San Ysidro Port of Entry of the US -Mexico border in Tijuana, Mexico. Reuters
    A Russian and a Ukrainian embrace each other as Russians wait for humanitarian visas, amid the ongoing Russia's invasion of Ukraine, at the San Ysidro Port of Entry of the US -Mexico border in Tijuana, Mexico. Reuters
  • A Russian and a Ukrainian embracing at the San Ysidro Port of Entry of the US-Mexico border in Tijuana, Mexico. Reuters
    A Russian and a Ukrainian embracing at the San Ysidro Port of Entry of the US-Mexico border in Tijuana, Mexico. Reuters
  • Russian and Ukrainian families are staying in a makeshift camp next to the San Ysidro Garita, in Tijuana, Baja California state, Mexico. EPA
    Russian and Ukrainian families are staying in a makeshift camp next to the San Ysidro Garita, in Tijuana, Baja California state, Mexico. EPA
  • Ukrainians and Russians have been waiting side-by-side to enter the US from the Mexico border. AP
    Ukrainians and Russians have been waiting side-by-side to enter the US from the Mexico border. AP
  • About three dozen would-be asylum seekers from Russia found themselves blocked from entering the US while a group of Ukrainians flashed passports and were escorted across the border. AP
    About three dozen would-be asylum seekers from Russia found themselves blocked from entering the US while a group of Ukrainians flashed passports and were escorted across the border. AP
  • Ukrainians fleeing the Russian invasion of their homeland pass through a checkpoint to enter the US after authorities granted permission to remain in the country until 2023. Reuters
    Ukrainians fleeing the Russian invasion of their homeland pass through a checkpoint to enter the US after authorities granted permission to remain in the country until 2023. Reuters

Before she was captured, Ms Paievska had recorded more than 256 gigabytes of harrowing bodycam footage showing her team’s efforts to save the wounded in the cut-off city. She got the footage to AP journalists, the last international team in Mariupol, on a tiny data card.

The journalists fled the city on March 15 with the card embedded inside a tampon, carrying it through 15 Russian checkpoints. The next day, Ms Paievska was taken by pro-Russia forces.

Members of Congress played the AP video of her footage on Thursday.

She said the AP report that showed her caring for Russian and Ukrainian soldiers alike, along with civilians of Mariupol, was critical to her release in a prisoner exchange.

Ms Paievska previously had declined to speak in detail to journalists about conditions in detention, only describing it, broadly, as hell. She swallowed heavily at times on Thursday while testifying.

Ukraine’s government says it has documented about 34,000 Russian war crimes since the conflict began in February. The International Criminal Court and 14 European Union member nations have also launched investigations.

A poster for Ms Paievska after she was captured by Russian forces. PA
A poster for Ms Paievska after she was captured by Russian forces. PA

The UN Human Rights Monitoring Mission in Ukraine says it has documented that prisoners of war in Russian custody have suffered torture and ill-treatment, as well as insufficient food, water, health care and sanitation.

Russia has not responded to the allegations. Both the UN and the International Red Cross say they have been denied access to prisoners.

Ms Paievska, who said she suffered headaches during her detention as the result of a concussion from an earlier explosion, told Congress she had asked her captors to let her call her husband, to let him know what had happened to her.

“They said, ‘You have seen too many American movies. There will be no phone call,’” she recounted.

Her tormentors during her detention would sometimes urge her to kill herself, she said.

“I said, ‘No. I will see what happens tomorrow.'”

