The leader of Tunisia's Islamist movement was questioned in a Tunis court by the anti-terror unit on Tuesday before being released ahead of a national referendum on a new constitution.
Rached Ghannouchi, the leader of the Islamist Ennahda party and the speaker of the dissolved parliament, dismissed the summons as a political ploy.
He appeared surrounded by hundreds of supporters amid a heavy police presence.
After a "more than nine-hour" session and "19 defence speeches" requested by lawyers, Mr Ghannouchi left the anti-terror centre and returned home, his lawyer and former Ennahdha official Samir Dilou said on Facebook.
Mr Dilou told AFP the anti-terror unit had allowed Mr Ghannouchi freedom of movement, while another lawyer said the politician was not the subject of "judicial control measures".
The summons came less than a week before President Kais Saied holds a referendum on a new constitution that would greatly expand his powers, a move that Ennahda and several other parties have rejected.
The charges centre on corruption and money laundering over a small civil society organisation called Namaa, which investigators claim Mr Ghannouchi and Ennahda use to launder foreign funding.
Mr Ghannouchi, Ennahda and Namaa deny the charges.
"Namaa is an independent civil society organisation which has never had any financial dealings with Ennahdha party or any of its leaders," the party said in a statement.
As part of the same investigation, Tunisian authorities last month arrested former prime minister and one-time Ennahdha leader Hamadi Jebali for alleged money laundering.
Jebali was later released, but is due to face questioning on the allegations on Wednesday.
Earlier this month, a court ordered the freezing of the bank accounts of Mr Ghannouchi and a dozen members of his family and his party ― including Jebali ― as part of this investigation.
In June, Mr Ghannouchi was handed a ban from travelling abroad as part of a separate investigation into high-profile political assassinations that rocked the country in 2013.
Mr Ghannouchi, who was elected as speaker of parliament in 2019, has become one of Mr Saied's harshest critics. He has also criticised Mr Saied for his dismissal of parliament and takeover of the judiciary.
In a written statement released during the questioning, Mr Ghannouchi said: “I have come here today to appear before the Tunisian judiciary out of respect for it and in support of the existence of an independent judiciary — not a mere function as some wish it to become, who seek to belittle its role and status.” ― additional reporting by AFP
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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
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
Ten10 Cricket League
Venue and schedule Sharjah Cricket Stadium, December 14 to 17
Teams
Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan
Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad
Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider
Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider
Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah
Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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