Residential buildings in Avdiivka, Ukraine, in November last year. Radio Free Europe / Radio Liberty / Reuters
Residential buildings in Avdiivka, Ukraine, in November last year. Radio Free Europe / Radio Liberty / Reuters
Residential buildings in Avdiivka, Ukraine, in November last year. Radio Free Europe / Radio Liberty / Reuters
Residential buildings in Avdiivka, Ukraine, in November last year. Radio Free Europe / Radio Liberty / Reuters

Russian victory in Avdiivka a sign of things to come as US funding ends, official says


Thomas Watkins
  • English
  • Arabic

Russia's seemingly imminent capture of a strategically important city in eastern Ukraine could be a harbinger of additional military defeats for Kyiv as Washington fails to provide additional funding, a senior US defence official said on Friday.

Ukrainian forces in Avdiivka in Donetsk are running out of ammunition in the face of the Russian offensive.

The US Senate this week approved a $95 billion foreign aid bill that includes $60 billion for Ukraine, but the Speaker of the House of Representative is refusing to allow a vote on the package, starving Kyiv of money for its fight against Russia's invasion.

A senior defence official said the Pentagon is watching Avdiivka “very closely”.

“We do see that Ukrainians are running short on critical supplies, particularly ammunition, and we see this as something that could be the harbinger of what is to come if we do not get this supplemental funding,” the official told reporters.

“Without supplemental funding, we will not be able to continue to supply air defences and we will see the result in cities being bombarded and we will see more civilians dying.”

The four-month battle for Avdiivka appeared to be coming to a head as Ukrainian President Volodymyr Zelenskyy on Friday made another trip to Europe, hoping to press his country’s western allies to keep providing military support.

Putin says Russia's goals in Ukraine have not changed – video

Street fighting was under way in the bombed-out city, where Ukrainian troops are outnumbered seven to one, Oleksandr Borodin, press officer of the 3rd Assault Brigade of the Ukraine Armed Forces, told the Associated Press.

Rodion Kudriashov, the brigade’s deputy commander, said Ukrainian troops were for now holding out against the onslaught of about 15,000 Russian soldiers, in his estimate, but that he expected the situation would “soon become critical”.

“The enemy is trying to penetrate our defence and in some places to bypass our positions,” he told AP.

White House National Security Council spokesman John Kirby said on Thursday that Russian forces are beginning to overwhelm Ukrainian defences in Avdiivka.

The senior US official said about 315,000 Russian soldiers have been killed or wounded in the two years since Russian President Vladimir Putin's ordered the full-scale invasion of Ukraine.

The official did not provide an estimate of Ukrainian troop losses.

Since February 2022, Ukrainian forces have sunk, destroyed or damaged at least 20 medium to large Russian naval vessels and one tanker in the Black Sea, the official said.

