With its economy hit hard by the pandemic, Tunisia is counting on Russians and eastern Europeans to salvage its tourist sector, whose employees fear hunger more than Covid-19.
"The need to work is stronger than the fear of being contaminated," said lifeguard Aymen Abdallah, glancing at a half-empty beach in the Mediterranean resort of Sousse, where Russians are making a comeback.
"If we don't work, we'll starve to death," Mr Abdallah said.
The lifeguard is relieved to be back at work after an idle eight months. But "normally, the beach would have been full at this time", he said.
The North African country reopened its borders to tour operators in late April but then ordered a new week-long partial lockdown at the start of May because of a surge in coronavirus case numbers.
Up to 10 flights a week, mostly from Russia and eastern Europe, have in the past month touched down at Enfidha, an airport serving Tunisia's tourism towns.
But revenues are down more than 60 per cent on 2019, before the pandemic hit.
Hotels are authorised to operate at 50 per cent of capacity but are struggling to reach even that level.
"There's not much profit with just 30 per cent hotel occupancy," said Adel Mlayah, deputy director of the high-end Mouradi Palace in Sousse.
The hotel normally employs at least 260 staff, but this year no more than 120 are working.
Eastern Europe also came to the rescue after the 2015 jihadist attacks on the capital's Bardo Museum and in Sousse that killed 60 people, all but one of them tourists, bringing a crucial sector in Tunisia's economy to its knees.
While visitors from most western countries are deterred from travel by their governments, those from Russia, the Czech Republic and Poland appeared to have few such qualms.
"There are not that many countries where we can go," said Andrej Radiokove, newly arrived from Moscow. "Turkey closed its borders – that's why we chose Tunisia."
Like most of the others in his tour group, he has not been vaccinated.
"We had Covid two months ago, so we're not scared," he said.
About 2 per cent of Tunisia's population has so far been vaccinated.
The pandemic has claimed more than 12,000 lives in the country of 12 million people. But the high local toll does not appear to have deterred the sun-seekers.
Around the pool of the Mouradi Palace, a clutch of them swayed to the rhythm of Russian electronic music.
"Customers from eastern Europe are less than reticent, less concerned about the pandemic," said Zied Maghrebi, marketing director of the nearby Movenpick hotel.
"We have fallen back on these customers because they're not afraid to travel."
Serafim Stoynovski, 22, a Bulgarian law student, said that he chose Tunisia because "restrictions here are not as strict" as in other countries.
"We can go out for a walk, go to a restaurant or have a coffee if we want," he said.
Unlike other tourists who have to self-isolate for five to seven days in government-assigned hotels at their own expense, those in tour groups need only a negative PCR test.
Excursions, however, are restricted to tours organised by travel agents who adhere to health protocols, said Sousse tourism commissioner Taoufik Gaied.
He hopes to welcome a million tourists in 2021, still just a fraction of the nine million who came two years ago.
A decade since the 2011 revolution, Tunisia's economic woes are compounded by the coronavirus pandemic and lockdown measures.
The International Monetary Fund expects the country's economy to grow 3.8 per cent this year, making up little of the ground lost by an 8.9 per cent contraction in 2020.
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
Brief scores:
Southampton 2
Armstrong 13', Soares 20'
Manchester United 2
Lukaku 33', Herrera 39'
Mohammed bin Zayed Majlis
Test
Director: S Sashikanth
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
Yahya Al Ghassani's bio
Date of birth: April 18, 1998
Playing position: Winger
Clubs: 2015-2017 – Al Ahli Dubai; March-June 2018 – Paris FC; August – Al Wahda
Indoor Cricket World Cup Dubai 2017
Venue Insportz, Dubai; Admission Free
Day 1 fixtures (Saturday)
Men 1.45pm, Malaysia v Australia (Court 1); Singapore v India (Court 2); UAE v New Zealand (Court 3); South Africa v Sri Lanka (Court 4)
Women Noon, New Zealand v South Africa (Court 3); England v UAE (Court 4); 5.15pm, Australia v UAE (Court 3); England v New Zealand (Court 4)
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Unresolved crisis
Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.
Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.
The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.