France had a presidential election two Sundays ago. It will have another one this coming Sunday. Technically, the two votes are part of the same election. But for those many millions of citizens trekking to the polling booth, to put a cross in the box next to their favourite candidate for the second time in eight days, France’s run-off electoral system can seem unnecessarily complex. How does it work?
Perhaps a better place to start is why. First-past-the-post voting systems, such as that used in the US presidential election, can mean that the winning candidate is not elected by a majority of those who vote. Since the United States is basically a two-party system, that is less of a problem, but in other countries the votes could be split among candidates, with the result that the person who becomes president only winds up with, say, just 25 per cent of the vote. A two-round system seeks to avoid that problem by ensuring that whoever wins, wins by an absolutely majority of all those who vote.
In the French first round last week, 11 candidates contested the election. Only four gained more than 6 per cent, with the front-runner Emmanuel Macron winning 24 per cent of the vote. Had he gained more than 50 per cent of the vote, he would have won outright. Instead, in the second round, he will face Marine Le Pen only, so whoever wins will do so by an absolutely majority.
Both these outcomes were on display in Egypt’s two most recent presidential elections, which also used a two-round system. In the first, in 2012, a total of 13 candidates contested the election, with some better-known candidates, such as the former foreign minister and diplomat Amr Moussa, being eliminated in the first round. Mohammed Morsi and Ahmed Shafiq went through to the second round. Everyone remembers how that ended.
Two years later, when Abdel Fattah El Sisi stood for the presidency, he won the first round with an overwhelming majority of the vote, meaning no second round was necessary.
One of the downsides of a two-round system is voter apathy. Not everyone who votes in the first round may be bothered to turn out for the second round. But in the French system, this problem rarely arises. In fact, typically voter turnout increases in the second round – many voters see that as the real election, rather than the first round.
At particularly unusual times, however, the second-round voter turnout can spike. That last happened in 2002, when Marine Le Pen’s father Jean-Marie went through to the second round. Voter turnout jumped, as many French citizens turned out to make sure his racist Front National party was kept out of power. The same could happen this Sunday, after calls for the voters to “save democracy” from the possibility of a Le Pen presidency.
Every democracy struggles to work out how best to ensure as many votes as possible actually count. None do a perfect job. The upside of a two-round system is that, in a particularly contentious election like this one, voters who don’t like the first outcome have the opportunity to vote again.
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
THE BIO
Favourite author - Paulo Coelho
Favourite holiday destination - Cuba
New York Times or Jordan Times? NYT is a school and JT was my practice field
Role model - My Grandfather
Dream interviewee - Che Guevara
How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
UJDA CHAMAN
Produced: Panorama Studios International
Directed: Abhishek Pathak
Cast: Sunny Singh, Maanvi Gagroo, Grusha Kapoor, Saurabh Shukla
Rating: 3.5 /5 stars
The biog
Favourite colour: Brown
Favourite Movie: Resident Evil
Hobbies: Painting, Cooking, Imitating Voices
Favourite food: Pizza
Trivia: Was the voice of three characters in the Emirati animation, Shaabiyat Al Cartoon
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Off-roading in the UAE: How to checklist
FINAL SCORES
Fujairah 130 for 8 in 20 overs
(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)
Sharjah 131 for 8 in 19.3 overs
(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)
Match info:
Wolves 1
Boly (57')
Manchester City 1
Laporte (69')