Two years of the Russia-Ukraine war – in pictures

  • A soldier of the Ukrainian National Guard holds his position in the Serebryan Forest, in temperatures of -15°C in January 2024, in Kreminna, Donetsk Oblast. Getty Images
    A soldier of the Ukrainian National Guard holds his position in the Serebryan Forest, in temperatures of -15°C in January 2024, in Kreminna, Donetsk Oblast. Getty Images
  • Classmates play with rifles made from Lego blocks after school, in Vysokopillya, December 2023. Getty Images
    Classmates play with rifles made from Lego blocks after school, in Vysokopillya, December 2023. Getty Images
  • Leonid, a 38-year-old Ukrainian soldier suffering from severe mental trauma, cranial trauma and shrapnel wounds, does his physical training session at a psychiatric hospital in Kyiv, in October 2023. Getty Images
    Leonid, a 38-year-old Ukrainian soldier suffering from severe mental trauma, cranial trauma and shrapnel wounds, does his physical training session at a psychiatric hospital in Kyiv, in October 2023. Getty Images
  • Gravediggers make new graves for the victims of a recent Russian missile strike, at Hroza cemetery, in October 2023. Getty Images
    Gravediggers make new graves for the victims of a recent Russian missile strike, at Hroza cemetery, in October 2023. Getty Images
  • Oleksander, suffering from a hand injury, relaxes during a speleotherapy session, an alternative medicine respiratory therapy, at a rehabilitation center for soldiers in Kyiv, in October 2023. Getty Images
    Oleksander, suffering from a hand injury, relaxes during a speleotherapy session, an alternative medicine respiratory therapy, at a rehabilitation center for soldiers in Kyiv, in October 2023. Getty Images
  • Volodymyr assists his wife Anastasia, as she has contractions before the birth of their first baby, at a maternity hospital in Zaporizhzhia, in September 2023. Ukraine’s birth rate since the start of the war the country's birth rate has plummeted by 28 per cent. Getty Images
    Volodymyr assists his wife Anastasia, as she has contractions before the birth of their first baby, at a maternity hospital in Zaporizhzhia, in September 2023. Ukraine’s birth rate since the start of the war the country's birth rate has plummeted by 28 per cent. Getty Images
  • Friends and relatives mourn the death of fighter pilot Andrii Pilshchykov, 30, who was killed along with two other pilots in a mid-air plane crash in Kyiv, in August 2023. Getty Images
    Friends and relatives mourn the death of fighter pilot Andrii Pilshchykov, 30, who was killed along with two other pilots in a mid-air plane crash in Kyiv, in August 2023. Getty Images
  • Ukrainian recruits salute the flag as they attend a commemorative service marking Ukraine's Independence Day, in August 2023, in a training camp in the south of England. Getty Images
    Ukrainian recruits salute the flag as they attend a commemorative service marking Ukraine's Independence Day, in August 2023, in a training camp in the south of England. Getty Images
  • Damage from a missile that hit the Chernihiv Regional Academic Ukrainian Music and Drama Theatre, killilng seven people, in August 2023. Getty Images
    Damage from a missile that hit the Chernihiv Regional Academic Ukrainian Music and Drama Theatre, killilng seven people, in August 2023. Getty Images
  • Ukrainian President Volodomyr Zelenskyy and Nato Secretary General Jens Stoltenberg speak to the media at the Nato Summit in July 2023, in Vilnius, Lithuania. Getty Images
    Ukrainian President Volodomyr Zelenskyy and Nato Secretary General Jens Stoltenberg speak to the media at the Nato Summit in July 2023, in Vilnius, Lithuania. Getty Images
  • People wait for a transfer on a pontoon in a flooded area as the result of the Kakhovka dam destruction in June 2023 in Afanasiivka village, Mykolaiv region. Getty Images
    People wait for a transfer on a pontoon in a flooded area as the result of the Kakhovka dam destruction in June 2023 in Afanasiivka village, Mykolaiv region. Getty Images
  • State workers and Ukrainian military personnel inspect the crater left behind by a missile strike in Dnipro, in May 2023. Getty Images
    State workers and Ukrainian military personnel inspect the crater left behind by a missile strike in Dnipro, in May 2023. Getty Images
  • A grad missile is launched on the Donetsk fron tline in April 2023. Getty Images
    A grad missile is launched on the Donetsk fron tline in April 2023. Getty Images
  • A Ukrainian sniper with the 28th Brigade moves to a fighting position in a front-line trench facing Russian troops in March 2023 outside of Bakhmut. Getty Images
    A Ukrainian sniper with the 28th Brigade moves to a fighting position in a front-line trench facing Russian troops in March 2023 outside of Bakhmut. Getty Images
