From left, Senator Mitch McConnell, Ukrainian President Volodymyr Zelenskyy and Senate majority leader Chuck Schumer at Capitol Hill in Washington, in September. AP
From left, Senator Mitch McConnell, Ukrainian President Volodymyr Zelenskyy and Senate majority leader Chuck Schumer at Capitol Hill in Washington, in September. AP
From left, Senator Mitch McConnell, Ukrainian President Volodymyr Zelenskyy and Senate majority leader Chuck Schumer at Capitol Hill in Washington, in September. AP
From left, Senator Mitch McConnell, Ukrainian President Volodymyr Zelenskyy and Senate majority leader Chuck Schumer at Capitol Hill in Washington, in September. AP

Zelenskyy address cancelled as White House pushes for Ukraine aid


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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

  • A soldier on alert near the front line in Andriivka, 10km south of the Russian-occupied city of Bakhmut. AP
    A soldier on alert near the front line in Andriivka, 10km south of the Russian-occupied city of Bakhmut. AP
  • An assault unit commander raises the Ukrainian flag as a symbol of liberation of the frontline village of Andriivka. AP
    An assault unit commander raises the Ukrainian flag as a symbol of liberation of the frontline village of Andriivka. AP
  • Ukrainian emergency teams out a fire in Lviv. EPA
    Ukrainian emergency teams out a fire in Lviv. EPA
  • Ukrainian President Volodymyr Zelenskyy visits Staten Island University Hospital, New York, where some Ukrainian soldiers are being treated for injuries sustained in the war. Reuters
    Ukrainian President Volodymyr Zelenskyy visits Staten Island University Hospital, New York, where some Ukrainian soldiers are being treated for injuries sustained in the war. Reuters
  • A Ukrainian farmer surveys a destroyed grain depot on his land near the frontline town of Orikhiv, Zaporizhzhia region. EPA
    A Ukrainian farmer surveys a destroyed grain depot on his land near the frontline town of Orikhiv, Zaporizhzhia region. EPA
  • Schoolchildren learn to handle rifles at a military centre in Lviv. AFP
    Schoolchildren learn to handle rifles at a military centre in Lviv. AFP
  • A Ukrainian soldier fires a howitzer towards Russian troops in Donetsk region. Reuters
    A Ukrainian soldier fires a howitzer towards Russian troops in Donetsk region. Reuters
  • A sombre funeral ceremony for a Ukrainian soldier killed in Polonne, Khmelnytskyi region. AP
    A sombre funeral ceremony for a Ukrainian soldier killed in Polonne, Khmelnytskyi region. AP
  • Ukrainian heavy armoured vehicles are driven into position in Donetsk region. Reuters
    Ukrainian heavy armoured vehicles are driven into position in Donetsk region. Reuters
  • A Ukrainian cadet carries a machinegun below the Motherland Monument in Kyiv. Bloomberg
    A Ukrainian cadet carries a machinegun below the Motherland Monument in Kyiv. Bloomberg
COMPANY%20PROFILE%20
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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
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Belong%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Michael%20Askew%20and%20Matthew%20Gaziano%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Technology%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%243.5%20million%20from%20crowd%20funding%20and%20angel%20investors%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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.

Read part three: the age of the electric vehicle begins

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

Read part one: how cars came to the UAE

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

Updated: December 06, 2023, 5:06 AM