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I visited Ukraine from Nov 12–20  to attend the third edition of Crimea Global, organized by the Mission of the President of Ukraine in the Autonomous Republic of Crimea, the Office of the Crimea Platform, and several Ukrainian NGOs. The theme, “Crimea Global: Understanding Ukraine through the South”, brought together researchers, journalists, and experts from across continents: Mexico, the Democratic Republic of the Congo, Brazil, Kyrgyzstan, India, Malaysia, Argentina, Myanmar, Nigeria, Costa Rica, Nepal, Kenya, and more. I spoke on a panel examining Russia’s recruitment of foreign citizens, including Nepalis, into its war against Ukraine, where around eight Nepalis are currently held as prisoners of war.

Since flights to Ukraine have been suspended since 2022 due to war, my journey began in the icy morning light of Warsaw. From there, we drove through the night toward Lviv in a small minivan. Whether it was Ukraine’s warm food or the exhaustion of travel, I slept soundly, even through an air-raid alarm that was meant to send me to the hotel’s basement bunker. I learned of it only at breakfast the next morning, the irony of my peaceful sleep against the backdrop of war making the moment feel strangely surreal.

Lviv: History, resilience, and compassion

Lviv greeted us with its layered history and quiet determination. In the early twentieth century, it was the only city in the world to host three Catholic Archbishops, a testament to its tradition of religious coexistence that shaped generations of thinkers and writers. We wandered through its cobblestone streets and met the City Mayor, who spoke about Russian attacks on the city and Lviv’s ongoing efforts to build inclusive urban infrastructure and help veterans reintegrate into daily life.

At the Lychakiv Cemetery, where nearly a thousand fallen defenders rest, and later at the Unbroken Ukraine Rehabilitation Center, we witnessed immense efforts, by local institutions and international partners, to heal the wounded, both military and civilian. Mayor Andriy Sadovy captured Ukraine’s spirit in one striking idea: Ukrainian victory has two inseparable parts, the de-occupation of its territories and the reconstruction of the country. Reconstruction, he stressed, cannot wait for the war’s end; it must continue even amid conflict, to sustain hope and the rhythm of daily life.

After days immersed in Lviv’s history and Europe’s renowned cuisine, we began our journey to Kharkiv, a city just 25 kilometres from the Russian border.

Kharkiv: On the frontline

As we approached one of Ukraine’s most targeted regions, news alerts lit up our phones: Kyiv was under a massive drone and missile attack by Russia. Reports spoke of 430 drones and 18 missiles launched on 14 November. Messages from friends in India, Nepal, and elsewhere poured in, their concern amplifying our unease. Though the world is witnessing the largest war in Europe since World War II, my family knew little of the risks I was taking. I had deliberately shielded them from the harshest realities.

Yet, once we reached Kharkiv, the anxieties softened. The crisp winter air, the richness of Ukrainian cuisine, the bright laughter of children studying in underground schools, and the warmth of local hospitality made us momentarily forget the war looming above.

We met the Deputy Head of the Kharkiv Regional Military Administration, who briefed us on how the region had endured nearly four years of full-scale invasion. Despite relentless shelling, Kharkiv continues to rebuild: underground hospitals and schools are expanding, safe education spaces multiplying, and reconstruction proceeding, even when it must take place beneath the earth. Our day was spent partly in devastated neighbourhoods such as Northern Saltivka, and partly in underground shelters for meetings and visits. I still cannot say whether I spent more time above ground or below it, but what I saw was a reality far removed from the world’s distant screens.

Kyiv: The city of golden domes

From Kharkiv, the “City of Students, Science, and Industry,” we travelled to Kyiv, the legendary “City of Golden Domes.” We arrived at midnight. By morning, Kyiv welcomed us with sunlight shimmering on its ancient rooftops. We explored the historic centre, Yaroslaviv Val, the Golden Gate, St. Sophia’s Cathedral, and Mykhailivska Square. Later, we visited the Ukrainian Council of Weapons to learn about the country’s rapidly growing defence industry.

In Lviv, I slept through the air-raid alarm. Kyiv did not grant such a fortune. On the first night, the warning siren drove us underground for an hour; on the last night, we remained in a cold bunker until dawn. We were considered lucky, our shelter had beds, water, and electricity. Many Ukrainians sleep through the night without any of these.

We also joined a closed-door roundtable on “Ukraine’s Resilience in War: Challenges, Responses, and International Support.” Conversations with parliamentarians, ambassadors, and officials from the President’s Office revealed the immense scale of suffering, and of steadfast resolve. Thousands of Ukrainian political prisoners are currently held by Russia. Ukraine, they told us, is fighting not only for its own freedom but for the security of Europe itself. In a war of this magnitude, three elements are decisive: international support, a technologically prepared army, and a competitive defence industry.

Nepal’s support to Ukraine

I was heartened to meet a few Nepali and Indian faces in the gatherings. It was striking to learn that fewer than ten Nepali families currently reside in all of Ukraine. Equally surprising was how little awareness there seemed to be about Nepal’s support during the conflict.

In March 2022, Nepal voted in favour of Ukraine’s call at the UN Human Rights Council for an urgent debate to condemn Russia’s military operation. Of the 29 nations that supported holding the debate, Nepal stood among them, while neighbouring giants chose different paths: China voted against, and India abstained.

Again, on Feb 25, Nepal voted in favour of the UN General Assembly resolution titled “Advancing a comprehensive, just, and lasting peace in Ukraine.” Nepal supported the resolution, while its immediate neighbours, India and China, abstained. Interestingly, the United States voted against it, alongside Russia. These moments reflected Nepal’s principled stance, something many Ukrainians were unaware of.

