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France is "very concerned" over the threat of regional escalation as fighting between Israel and its sworn enemy Hezbollah along Lebanon's southern border has intensified in recent weeks, a French top diplomat told The National.
“The risk of an escalation is very important; diplomatic channels should prevail so that Lebanon is preserved from the opening of a new front in the south,” France's Ambassador for the Mediterranean Karim Amellal said.
Hezbollah, a powerful Iran-backed Lebanese militant group and political party, opened a pressure front against Israel on October 8, with the stated objective of supporting its ally Hamas and diverting Israeli forces from their offensive against the Palestinian militant group in Gaza.
In recent weeks, Israel has grown more aggressive in its attacks against Hezbollah along the disputed Israel-Lebanon border, threatening to launch a major military operation unless a long-term border agreement is achieved.
“I can tell you that the likelihood of [a war] happening in the coming months is much higher than it was in the past,” Israel's military chief Herzi Halevi said last week.
'We are very concerned about these statements: they do not seem to be conducive to a resolution through diplomatic means,” Mr Amellal said.
Israel wants Hezbollah's elite forces to pull back 40 kilometres from the UN-demarcated border and the creation of a buffer zone to allow the safe return of tens of thousands of residents who were evacuated from the north because of the fighting.
The areas along both sides of the border have been turned into quasi militarised zones, mostly emptied of civilians amid daily exchanges of fire.
More than 200 people have been killed in Lebanon, according to an AFP tally. The majority of them were members of groups attacking Israel, but the toll includes at least 26 civilians, three journalists, two rescuers and a Lebanese soldier. On the Israeli side, 15 people have been killed in the northern border area, including nine soldiers and six civilians, according to the Israeli army.
Against this backdrop, US-led diplomatic efforts have been intensified to avert a full-scale war in Lebanon. France, the former colonial power which has kept close ties with Lebanon, has also been involved.
Several top French officials have visited Beirut in recent weeks including Foreign Minister Catherine Colonna and Bernard Emie, the head of Fance's external intelligence service.
During his visit to Lebanon, Mr Amellal also met with Lebanon's caretaker Prime Minister Najib Mikati to discuss domestic and regional development.
“France is not sparing its efforts,” said Mr Amellal.
He stressed that the risk of escalation was at all-time high for the entire region, including the Red Sea, where Iran-backed Houthi militants have launched attacks on ships to disrupt maritime trade in response to Israel’s war on Gaza.
“It was to avoid further escalation that President Emmanuel Macron decided not to join the strikes by the American-British coalition against the Houthis,” he said, referring to the US-led military strikes on Houthi positions in Yemen since January 11.
'Balanced approach'
Mr Amellal praised what he called France's “balanced approach” to the crisis sparked by Hamas's unprecedented attack on October 7 in which about 1,200 people were killed in southern Israel.
More than three months months into its assault on Gaza in response, the Israeli army has caused mass destruction and killed more than 25,000 Palestinians – most of them women and children, according to local health authorities.
Mr Amellal said Paris strongly condemned the “terrorist” actions of Hamas, stressing France’s support for Israel as “a friendly and allied country.”
“As a nation marked by terrorism, we are extremely sensitive to the events of October 7,” he said.
On the other hand, Mr Amellal said France was also actively supporting Palestine by “calling for an immediate and durable ceasefire” in Gaza and providing humanitarian relief.
France has so far sent about 1,000 tonnes of aid into the enclave by land. In January, it delivered seven tonnes of aid to civilians and aid workers in an air drop carried out with Jordan.
Mr Amellal praised the EU initiative to impose sanctions on Israeli settlers responsible for “intolerable acts of violence” against Palestinians in the occupied West Bank.
The EU, whose members have been deeply divided in their approach to the war, has struggled to find a consensus on the issue.
With both the largest Muslim and Jewish communities in Europe, France has been socially and politically torn apart by the war in Gaza.
France's response to the Gaza war has been criticised for departing from its traditionally balanced position on the Israel-Palestinian question, as Mr Macron waited a month before calling for a ceasefire. More than 10,000 Palestinians had been killed by then.
In November, a dozen of French ambassadors to the Middle East and North Africa sent a letter to Mr Macron deploring his perceived pro-Israeli shift as detrimental to France’s image in the region.
“I acknowledge the disappointment,” Mr Amellal said, while pointing out that France's position had sparked criticism from both sides.
He said Paris was still “engaging in favour of this two-state solution” between Israel the occupied Palestinian territories.
“This is only possible outcome. Some say that it is idealistic, but what is the alternative to two states living in peace and security side by side,” he said.
The US, a staunch supporter of Israel, has also advocated for renewed negotiations on a two-state solution, a proposal that Israeli Prime Minister Benjamin Netanyahu has consistently rejected.
Regarding the scenario after the Gaza war, Mr Amellal said that “ultimately, it's up to Israelis and the Palestinians, our job is to create the conditions for dialogue”.
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Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
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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Engine: 3.0-litre six-cylinder turbo
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When: 7pm kick off
Where: Rugby Park, Dubai Sports City
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Bert van Marwijk factfile
Born: May 19 1952
Place of birth: Deventer, Netherlands
Playing position: Midfielder
Teams managed:
1998-2000 Fortuna Sittard
2000-2004 Feyenoord
2004-2006 Borussia Dortmund
2007-2008 Feyenoord
2008-2012 Netherlands
2013-2014 Hamburg
2015-2017 Saudi Arabia
2018 Australia
Major honours (manager):
2001/02 Uefa Cup, Feyenoord
2007/08 KNVB Cup, Feyenoord
World Cup runner-up, Netherlands