• Smoke rises on the outskirts of the city during a Russian missile attack in Kyiv. Reuters
    Smoke rises on the outskirts of the city during a Russian missile attack in Kyiv. Reuters
  • Workers surround the Monument to the Heroes of the Heavenly Hundred with sandbags against damage from shelling in Mykolaiv. EPA
    Workers surround the Monument to the Heroes of the Heavenly Hundred with sandbags against damage from shelling in Mykolaiv. EPA
  • Russian President Vladimir Putin welcomes Azerbaijan President Ilham Aliyev for talks before a meeting between the Russian president and the leaders of Armenia and Azerbaijan in the Black Sea resort city of Sochi, Russia. AFP
    Russian President Vladimir Putin welcomes Azerbaijan President Ilham Aliyev for talks before a meeting between the Russian president and the leaders of Armenia and Azerbaijan in the Black Sea resort city of Sochi, Russia. AFP
  • People take water from a water pump in Kyiv. EPA
    People take water from a water pump in Kyiv. EPA
  • A woman walks past a damaged building in the town of Nova Kakhovka. Reuters
    A woman walks past a damaged building in the town of Nova Kakhovka. Reuters
  • A woman outside her home, which was destroyed during battles at the start of the conflict, in Yahidne, Chernihiv. Getty Images
    A woman outside her home, which was destroyed during battles at the start of the conflict, in Yahidne, Chernihiv. Getty Images
  • People shelter inside a subway station during a Russian missile attack in Kyiv. Reuters
    People shelter inside a subway station during a Russian missile attack in Kyiv. Reuters
  • Firefighters at the site of a drone attack in Kyiv, Ukraine. AP
    Firefighters at the site of a drone attack in Kyiv, Ukraine. AP
  • A woman walks past the site of a Russian missile strike in the southern Ukrainian city of Mykolaiv. Reuters
    A woman walks past the site of a Russian missile strike in the southern Ukrainian city of Mykolaiv. Reuters
  • Rescuer workers at a building destroyed in an attack in Mykolaiv. Reuters
    Rescuer workers at a building destroyed in an attack in Mykolaiv. Reuters
  • Parts of a drone lie on a street in Kyiv. Reuters
    Parts of a drone lie on a street in Kyiv. Reuters
  • A drone flies over the Ukrainian capital during an attack. AFP
    A drone flies over the Ukrainian capital during an attack. AFP
  • Ukrainian servicemen tow a captured Russian armoured vehicle in Rudneve village, Kharkiv. EPA
    Ukrainian servicemen tow a captured Russian armoured vehicle in Rudneve village, Kharkiv. EPA
  • A partially destroyed residential building in Saltivka, in Kharkiv. AP
    A partially destroyed residential building in Saltivka, in Kharkiv. AP
  • Ukrainian servicemen fire a captured Russian howitzer on a front line near Kupyansk city, Kharkiv. EPA
    Ukrainian servicemen fire a captured Russian howitzer on a front line near Kupyansk city, Kharkiv. EPA
  • Ukrainian servicemen near the recently retaken town of Lyman in Donetsk region. AFP
    Ukrainian servicemen near the recently retaken town of Lyman in Donetsk region. AFP
  • An officer from a Ukrainian national police emergency demining team prepares to detonate collected anti-tank mines and explosives near Lyman, in the Donetsk region. AFP
    An officer from a Ukrainian national police emergency demining team prepares to detonate collected anti-tank mines and explosives near Lyman, in the Donetsk region. AFP
  • A boy playing on a destroyed Russian tank on display in Kyiv. AFP
    A boy playing on a destroyed Russian tank on display in Kyiv. AFP
  • A young couple hiding underground during an air alert in Zaporizhzhia. AFP
    A young couple hiding underground during an air alert in Zaporizhzhia. AFP
  • Ukrainian firefighters looking for survivors after a strike in Zaporizhzhia. AFP
    Ukrainian firefighters looking for survivors after a strike in Zaporizhzhia. AFP
  • Workers fix a banner reading 'Donetsk, Luhansk, Zaporizhzhia, Kherson - Russia!' to the State Historical Museum near Red Square in Moscow. AFP
    Workers fix a banner reading 'Donetsk, Luhansk, Zaporizhzhia, Kherson - Russia!' to the State Historical Museum near Red Square in Moscow. AFP
  • Residents try to cross a destroyed bridge in the Kharkiv region of Ukraine. AFP
    Residents try to cross a destroyed bridge in the Kharkiv region of Ukraine. AFP
  • Alyona Kishinskaya helps to clean up a shop as it prepares to reopen in Balakiya, Ukraine, after a six-month Russian occupation. Getty Images
    Alyona Kishinskaya helps to clean up a shop as it prepares to reopen in Balakiya, Ukraine, after a six-month Russian occupation. Getty Images
  • Alla, 12, has a swinging time in Balakiya, Ukraine, as life goes on despite the war. Getty Images
    Alla, 12, has a swinging time in Balakiya, Ukraine, as life goes on despite the war. Getty Images
  • Ukrainian flags in the town square in Balakiya. Getty Images
    Ukrainian flags in the town square in Balakiya. Getty Images
  • A destroyed Russian command centre in Izium, Ukraine. Getty Images
    A destroyed Russian command centre in Izium, Ukraine. Getty Images
  • In what may be a final farewell, young Russian recruits - escorted by their wives - walk to a train station in Volgograd before being sent to war in Ukraine. AP
    In what may be a final farewell, young Russian recruits - escorted by their wives - walk to a train station in Volgograd before being sent to war in Ukraine. AP
  • Russian recruits board the train to Ukraine in Volgograd. AP
    Russian recruits board the train to Ukraine in Volgograd. AP
  • Ukrainian soliders drive a tank at the recently retaken eastern side of the Oskil River in Kharkiv region, Ukraine. AFP
    Ukrainian soliders drive a tank at the recently retaken eastern side of the Oskil River in Kharkiv region, Ukraine. AFP
  • Volunteers pass boxes of food aid on a destroyed bridge over the Oskil River. AFP
    Volunteers pass boxes of food aid on a destroyed bridge over the Oskil River. AFP
  • Ukrainian soliders rest on an armoured personnel carrier. AFP
    Ukrainian soliders rest on an armoured personnel carrier. AFP
  • A sign warns of landmines in Izyum, eastern Ukraine. AFP
    A sign warns of landmines in Izyum, eastern Ukraine. AFP
  • This crater was left after a missile strike in the Donetsk region of Ukraine. AFP
    This crater was left after a missile strike in the Donetsk region of Ukraine. AFP

