Vincent Clerc, left, and teammate Clement Poitrenaud. Clerc failed to prove his fitness today ahead of Friday's clash with Wales.
Vincent Clerc, left, and teammate Clement Poitrenaud. Clerc failed to prove his fitness today ahead of Friday's clash with Wales.
Vincent Clerc, left, and teammate Clement Poitrenaud. Clerc failed to prove his fitness today ahead of Friday's clash with Wales.
Vincent Clerc, left, and teammate Clement Poitrenaud. Clerc failed to prove his fitness today ahead of Friday's clash with Wales.

France makes two changes for Wales match


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MARCOUSSIS // France coach Marc Lievremont has made two changes for Friday's Six Nations match against Wales, with the winger Benjamin Fall replacing Vincent Clerc and the flanker Julien Bonnaire coming in for Fulgence Ouedraogo. Both changes for the Cardiff encounter are because of injury, with the French picking up several knocks in an impressive 33-10 win over Ireland in their second championship match.

Ouedraogo has a calf tear and Clerc has a twisted ankle. Fall regains his place after starting in France's 18-9 win at Scotland. Lievremont gave Clerc this morning to prove his fitness because he accepted "there is not enough time between now and the match for him to be 100 per cent in Cardiff". France have never won three straight matches since Lievremont took over from Bernard Laporte following the 2007 World Cup, and a win in Cardiff would establish France as firm favourites for the Grand Slam ahead of matches against Italy and England.

Wales lost their opening match 30-17 to England at Twickenham after rallying from 20-3 down to lead 20-17 into the latter stages of the match. "They could have beaten England at Twickenham and they finished the match brilliantly against Scotland," Lievremont said. "I imagine they will be very motivated to play against us and that it will be very hard." Against Scotland, Wales scored 17 points in the last five minutes to win 31-24.

"You know they always have that potential, but for the moment they haven't managed to string together 80 minutes of very good rugby," Lievremont said. Team: Clement Poitrenaud, Benjamin Fall, Mathieu Bastareaud, Yannick Jauzion, Alexis Palisson, Francois Trinh-Duc, Morgan Parra; Thomas Domingo, William Servat, Nicolas Mas, Lionel Nallet, Pascal Pape, Thierry Dusautoir, Julien Bonnaire, Imanol Harinordoquy. Replacements: Jean-Baptiste Poux, Dimitri Szarzewski, Julien Pierre, Alexandre Lapandry, Frederic Michalak, David Marty, Julien Malzieu. * AP

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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

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