  • An elderly couple stands near a damaged school in the city of Kramatorsk in eastern Ukraine. EPA
    An elderly couple stands near a damaged school in the city of Kramatorsk in eastern Ukraine. EPA
  • At least one person was killed after shelling hit the school, the Ukrainian State Emergency Service said. EPA
    At least one person was killed after shelling hit the school, the Ukrainian State Emergency Service said. EPA
  • A woman walks past a destroyed market near a railway station in Donetsk. Reuters
    A woman walks past a destroyed market near a railway station in Donetsk. Reuters
  • Municipal workers clean a street in Donetsk. Reuters
    Municipal workers clean a street in Donetsk. Reuters
  • A man passes destroyed buildings in the Ukrainian town of Siversk. AFP
    A man passes destroyed buildings in the Ukrainian town of Siversk. AFP
  • A destroyed school in Siversk. AFP
    A destroyed school in Siversk. AFP
  • A Ukrainian serviceman passes by destroyed buildings in Siversk. AFP
    A Ukrainian serviceman passes by destroyed buildings in Siversk. AFP
  • A woman's home is repaired by volunteers after being destroyed by shelling in the village of Zalissya. AFP
    A woman's home is repaired by volunteers after being destroyed by shelling in the village of Zalissya. AFP
  • People fill up water canisters in Mykolaiv, amid the Russian invasion of Ukraine. AFP
    People fill up water canisters in Mykolaiv, amid the Russian invasion of Ukraine. AFP
  • Grain fields burn on the outskirts of Kurakhove, Donetsk Oblast, eastern Ukraine. AP Photo
    Grain fields burn on the outskirts of Kurakhove, Donetsk Oblast, eastern Ukraine. AP Photo
  • The mother of Ukrainian serviceman Abdulkarim Gulamov, who was killed in a fight against Russian troops in Kherson, attends his funeral in Kyiv. Reuters
    The mother of Ukrainian serviceman Abdulkarim Gulamov, who was killed in a fight against Russian troops in Kherson, attends his funeral in Kyiv. Reuters
  • People carry pictures of Mr Gulamov at the funeral. Reuters
    People carry pictures of Mr Gulamov at the funeral. Reuters
  • Ukrainian service members fire a shell from a M777 Howitzer in Kharkiv. Reuters
    Ukrainian service members fire a shell from a M777 Howitzer in Kharkiv. Reuters
  • A man walks in front of a damaged school after a missile strike hit the city of Kramatorsk. EPA
    A man walks in front of a damaged school after a missile strike hit the city of Kramatorsk. EPA
  • A cyclist rides past burnt cars after a Russian rocket strike in Kharkiv. AFP
    A cyclist rides past burnt cars after a Russian rocket strike in Kharkiv. AFP
  • Rescuers and servicemen work at a school building damaged by a Russian military strike in Kramatorsk. Reuters
    Rescuers and servicemen work at a school building damaged by a Russian military strike in Kramatorsk. Reuters
  • Sasha, 12, a refugee from Ukraine at the humanitarian aid centre set up at the Global Expo exhibition hall in Warsaw, Poland. AFP
    Sasha, 12, a refugee from Ukraine at the humanitarian aid centre set up at the Global Expo exhibition hall in Warsaw, Poland. AFP
  • Maksym and Andrii, 11-year-old boys, play with plastic guns at a self-made checkpoint along a motorway in the Kharkiv region of Ukraine. AP
    Maksym and Andrii, 11-year-old boys, play with plastic guns at a self-made checkpoint along a motorway in the Kharkiv region of Ukraine. AP
  • A Ukrainian soldier nicknamed 'Oakland' guards his position at the front line in the Kharkiv region. AP
    A Ukrainian soldier nicknamed 'Oakland' guards his position at the front line in the Kharkiv region. AP
  • Ukrainians look at destroyed Russian military equipment at an outdoor exhibition near the Church of the Three Saints in Kyiv. AFP
    Ukrainians look at destroyed Russian military equipment at an outdoor exhibition near the Church of the Three Saints in Kyiv. AFP
  • A member of the self-proclaimed Donetsk People's Republic (DPR) militia sits in a makeshift bunker near Avdiivka, in the Donbas region of Ukraine. EPA
    A member of the self-proclaimed Donetsk People's Republic (DPR) militia sits in a makeshift bunker near Avdiivka, in the Donbas region of Ukraine. EPA
  • A DPR militia member monitors a section of the road near Avdiivka. EPA
    A DPR militia member monitors a section of the road near Avdiivka. EPA
  • Ukrainians pass a heavily damaged shopping mall in the city of Kherson. AFP
    Ukrainians pass a heavily damaged shopping mall in the city of Kherson. AFP
  • The rubble of a house in Moshchun village, about 20 kilometres outside Kyiv. EPA
    The rubble of a house in Moshchun village, about 20 kilometres outside Kyiv. EPA
  • A resident helps a firefighter put out a fire after an air strike in the town of Bakhmut, in the breakaway enclave of Donetsk. AFP
    A resident helps a firefighter put out a fire after an air strike in the town of Bakhmut, in the breakaway enclave of Donetsk. AFP
  • A woman surveys the devastation caused by an air strike in Bakhmut. AFP
    A woman surveys the devastation caused by an air strike in Bakhmut. AFP
  • Part of a projectile fire by a rocket launcher lies embedded in a wheat field in Ukraine's Kharkiv region. AFP
    Part of a projectile fire by a rocket launcher lies embedded in a wheat field in Ukraine's Kharkiv region. AFP
  • Members of the public look at a Ukrainian tank destroyed in a Russian attack, in Hostomel, north-west of Kyiv. EPA
    Members of the public look at a Ukrainian tank destroyed in a Russian attack, in Hostomel, north-west of Kyiv. EPA
  • Burnt out cars destroyed in Russian attacks are piled up in Hostomel. EPA
    Burnt out cars destroyed in Russian attacks are piled up in Hostomel. EPA
  • Jill Biden, US first lady, left, and US President Joe Biden welcome the first lady of Ukraine, Olena Zelenska, to the White House. EPA
    Jill Biden, US first lady, left, and US President Joe Biden welcome the first lady of Ukraine, Olena Zelenska, to the White House. EPA
  • Miami District Two commissioner Ken Russell, left, and Miami police chief Manuel Morales with weapons collected in the Guns 4 Ukraine initiative, at Miami City Hall in Florida. Guns bought back by Miami will be delivered to sister city Irpin, near Kyiv. EPA
    Miami District Two commissioner Ken Russell, left, and Miami police chief Manuel Morales with weapons collected in the Guns 4 Ukraine initiative, at Miami City Hall in Florida. Guns bought back by Miami will be delivered to sister city Irpin, near Kyiv. EPA
  • A Ukrainian serviceman stands next to a Grad BM-21 multiple rocket launcher at the front line in Donbas, eastern Ukraine. AFP
    A Ukrainian serviceman stands next to a Grad BM-21 multiple rocket launcher at the front line in Donbas, eastern Ukraine. AFP
  • A woman walks her dog in front of a block of flats hit by shelling in Kramatorsk, Donetsk region, eastern Ukraine. EPA
    A woman walks her dog in front of a block of flats hit by shelling in Kramatorsk, Donetsk region, eastern Ukraine. EPA
  • A Kramatorsk resident peers out of a window lined with tape to reduce the impact of shattering glass. EPA
    A Kramatorsk resident peers out of a window lined with tape to reduce the impact of shattering glass. EPA
  • The damaged windows of an apartment, after shells hit a residential area in Kramatorsk. EPA
    The damaged windows of an apartment, after shells hit a residential area in Kramatorsk. EPA
  • Rescuers working on a residential building partially destroyed by missile strike in Bashtanka, Mykolaiv as the Russian war in Ukraine continues. AFP
    Rescuers working on a residential building partially destroyed by missile strike in Bashtanka, Mykolaiv as the Russian war in Ukraine continues. AFP
  • An Ukrainian infantry fighting vehicle lies by the roadside, having been destroyed by Russian forces in Ukraine. AFP
    An Ukrainian infantry fighting vehicle lies by the roadside, having been destroyed by Russian forces in Ukraine. AFP
Biography

