The French Interior Minister Laurent Nunez said on Thursday that there is a high chance he will visit Algeria, hailing the north African country's release of writer Boualem Sansal as a glimmer of hope that relations between the two nations can be mended.
Algeria's President Abdelmadjid Tebboune on Wednesday pardoned the French-Algerian writer who was arrested a year ago and sentenced to five years in jail in March for undermining national unity. The case strained already difficult relations between Algeria and its colonial-era master France.
On Wednesday, Mr Nunez told France's BFM TV that President Emmanuel Macron had a call with Mr Tebboune to express his gratitude and was hoping to establish a dialogue on bilateral issues. "We need to restart this dialogue on security; it is important for the safety of our society," he said. "A dialogue that is certainly demanding, but dialogue nonetheless."
Mr Sansal, 81, landed in Berlin on Wednesday night after Germany mediated his release. He is under medical observation and it is not known when he will return to France, said French Foreign Ministry spokesman Pascal Confavreux.
"France extends its gratitude to [German] President [Frank-Walter] Steinmeier and to all the partners who mobilised on our behalf," Mr Confavreux said. He added that Mr Sansal's wife would join him in Germany on Thursday evening.
"As for what they will decide to do, we don't know at this stage. It will be up to them to say how they see the coming days. We're not there yet," Mr Confavreux added.
Ties between France and Algeria have deteriorated since last year, when France recognised Morocco's sovereignty over the disputed territory of Western Sahara, which Morocco wants the international community to recognise as Moroccan.
Tensions increased after Algeria detained Mr Sansal last November. The long-time critic of the Algerian authorities had been living in France and denied the charge against him, saying he never intended to offend Algeria or state institutions.
The discord came to a head in February when an Algerian citizen who France had tried to repatriate was arrested over a knife attack in the city of Mulhouse in which one person was killed and three injured.
The French Interior Minister at the time, Bruno Retailleau, called for a review of migration and visa arrangements following Algeria's refusal to take back Algerian citizens who have been ordered to leave France.
"The tug-of-war strategy does not work," Mr Nunez said. "There have been no developments for the moment, but this is one of the issues that I will obviously raise with my counterpart."
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
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