  • A damaged bust of Vladimir Lenin lies in the street in March 2023 in in the strategic town of Lyman. Getty Images
    A damaged bust of Vladimir Lenin lies in the street in March 2023 in in the strategic town of Lyman. Getty Images
  • A member of Ukraine's 79th Air Assault Brigade fires a rocket-propelled grenade at Russian positions near Marinka in February 2023. Reuters
    A member of Ukraine's 79th Air Assault Brigade fires a rocket-propelled grenade at Russian positions near Marinka in February 2023. Reuters
  • Ukrainian President Volodymyr Zelenskyy addresses MPs in Westminster Hall, London, in February 2023. Getty Images
    Ukrainian President Volodymyr Zelenskyy addresses MPs in Westminster Hall, London, in February 2023. Getty Images
  • Destroyed buildings 32km west of the front lines in Donetsk in January 2023. Getty Images
    Destroyed buildings 32km west of the front lines in Donetsk in January 2023. Getty Images
  • An anti-aircraft gun in January 2023 fires at Russian positions near Bakhmut, Donetsk. Reuters
    An anti-aircraft gun in January 2023 fires at Russian positions near Bakhmut, Donetsk. Reuters
  • Destruction in the village of Bohorodychne, Donetsk, in January 2023. AFP
    Destruction in the village of Bohorodychne, Donetsk, in January 2023. AFP
  • A Ukrainian artilleryman discards an empty shell on the outskirts of Bakhmut, eastern Ukraine, in December 2022. AFP
    A Ukrainian artilleryman discards an empty shell on the outskirts of Bakhmut, eastern Ukraine, in December 2022. AFP
  • Children receive presents from a Ukrainian soldier dressed as Santa on Christmas Eve 2022 in Sloviansk. Getty Images
    Children receive presents from a Ukrainian soldier dressed as Santa on Christmas Eve 2022 in Sloviansk. Getty Images
  • More than 1,000 missiles and rockets fired by Russian forces collected for cataloguing in Kharkiv in December 2022. Getty Images
    More than 1,000 missiles and rockets fired by Russian forces collected for cataloguing in Kharkiv in December 2022. Getty Images
  • The Metro provides shelter as Russia launches another missile attack on Kyiv, Ukraine's capital, in December 2022. Getty Images
    The Metro provides shelter as Russia launches another missile attack on Kyiv, Ukraine's capital, in December 2022. Getty Images
  • Children at a PE class in Kyiv after Russia abandoned its attempt to seize the capital in November 2022. Getty Images
    Children at a PE class in Kyiv after Russia abandoned its attempt to seize the capital in November 2022. Getty Images
  • A sniper searches for Russian positions on the bank of the Dnipro river in Kherson in November 2022. Getty Images
    A sniper searches for Russian positions on the bank of the Dnipro river in Kherson in November 2022. Getty Images
  • Graffiti by Banksy on a wall among the debris in Borodyanka in November 2022. Getty Images
    Graffiti by Banksy on a wall among the debris in Borodyanka in November 2022. Getty Images
  • Ukrainian flags flutter around graves in a cemetery for soldiers killed in action in Kharkiv in October 2022. Getty Images
    Ukrainian flags flutter around graves in a cemetery for soldiers killed in action in Kharkiv in October 2022. Getty Images
  • Parts of a drone, which Ukrainian authorities said was Iranian-made, after a Russian strike in Kyiv in October 2022. Reuters
    Parts of a drone, which Ukrainian authorities said was Iranian-made, after a Russian strike in Kyiv in October 2022. Reuters
  • An elderly woman is helped across a damaged bridge in Bakhmut in October 2022. Getty Images
    An elderly woman is helped across a damaged bridge in Bakhmut in October 2022. Getty Images
  • Fuel tanks ablaze on damaged sections of the Kerch bridge in Crimea, in October 2022. Reuters
    Fuel tanks ablaze on damaged sections of the Kerch bridge in Crimea, in October 2022. Reuters
  • A destroyed bridge makes crossing the Donets river difficult, in Staryi Saltiv, east of Kharkiv, in September 2022. AFP
    A destroyed bridge makes crossing the Donets river difficult, in Staryi Saltiv, east of Kharkiv, in September 2022. AFP
  • Firefighters at a thermal power plant in Kharkiv damaged by a Russian missile strike in September 2022. Reuters
    Firefighters at a thermal power plant in Kharkiv damaged by a Russian missile strike in September 2022. Reuters
  • Ukrainian soldier Oleksandr with his daughter Nikole at Lviv railway station in August 2022. Getty Images
    Ukrainian soldier Oleksandr with his daughter Nikole at Lviv railway station in August 2022. Getty Images
  • Ukrainian President Volodymyr Zelenskyy and then-British prime minister Boris Johnson read a plaque in Kyiv in August 2022 dedicated to the latter for his support. Getty Images
