Ukrainian President Volodymyr Zelenskyy was unable to address legislators on Tuesday for an unknown reason as the White House continues to urge Congress to approve a $105 billion request for funds for Kyiv, Israel and other security needs.
Senate majority leader Chuck Schumer announced that Mr Zelenskyy's online appearance could not take place due to an unexplained emergency.
"Something came up at the last minute," Mr Schumer told reporters.
He said President Joe Biden's administration had invited Mr Zelenskyy to speak so senators “could hear directly from him precisely what's at stake”.
US security officials will also address the chamber.
The White House on Monday sent an urgent warning of the need to approve military and economic assistance to Ukraine.
Mr Zelenskyy has addressed Congress on several occasions, in person and by video link, since the Russian invasion began in February last year.
In September, he visited President Joe Biden at the White House but his request to address Congress was rejected by the Republican leadership, according to reports.
In a letter to House and Senate leaders, White House director of the Office of Management and Budget, Shalanda Young, on Monday urged Congress to approve a supplemental funding request submitted by Mr Biden in October.
“I want to be clear: without congressional action, by the end of the year we will run out of resources to procure more weapons and equipment for Ukraine and to provide equipment from US military stocks,” Ms Young said in the letter.
She said a lack of funding would “kneecap” Ukraine's efforts on the battlefield.
“We are out of money – and nearly out of time,” Ms Young wrote.
Congress has already sent $111 billion to Ukraine, including $67 billion in military funding.
But finance for Ukraine is becoming an increasingly divisive issue among Republicans.
Last month, in response to the Biden administration's $105 billion request, House Republicans put forward their own legislation that would send $14 billion to Israel – and nothing to Ukraine.
House Speaker Mike Johnson told fellow Republicans that sweeping changes to US border policy would be their “hill to die on” in negotiations over Mr Biden’s package for wars abroad and other security needs.
“The battle is for the border," Mr Johnson told a news conference. “We do that first as a top priority, and we’ll take care of these other obligations.”
Russia's invasion drew international outrage and military funding from the US and EU flowed into Ukraine.
Neighbouring countries opened their doors to Ukrainian refugees as Nato sent weapons and funds to Kyiv as it worked to push back Russian forces.
But despite far-reaching international sanctions, a sharp economic downturn and a reportedly high number of casualties, Russia has shown no signs of retreat.
After an underwhelming summer counter-offensive and the start of the Israel-Gaza war, interest in Ukraine's success seems to have waned.
Mr Schumer appeared to be open to negotiating with House Republicans on Tuesday afternoon.
"I will offer the Republicans the first amendment if we move forward, on border, on immigration, and they can put whatever they want," he told reporters.
Ukraine-Russia conflict latest – in pictures
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Januzaj's club record
Manchester United 50 appearances, 5 goals
Borussia Dortmund (loan) 6 appearances, 0 goals
Sunderland (loan) 25 appearances, 0 goals
Company Profile
Name: JustClean
Based: Kuwait with offices in other GCC countries
Launch year: 2016
Number of employees: 130
Sector: online laundry service
Funding: $12.9m from Kuwait-based Faith Capital Holding
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
Company%20profile
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The five pillars of Islam
Brief scoreline:
Liverpool 2
Mane 51', Salah 53'
Chelsea 0
Man of the Match: Mohamed Salah (Liverpool)
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The biog
Name: Mohammed Imtiaz
From: Gujranwala, Pakistan
Arrived in the UAE: 1976
Favourite clothes to make: Suit
Cost of a hand-made suit: From Dh550
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
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 Saga Continues
Wu-Tang Clan
(36 Chambers / Entertainment One)
Dunki
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MATCH INFO
Europa League final
Who: Marseille v Atletico Madrid
Where: Parc OL, Lyon, France
When: Wednesday, 10.45pm kick off (UAE)
TV: BeIN Sports