France is working on new rules of engagement that would allow its police to board small boats up to 300 metres from the coast to stop them from reaching Britain, the Interior Ministry has told The National.
The neighbours hope to unveil the measures at next month's UK-France Summit, according to a document seen by Reuters. "Today, we can only intervene to rescue a boat at sea," a source at the French Interior Ministry said on Wednesday.
"We wish to make changes to this [existing] framework in order to be able to operate in shallow waters, up to 300 metres from the coast, and thus intercept 'taxi boats', while respecting the principles of the United Nations Convention on the Law of the Sea."
The reasons for rising numbers attempting to cross the English Channel are favourable weather and new smugglers' strategies that have generated a "massive influx of nationals from the Horn of Africa", the ministry said.
As a result, the average load of each illegal boat has increased. Small boats are typically 8m long and are built to carry up to 15 people but smugglers are known to pack more than 80 on board, leading to a mounting death toll. Nearly 80 people died last year trying to cross from northern France to the UK.
Home Secretary Yvette Cooper told the UK Parliament this month that a French maritime review of operational tactics was under way. "We are urging France to complete this review and implement the changes as swiftly as possible," Ms Cooper said.
The Interior Ministry said the UK concerns were understandable. "We are aware of the high stakes involved in interventions at sea and of the need to adapt our action doctrine," it said. A proposal for action at sea would be developed in summer, it added.
In 2021, France had refused a similar request to change tactics to a more muscular approach, made by Ms Cooper's predecessor Priti Patel. NGOs say intercepting small boats at sea is a dangerous practice that endangers the lives of migrants on board, and link the increase in the number of deaths in the process last year to police repression.
The prefect of Saint-Omer told news website InfoMigrants in December 2023 that law enforcement had been given "extremely clear instructions to never endanger the lives of migrants".
After meeting French President Emmanuel Macron in Canada this week, British Prime Minister Keir Starmer's office said migration should be a key focus at next month's summit given the deteriorating situation in the Channel.
Ahead of the summit, Mr Macron will be in Britain for a state visit, during which he will meet King Charles III.
Ties between France and Britain have improved since Mr Starmer took office last year, the neighbours brought closer by shared concerns over Russian aggression towards Ukraine and the need to re-arm Europe as US President Donald Trump plots a more isolationist position for the world's largest economy.
French Interior Minister Bruno Retailleau has made the fight against illegal migration a priority. To that end, on Wednesday he announced the deployment of 4,000 police personnel in train and bus stations across France.
Brave CF 27 fight card
Welterweight:
Abdoul Abdouraguimov (champion, FRA) v Jarrah Al Selawe (JOR)
Lightweight:
Anas Siraj Mounir (TUN) v Alex Martinez (CAN)
Welterweight:
Mzwandile Hlongwa (RSA) v Khamzat Chimaev (SWE)
Middleweight:
Tarek Suleiman (SYR) v Rustam Chsiev (RUS)
Mohammad Fakhreddine (LEB) v Christofer Silva (BRA)
Super lightweight:
Alex Nacfur (BRA) v Dwight Brooks (USA)
Bantamweight:
Jalal Al Daaja (JOR) v Tariq Ismail (CAN)
Chris Corton (PHI) v Zia Mashwani (PAK)
Featherweight:
Sulaiman (KUW) v Abdullatip (RUS)
Super lightweight:
Flavio Serafin (BRA) v Mohammad Al Katib (JOR)
Meydan racecard:
6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres
7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) | 1,600m
7.40pm: Meydan Classic Trial (TB) Conditions | $100,000 (Turf) | 1,400m
8.15pm: Al Shindagha Sprint (TB) Group 3 | $200,000 (D) | 1,200m
8.50pm: Handicap (TB) | $175,000 (D) | 1,600m
9.25pm: Handicap (TB) | $175,000 (T) | 2,000m
10pm: Handicap (TB) | $135,000 (T) | 1,600m
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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