Favourite book: Zen and the Art of Motorcycle Maintenance

Holiday choice: Anything Disney-related

Proudest achievement: Receiving a presidential award for foreign services.

Family: Wife and three children.

Like motto: You always get what you ask for, the universe listens.

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

ASIAN%20RUGBY%20CHAMPIONSHIP%202024
%3Cp%3E%3Cstrong%3EResults%3C%2Fstrong%3E%3Cbr%3EHong%20Kong%2052-5%20UAE%3Cbr%3ESouth%20Korea%2055-5%20Malaysia%3Cbr%3EMalaysia%206-70%20Hong%20Kong%3Cbr%3EUAE%2036-32%20South%20Korea%3Cbr%3E%3Cbr%3E%3Cstrong%3EFixtures%3C%2Fstrong%3E%3Cbr%3EFriday%2C%20June%2021%2C%207.30pm%20kick-off%3A%20UAE%20v%20Malaysia%3Cbr%3EAt%20The%20Sevens%2C%20Dubai%20(admission%20is%20free).%3Cbr%3ESaturday%3A%20Hong%20Kong%20v%20South%20Korea%3Cbr%3E%3C%2Fp%3E%0A
Key features of new policy

Pupils to learn coding and other vocational skills from Grade 6

Exams to test critical thinking and application of knowledge

A new National Assessment Centre, PARAKH (Performance, Assessment, Review and Analysis for Holistic Development) will form the standard for schools

Schools to implement online system to encouraging transparency and accountability

Company profile

Name: Thndr

Started: October 2020

Founders: Ahmad Hammouda and Seif Amr

Based: Cairo, Egypt

Sector: FinTech

Initial investment: pre-seed of $800,000

Funding stage: series A; $20 million

Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC,  Rabacap and MSA Capital

Shubh Mangal Saavdhan
Directed by: RS Prasanna
Starring: Ayushmann Khurrana, Bhumi Pednekar

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

What is dialysis?

Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.

It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.

There are two kinds of dialysis — haemodialysis and peritoneal.

In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.

In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.

It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.

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SPECS
%3Cp%3EEngine%3A%20Supercharged%203.5-litre%20V6%0D%3Cbr%3EPower%3A%20400hp%0D%3Cbr%3ETorque%3A%20430Nm%0D%3Cbr%3EOn%20sale%3A%20Now%0D%3Cbr%3EPrice%3A%20From%20Dh450%2C000%0D%3Cbr%3E%3C%2Fp%3E%0A
Citadel: Honey Bunny first episode

Directors: Raj & DK

Stars: Varun Dhawan, Samantha Ruth Prabhu, Kashvi Majmundar, Kay Kay Menon

Rating: 4/5

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Updated: September 15, 2022, 11:14 PM