    Ukrainian President Volodymyr Zelenskyy and then-British prime minister Boris Johnson read a plaque in Kyiv in August 2022 dedicated to the latter for his support. Getty Images
  • Destroyed Russian military equipment on Khreshchatyk street in Kyiv. The materiel was turned into an open-air military museum ahead of Ukraine's Independence Day on August 24. AFP
    Destroyed Russian military equipment on Khreshchatyk street in Kyiv. The materiel was turned into an open-air military museum ahead of Ukraine's Independence Day on August 24. AFP
  • Shakhtar Donetsk v Metalist Kharkiv kicks off the Ukrainian Premier League season in August 2022 amid fears of bomb and missile alerts. EPA
    Shakhtar Donetsk v Metalist Kharkiv kicks off the Ukrainian Premier League season in August 2022 amid fears of bomb and missile alerts. EPA
  • Ukrainian servicemen fire an American-made 155mm M777 howitzer in July 2022 in the Kharkiv area. EPA
    Ukrainian servicemen fire an American-made 155mm M777 howitzer in July 2022 in the Kharkiv area. EPA
  • A bomb crater on the Antonovsky bridge across the Dnipro river in Kherson, July 2022. AFP
    A bomb crater on the Antonovsky bridge across the Dnipro river in Kherson, July 2022. AFP
  • Maksym and Andrii with plastic guns at a 'checkpoint' they set up while playing in Kharkiv, July 2022. AP
    Maksym and Andrii with plastic guns at a 'checkpoint' they set up while playing in Kharkiv, July 2022. AP
  • Ukrainian troops on Snake Island in June 2022. Reuters
    Ukrainian troops on Snake Island in June 2022. Reuters
  • A woman evacuated from an area of conflict in June 2022 contemplates what the next move might be. AP
    A woman evacuated from an area of conflict in June 2022 contemplates what the next move might be. AP
  • Romanian President Klaus Iohannis, Italian Prime Minister Mario Draghi, Ukrainian President Volodymyr Zelenskyy, French President Emmanuel Macron and German Chancellor Olaf Scholz in Kyiv in June 2022. Getty Images
    Romanian President Klaus Iohannis, Italian Prime Minister Mario Draghi, Ukrainian President Volodymyr Zelenskyy, French President Emmanuel Macron and German Chancellor Olaf Scholz in Kyiv in June 2022. Getty Images
  • Graves in Irpin cemetery, May 2022. Getty Images
    Graves in Irpin cemetery, May 2022. Getty Images
  • A Ukrainian soldier trapped within the besieged Azovstal Iron and Steel Works complex in Mariupol in May 2022. Reuters
    A Ukrainian soldier trapped within the besieged Azovstal Iron and Steel Works complex in Mariupol in May 2022. Reuters
  • The wreckage of a Russian helicopter in a bomb-cratered field in Biskvitne, May 2022. Getty Images
    The wreckage of a Russian helicopter in a bomb-cratered field in Biskvitne, May 2022. Getty Images
  • A Ukrainian army officer inspects a grain warehouse shelled by Russian forces in May 2022 near Novovorontsovka, Kherson. Getty Images
    A Ukrainian army officer inspects a grain warehouse shelled by Russian forces in May 2022 near Novovorontsovka, Kherson. Getty Images
  • A boy from Mariupol arriving at an evacuation point in Zaporizhzhia in May 2022. Getty Images
    A boy from Mariupol arriving at an evacuation point in Zaporizhzhia in May 2022. Getty Images
  • A Russian serviceman on guard outside Zaporizhzhia nuclear power station in May 2022. AFP
    A Russian serviceman on guard outside Zaporizhzhia nuclear power station in May 2022. AFP
  • Oksana searches for salvageable items on the destroyed second floor of her home in Hostomel, April 2022. Getty Images
    Oksana searches for salvageable items on the destroyed second floor of her home in Hostomel, April 2022. Getty Images
  • A floral memorial wall in Lviv for Ukrainian civilians killed during the Russian invasion, April 2022. Getty Images
    A floral memorial wall in Lviv for Ukrainian civilians killed during the Russian invasion, April 2022. Getty Images
  • People fleeing Lviv, eastern Ukraine, in April 2022, wait for a bus that will take them to Poland. Getty Images
    People fleeing Lviv, eastern Ukraine, in April 2022, wait for a bus that will take them to Poland. Getty Images
  • A Russian soldier patrols a bombed Mariupol theatre in April 2022, as Moscow intensified its campaign to take the strategic port city. AFP
    A Russian soldier patrols a bombed Mariupol theatre in April 2022, as Moscow intensified its campaign to take the strategic port city. AFP
  • A Ukrainian celebrates success in Hostomel in April 2022. Getty Images
    A Ukrainian celebrates success in Hostomel in April 2022. Getty Images
  • Julia Palovskaya reads to children during an air raid drill in the basement shelter at a preschool in Lviv, April 2022. Getty Images
    Julia Palovskaya reads to children during an air raid drill in the basement shelter at a preschool in Lviv, April 2022. Getty Images