World

US

Robert Kennedy's grandson Conor says he fought in Ukraine during Russian war

'I was also willing to die there,' he says of his involvement in the conflict

The National

October 21, 2022

  • English
  • Arabic

Conor Kennedy, the grandson of Robert F Kennedy, shared on social media that he spent time in Ukraine fighting against Russia alongside other international volunteers in the country's north-east.

“Like many people, I was deeply moved by what I saw happening in Ukraine over the past year. I wanted to help. When I heard about Ukraine’s International Legion, I knew I was going, and I went to the embassy to enlist the next day,” he wrote in an Instagram post last week.

He added that he has already returned home.

His grandfather, known as Bobby Kennedy, was the brother of former president John F Kennedy and served as US attorney general and as a New York senator before he was assassinated in Los Angeles 1968.

Mr Kennedy, who dated Taylor Swift in 2012, said he went to Ukraine without any military training and was willing to die in the conflict.

“Going in, I had no prior military experience and wasn’t a great shot, but I could carry heavy things and learnt fast. I was also willing to die there,” he wrote. “So they soon agreed to send me to the north-eastern front.”

Russia launched its invasion of Ukraine on February 24. Despite initial losses, Ukrainian troops have taken back a sizeable piece of their national territory, while Moscow is increasingly upping its bombardment of the country.

He did not share how long he was on the ground in the country, but that he left for undisclosed reasons.

“I know I’m lucky I made it back, but I would also take all the risks we took over again.”

Mr Kennedy ended his post with a call to arms for people to fight in Ukraine or to send medical supplies.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

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

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Updated: October 21, 2022, 7:53 PM
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