• The coffin of Valeriy Krasnyan is brought out of St. Michael's Golden-Domed Monastery in Kyiv. Getty Images
    The coffin of Valeriy Krasnyan is brought out of St. Michael's Golden-Domed Monastery in Kyiv. Getty Images
  • Repairmen work near a residential building damaged following a missile attack in Vyshgorod, outside of Kyiv. AFP
    Repairmen work near a residential building damaged following a missile attack in Vyshgorod, outside of Kyiv. AFP
  • An elderly man walks in front of a residential building damaged following a missile attack in Vyshgorod. AFP
    An elderly man walks in front of a residential building damaged following a missile attack in Vyshgorod. AFP
  • A boy kisses a dog while he charges his phone at the heating tent dubbed a Point of Invincibly in Bucha, Ukraine. AP
    A boy kisses a dog while he charges his phone at the heating tent dubbed a Point of Invincibly in Bucha, Ukraine. AP
  • A couple uses a laptop in the heating tent. AP
    A couple uses a laptop in the heating tent. AP
  • Workers dig out a tire from the rubble of a destroyed storage building at a grain processing center so they can use it for repairs in Siversk, Donetsk region. Reuters
    Workers dig out a tire from the rubble of a destroyed storage building at a grain processing center so they can use it for repairs in Siversk, Donetsk region. Reuters
  • The Chernihiv region found itself on the frontline of Russia's invasion in February, when Moscow's forces were attempting to quickly seize Kyiv. Getty
    The Chernihiv region found itself on the frontline of Russia's invasion in February, when Moscow's forces were attempting to quickly seize Kyiv. Getty
  • Russia ultimately retreated from northern Ukraine to focus its attack on the east and south. Getty
    Russia ultimately retreated from northern Ukraine to focus its attack on the east and south. Getty
  • The city of Chernihiv on November 28, 2022 in Chernihiv, Ukraine. Getty
    The city of Chernihiv on November 28, 2022 in Chernihiv, Ukraine. Getty
  • A worker fits in new windows of a building in Chernihiv. Getty
    A worker fits in new windows of a building in Chernihiv. Getty
  • People receive food from AFAT - Disaster and Emergency Management Presidency in Chernihiv. Getty
    People receive food from AFAT - Disaster and Emergency Management Presidency in Chernihiv. Getty
  • The people Chernihiv queue up for hot food. Getty
    The people Chernihiv queue up for hot food. Getty
  • Oleksandr Antonenko stands on a balcony of his apartment damaged by a recent Russian military strike in Kherson. Reuters
    Oleksandr Antonenko stands on a balcony of his apartment damaged by a recent Russian military strike in Kherson. Reuters
  • Mr Antonenko and his mother Liudmyla inside their apartment recently damaged by a Russian military strike in Kherson. Reuters
    Mr Antonenko and his mother Liudmyla inside their apartment recently damaged by a Russian military strike in Kherson. Reuters
  • A woman walks in an underpass in Kyiv, on November 26, 2022. AFP
    A woman walks in an underpass in Kyiv, on November 26, 2022. AFP
  • Friends hug after the arrival of a train in the southern city of Kherson. Getty
    Friends hug after the arrival of a train in the southern city of Kherson. Getty
  • Residents sort through donated clothing at an aid centre in Kherson. Getty
    Residents sort through donated clothing at an aid centre in Kherson. Getty
  • A Ukrainian soldier stands with a machinegun near Liman in the Donetsk region. AP
    A Ukrainian soldier stands with a machinegun near Liman in the Donetsk region. AP
  • Children attend a physical education class at Spilno School in Kyiv. Getty
    Children attend a physical education class at Spilno School in Kyiv. Getty
  • A woman embraces her friend, a soldier in the Ukrainian army, in Kherson. AFP
    A woman embraces her friend, a soldier in the Ukrainian army, in Kherson. AFP
  • Residents inspect a crater left by a Russian military strike in the village of Komyshuvakha in the Zaporizhzhia region. Reuters
    Residents inspect a crater left by a Russian military strike in the village of Komyshuvakha in the Zaporizhzhia region. Reuters
  • Resident Tetiana Reznychenko walks past a work by world-renowned graffiti artist Banksy, on the wall of a destroyed building in the Ukrainian village of Horenka. Reuters
    Resident Tetiana Reznychenko walks past a work by world-renowned graffiti artist Banksy, on the wall of a destroyed building in the Ukrainian village of Horenka. Reuters
  • Ukrainian soldiers fire artillery at Russian positions near Bakhmut in the Donetsk region. AP
    Ukrainian soldiers fire artillery at Russian positions near Bakhmut in the Donetsk region. AP
  • A fisherman sails his boat on the Dnipro as black smoke rises from an oil reserve in Kherson. AFP
    A fisherman sails his boat on the Dnipro as black smoke rises from an oil reserve in Kherson. AFP