  • Volodymyr Zelenskyy in Bucha in April 2022, where hundreds of bodies were found in the street and it was claimed the Russian leadership was responsible for killing civilians. AFP
    Volodymyr Zelenskyy in Bucha in April 2022, where hundreds of bodies were found in the street and it was claimed the Russian leadership was responsible for killing civilians. AFP
  • Oleh Smolin, 23, who suffered leg injuries from Russian shelling in April 2022, in hospital in Chuhuiv. Getty Images
    Oleh Smolin, 23, who suffered leg injuries from Russian shelling in April 2022, in hospital in Chuhuiv. Getty Images
  • Fleeing refugees arrive at the border train station of Zahony, Hungary, in March 2022. Getty Images
    Fleeing refugees arrive at the border train station of Zahony, Hungary, in March 2022. Getty Images
  • A father says goodbye to his daughter on an evacuation train about to leave Odesa in March 2022. AFP
    A father says goodbye to his daughter on an evacuation train about to leave Odesa in March 2022. AFP
  • February 24 will be a year since Russia started the Ukraine war. The National picks out the most powerful images from the conflict. AFP
    February 24 will be a year since Russia started the Ukraine war. The National picks out the most powerful images from the conflict. AFP
  • Ukrainians under a destroyed bridge as they try to cross the Irpin river on the outskirts of Kyiv in March 2022. AP
    Ukrainians under a destroyed bridge as they try to cross the Irpin river on the outskirts of Kyiv in March 2022. AP
  • People cram into Kyiv station to catch trains to Poland or to western parts of Ukraine, shortly after the initial invasion in February 2022. Getty Images
    People cram into Kyiv station to catch trains to Poland or to western parts of Ukraine, shortly after the initial invasion in February 2022. Getty Images
  • A demonstration in support of Ukraine in Trafalgar Square, London, February 2022 . Getty Images
    A demonstration in support of Ukraine in Trafalgar Square, London, February 2022 . Getty Images
  • Russian army vehicles in Armyansk, Crimea, in February 2022. AFP
    Russian army vehicles in Armyansk, Crimea, in February 2022. AFP
  • Volodymyr Zelenskyy in Kyiv on February 25, 2022, in a video on Facebook. He said 'we are all here', shortly after the Russian invasion began. AFP
    Volodymyr Zelenskyy in Kyiv on February 25, 2022, in a video on Facebook. He said 'we are all here', shortly after the Russian invasion began. AFP
  • A residential building damaged by a missile strike in Kyiv in February 2022. Getty Images
    A residential building damaged by a missile strike in Kyiv in February 2022. Getty Images
  • A metro station in Kyiv in February 2022, crowded with people trying to escape the invasion. AFP
    A metro station in Kyiv in February 2022, crowded with people trying to escape the invasion. AFP
  • A police officer addresses people gathered to protest against the invasion of Ukraine, in central Saint Petersburg, Russia, February 2022. AFP
    A police officer addresses people gathered to protest against the invasion of Ukraine, in central Saint Petersburg, Russia, February 2022. AFP
  • A protester in support of Ukraine, in Berlin, Germany, in February 2022. Getty Images
    A protester in support of Ukraine, in Berlin, Germany, in February 2022. Getty Images
  • Ukrainian soldiers prepare to repel an attack in Ukraine's Lugansk region on February 24, 2022. AFP
    Ukrainian soldiers prepare to repel an attack in Ukraine's Lugansk region on February 24, 2022. AFP
  • Volodymyr Zelenskyy in Kyiv on February 24, 2022, after Russia launched a full-scale invasion. AFP
    Volodymyr Zelenskyy in Kyiv on February 24, 2022, after Russia launched a full-scale invasion. AFP
  • A mass exodus from Kyiv after pre-offensive missile strikes by Russian armed forces on February 24, 2022. Getty Images
    A mass exodus from Kyiv after pre-offensive missile strikes by Russian armed forces on February 24, 2022. Getty Images
  • Security personnel inspect the remains of a shell in Kyiv on February 24, 2022, soon after Russian President Vladimir Putin announced a military operation in Ukraine. AFP
    Security personnel inspect the remains of a shell in Kyiv on February 24, 2022, soon after Russian President Vladimir Putin announced a military operation in Ukraine. AFP
  • CCTV footage shows Russian military equipment crossing a Crimea border checkpoint on February 24, 2022. AFP
    CCTV footage shows Russian military equipment crossing a Crimea border checkpoint on February 24, 2022. AFP
  • Russian President Vladimir Putin in the Kremlin early on February 24, 2022, when he announced a 'military operation' in Ukraine. AFP
    Russian President Vladimir Putin in the Kremlin early on February 24, 2022, when he announced a 'military operation' in Ukraine. AFP
School counsellors on mental well-being