Reflections and hopes

After two days of intense discussions with Ukrainian and international experts, a country that had once been distant to us had transformed into a place filled with friendships, colours, and stories that will remain with us forever. As the train departed from Kyiv toward Poland, we passed through streets lined with brave, warm-hearted people, waving flags, holding flowers, dancing beside the windows. The scene was overwhelming. Yet we could neither let our tears fall nor look away from the emotion mirrored in their eyes.

When I returned home, I learned that the United States had proposed a 28-Point Peace Process, a comprehensive framework aimed at ending the war. According to a Kyiv International Institute of Sociology (KIIS) survey, 76 percent of Ukrainians categorically reject the plan. Whether this initiative will bring relief or lasting peace remains uncertain. But like millions of others, I hope peace arrives soon, a peace that respects Ukraine’s sovereignty and secures long-term stability for its people.

The author is Research Director at the Nepal Institute for International Cooperation and Engagement, one of Nepal’s leading think tanks working on foreign policy and security

The search for the wreckage of Malaysia Airlines flight MH370 will resume on 30 December, over a decade after the aircraft with 239 people on board vanished, Malaysian authorities have said, BBC reported. 

This fresh search, which will run for 55 days, had begun in March but was suspended shortly after because of poor weather conditions.

"The latest development underscores the [Malaysia's] commitment to providing closure to the families affected by this tragedy," the transport ministry said Wednesday, according to local media, according to BBC. 

It has been found that chimney-based brick manufacturers, who have arbitrarily raised prices at the expense of consumers, are also evading Value Added Tax (VAT). Although the brick manufacturers’ syndicate has significantly increased brick prices, they are underpaying VAT to the state. While first-class bricks are being sold in the market for Rs 19 per piece, manufacturers are paying only Rs 10.61 to Rs 12 per piece in VAT, as shown in their issued bills.

Despite selling bricks at a uniform market rate, manufacturers have been recording lower rates in VAT bills to evade revenue. Before selling bricks, they are legally required to issue a Vehicle and Consignment Tracking System (VCTS) bill along with a mandatory VAT invoice. However, many manufacturers are violating the law by issuing invoices that omit VAT and PAN details altogether.

Selema Brick Industry (SBI) in Kachanakabal Rural Municipality-5, Pathamari, has been found selling bricks using a challan bill. The SBI challan includes the seller’s name, address, brick quantity and vehicle number but does not mention VAT, PAN, or even the price of the bricks.

According to Gopal Bahadur Thapa, Chief Tax Officer at the Internal Revenue Office, Jhapa, challan bills may only be used to transfer goods from the industry to a warehouse—not for direct sales. “Since the brick industry is registered for VAT, it is mandatory to issue a VAT bill,” he said.

Similarly, Jyoti Brick Industry in Kachanakabal-7, Baluwadi, has been issuing VAT bills reflecting a rate of only Rs 10.61 per first-class brick, even though traders confirm that market prices stand at Rs 19. Based on this, industrialists appear to be evading VAT by Rs 8 to Rs 8.39 per brick. Jhapa Star Brick Industry in Kachanakabal-5 has also been deducting VAT at the rate of Rs 8 per piece for second-grade and picket bricks, even though these varieties sell for Rs 11 to Rs 14 in the market. VAT evasion appears consistent across categories.

Manufacturers are also required to use the VCTS when issuing VAT bills. However, many brick factories in Jhapa—including SBI, Jyoti, Star, and Prem—have not been doing so. Chief Tax Officer Thapa emphasized that VCTS is essential to curb VAT invoice fraud. “VAT billing alone is not enough. Without VCTS, it is also revenue fraud,” he said.

Under the Value Added Tax Act, 1995, issuing incorrect bills, under-billing, or failing to issue bills is punishable. If under-billing is proven to be intentional, it constitutes tax fraud and carries penalties including a fine equal to the evaded tax and up to six months’ imprisonment. Violation of VCTS requirements carries fines of Rs 50,000 for the first offense and Rs 75,000 for the second.

Chief Tax Officer Thapa noted that tax evasion has increased in recent years due to low consumer awareness. “If consumers demanded bills, tax evasion would decrease—even partially,” he said. He added that consumers can file complaints with the Revenue Investigation Department or the Internal Revenue Service if industries refuse to issue bills.

According to the Cottage and Small Industries Office, Jhapa, 24 chimney brick factories operate in the district. Three to four months ago, a tractor (1,500 bricks), including transportation, cost Rs 20,000 to Rs 22,000. However, the manufacturers’ syndicate has now raised the price to Rs 30,000. Despite the surge in prices and black-market sales, inspections have not taken place. Pushpalata Upreti, head of the Cottage and Small Industries Office, Jhapa, said the office has not been able to monitor industries due to the GenZ movement’s impact and limited resources.

The Birgunj Customs Office has collected Rs 22.9 billion from the imports of five different kinds of petroleum products in the first four months of the current fiscal year and Rs 10.1 billion from the imports of vehicles and auto spares during the same period.

The Office also collected Rs 4.58 billion from the imports of iron and iron-made products, Rs 4.25 billion from garments and Rs 3.17 billion from the imports of machinery and their parts.

Likewise, Rs 3.07 billion revenue was collected from the imports of electric machinery, equipment and their parts during the review period.

The Office stated that goods worth Rs 284.89 billion were imported in the first four months of the current fiscal year and the Office collected Rs 75.59 billion in revenue during the review period of the current fiscal year.