US and Russia have used 'deconfliction' line once so far during Ukraine war


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A communications line created between the militaries of the US and Russia at the start of Moscow's war against Ukraine has been used only once so far, an American official told Reuters.

The official, who spoke on condition of anonymity, said that the US initiated a call through the “deconfliction” line to communicate its concerns about Russian military operations near critical infrastructure in Ukraine.

Few details are known about the specific incident that led to the call on the line, which connects the US military's European Command and Russia's National Defence Management Centre.

The official declined to elaborate but said it was not used when an errant missile landed in Nato-member Poland on November 15, killing two people. The blast was probably caused by a Ukrainian air defence missile but Nato has blamed Russia for the incident due to its invasion of Ukraine in late February.

Although the US official declined to specify which Russia's activity had raised the US alarm, there have been publicly acknowledged incidents involving Russian fighting around critical Ukrainian infrastructure.

These include Russian operations around Ukraine's Zaporizhzhia nuclear power plant, Europe's biggest, which is under Moscow's control.

Ukraine has also voiced concerns Russia might blow up the Nova Kakhovka dam, which holds back an enormous reservoir in southern Ukraine.

Bursting the dam would send a wall of water flooding settlements below, including towards the strategic regional capital Kherson, which Ukrainian forces recaptured on November 11.

US-Russia communications have been in the spotlight since the start of Russia's invasion of its neighbour, given the grave risk that a miscalculation by either side could cause a direct conflict between the nuclear-armed nations.

  • Firefighters in action after a drone fired on buildings in Kyiv, Ukraine. AP
    Firefighters in action after a drone fired on buildings in Kyiv, Ukraine. AP
  • A drone approaches for an attack in the Ukraine capital. AFP
    A drone approaches for an attack in the Ukraine capital. AFP
  • A police officer fires at a drone flying overhead. AFP
    A police officer fires at a drone flying overhead. AFP
  • Smoke rises from a building after a drone attack. AFP
    Smoke rises from a building after a drone attack. AFP
  • A Ukrainian serviceman takes cover as an air-raid siren sounds. Reuters
    A Ukrainian serviceman takes cover as an air-raid siren sounds. Reuters
  • Debris near the site of a drone attack. AFP
    Debris near the site of a drone attack. AFP
  • Police stand guard as smoke rises from buildings. Reuters
    Police stand guard as smoke rises from buildings. Reuters
  • A drone in the sky seconds before it fired on buildings. AP
    A drone in the sky seconds before it fired on buildings. AP
  • Plumes of smoke rise after a Russian drone strike. Reuters
    Plumes of smoke rise after a Russian drone strike. Reuters

The deconfliction line is only one of several ways the US and Russian militaries have to communicate.

Other military channels include rare high-level talks between US Defence Secretary Lloyd Austin and Russian Defence Minister Sergey Shoigu.

The top US and Russian generals, Gen Mark Milley and Gen Valery Gerasimov, have also spoken on two occasions since the war started.

White House National Security Adviser Jake Sullivan and CIA Director Bill Burns have also had contact with Russian officials.