Schools counsellors in Abu Dhabi have put a number of provisions in place to help support pupils returning to the classroom next week.

Many children will resume in-person lessons for the first time in 10 months and parents previously raised concerns about the long-term effects of distance learning.

Schools leaders and counsellors said extra support will be offered to anyone that needs it. Additionally, heads of years will be on hand to offer advice or coping mechanisms to ease any concerns.

“Anxiety this time round has really spiralled, more so than from the first lockdown at the beginning of the pandemic,” said Priya Mitchell, counsellor at The British School Al Khubairat in Abu Dhabi.

“Some have got used to being at home don’t want to go back, while others are desperate to get back.

“We have seen an increase in depressive symptoms, especially with older pupils, and self-harm is starting younger.

“It is worrying and has taught us how important it is that we prioritise mental well-being.”

Ms Mitchell said she was liaising more with heads of year so they can support and offer advice to pupils if the demand is there.

The school will also carry out mental well-being checks so they can pick up on any behavioural patterns and put interventions in place to help pupils.

At Raha International School, the well-being team has provided parents with assessment surveys to see how they can support students at home to transition back to school.

“They have created a Well-being Resource Bank that parents have access to on information on various domains of mental health for students and families,” a team member said.

“Our pastoral team have been working with students to help ease the transition and reduce anxiety that [pupils] may experience after some have been nearly a year off campus.

"Special secondary tutorial classes have also focused on preparing students for their return; going over new guidelines, expectations and daily schedules.”

The biog

Name: Marie Byrne

Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

Formula One top 10 drivers' standings after Japan

1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34

What went into the film

25 visual effects (VFX) studios

2,150 VFX shots in a film with 2,500 shots

1,000 VFX artists

3,000 technicians

10 Concept artists, 25 3D designers

New sound technology, named 4D SRL

 

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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

SPEC%20SHEET%3A%20APPLE%20IPHONE%2014
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%C2%A06.1%22%20Super%20Retina%20XDR%20OLED%2C%202532%20x%201170%2C%20460ppi%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%201200%20nits%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%C2%A0A15%20Bionic%2C%206-core%20CPU%2C%205-core%20GPU%2C%2016-core%20Neural%20Engine%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%C2%A06GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%C2%A0128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%C2%A0iOS%2016%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%C2%A0Dual%2012MP%20main%20(f%2F1.5)%20%2B%2012MP%20ultra-wide%20(f%2F2.4)%3B%202x%20optical%2C%205x%20digital%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%C2%A04K%20%40%2024%2F25%2F3060fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%3B%20HD%20slo-mo%20%40%20120%2F240fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%C2%A012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%3B%20Animoji%2C%20Memoji%3B%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F3060fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20slo-mo%20%40%20120fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%C2%A03279%20mAh%2C%C2%A0up%20to%2020h%20video%2C%2016h%20streaming%20video%2C%2080h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030m%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%C2%A0Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%C2%A0Lightning%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%C2%A0Dual%20eSIM%20%2F%20eSIM%20%2B%20SIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%C2%A0Blue%2C%20midnight%2C%20purple%2C%20starlight%2C%20Product%20Red%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%C2%A0iPhone%2014%2C%20USB-C-to-Lightning%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%C2%A0Dh3%2C399%20%2F%20Dh3%2C799%20%2F%20Dh4%2C649%3C%2Fp%3E%0A
'Ashkal'
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Youssef%20Chebbi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Fatma%20Oussaifi%20and%20Mohamed%20Houcine%20Grayaa%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Sav%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Purvi%20Munot%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24750%2C000%20as%20of%20March%202023%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Angel%20investors%3C%2Fp%3E%0A
The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

EA Sports FC 25
MATCH INFO

Champions League quarter-final, first leg

Ajax v Juventus, Wednesday, 11pm (UAE)

Match on BeIN Sports

EMILY%20IN%20PARIS%3A%20SEASON%203
%3Cp%3ECreated%20by%3A%20Darren%20Star%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Lily%20Collins%2C%20Philippine%20Leroy-Beaulieu%2C%20Ashley%20Park%3C%2Fp%3E%0A%3Cp%3ERating%3A%202.75%2F5%3C%2Fp%3E%0A
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
The specs

Engine: 3.8-litre V6

Power: 295hp at 6,000rpm

Torque: 355Nm at 5,200rpm

Transmission: 8-speed auto

Fuel consumption: 10.7L/100km

Price: Dh179,999-plus

On sale: now 

Updated: February 16, 2024, 8:57 PM