  • Smoke rises in the village of Przewodow, near Poland's border with Ukraine, where two people were killed by an explosion apparently caused by a missile. Reuters
    Smoke rises in the village of Przewodow, near Poland's border with Ukraine, where two people were killed by an explosion apparently caused by a missile. Reuters
  • Damage caused by the explosion in Przewodow. Reuters
    Damage caused by the explosion in Przewodow. Reuters
  • Damage caused by the explosion in Przewodow. Reuters
    Damage caused by the explosion in Przewodow. Reuters
  • Police vehicles at a checkpoint after a security cordon was set up around the village. Getty
    Police vehicles at a checkpoint after a security cordon was set up around the village. Getty
  • The police blockade around Przewodow. Reuters
    The police blockade around Przewodow. Reuters
  • Polish President Andrzej Duda said Polish defence chiefs had met in Warsaw. EPA
    Polish President Andrzej Duda said Polish defence chiefs had met in Warsaw. EPA
  • Polish government spokesman Piotr Mueller and security chief Jacek Siewiera at the meeting in Warsaw. EPA
    Polish government spokesman Piotr Mueller and security chief Jacek Siewiera at the meeting in Warsaw. EPA
  • US President Joe Biden talks on the phone with Polish President Andrzej Duda as White House national security adviser Jake Sullivan, center, and Secretary of State Antony Blinken listen, in Bali, Indonesia. AP
    US President Joe Biden talks on the phone with Polish President Andrzej Duda as White House national security adviser Jake Sullivan, center, and Secretary of State Antony Blinken listen, in Bali, Indonesia. AP
  • Nato and G7 leaders at the G20 leaders' summit in Bali, Indonesia, hold a meeting to discuss the explosions. AFP
    Nato and G7 leaders at the G20 leaders' summit in Bali, Indonesia, hold a meeting to discuss the explosions. AFP

Still, US-Russia relations are at their lowest point since the Cold War and the State Department said on Monday that Moscow had postponed talks in Cairo aimed at resuming nuclear weapons inspections.

The Russian foreign ministry confirmed the talks were postponed. Neither side provided a reason.

Asked for comment on the deconfliction line, the Pentagon said only that it retained several channels to “discuss critical security issues with the Russians during a contingency or emergency for the purposes of preventing miscalculation, military incidents and escalation”.

“We are encouraged by recent senior DoD calls with Russian counterparts and believe continued dialogue is critical,” a Department of Defence representative said.

Neither Russia's embassy in Washington nor its defence ministry in Moscow responded to requests for comment.

The deconfliction line is tested twice daily with calls conducted in Russian, the US official told Reuters. A Russian speaker from the US European Command initiates those calls out of Wiesbaden, Germany, the official said.

Wiesbaden is also the location of the Pentagon's new Security Assistance Group-Ukraine, or Sag-U, which remotely supports Kyiv's defence against Russian troops.

US officials, speaking on condition of anonymity, have previously said that early in the conflict, planners believed the deconfliction line could be useful if there was a need to evacuate Americans from Russian-occupied territory in Ukraine.

When the war began, the US thought Russia might be able to quickly capture Ukrainian territory, trapping American citizens before they had a chance to leave.

Ukraine becomes dark patch in night satellite images — in pictures

  • A satellite image showing the night radiance of Europe from space on November 23 shows Ukraine in almost total darkness. Photo: Nasa
    A satellite image showing the night radiance of Europe from space on November 23 shows Ukraine in almost total darkness. Photo: Nasa
  • People walking in the dark city centre of Kyiv which lost electrical power after Russian rocket attacks. AP
    People walking in the dark city centre of Kyiv which lost electrical power after Russian rocket attacks. AP
  • A man using a head torch to make his way around Kyiv. AP
    A man using a head torch to make his way around Kyiv. AP
  • An unlit street following missile strikes in Kyiv. Getty Images
    An unlit street following missile strikes in Kyiv. Getty Images
  • People charge their devices using a power generator in Kyiv. EPA
    People charge their devices using a power generator in Kyiv. EPA
  • Since October, Russia has launched regular strikes on the Ukrainian power grid. AP
    Since October, Russia has launched regular strikes on the Ukrainian power grid. AP
  • People sit in candlelight in Lviv. Reuters
    People sit in candlelight in Lviv. Reuters
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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Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana

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The specs: 2019 Infiniti QX50

Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)

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Price: From Dh180,000 (estimate)

Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder

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Updated: November 28, 2022, 7:28 PM