• UAE Team Emirates rider Marc Hirschi lays on the side of the road after crashing during the first stage of the Tour de France.
    UAE Team Emirates rider Marc Hirschi lays on the side of the road after crashing during the first stage of the Tour de France.
  • Marc Hirschi receives medical treatment after crashing during the first stage of the Tour de France.
    Marc Hirschi receives medical treatment after crashing during the first stage of the Tour de France.
  • Marc Hirschi receives medical care after a mass crash during the 1st stage of the Tour de France.
    Marc Hirschi receives medical care after a mass crash during the 1st stage of the Tour de France.
  • UAE Team Emirates rider Tadej Pogacar, left, with Geraint Thomas, right, and Chris Froome, centre, on the start line of the first stage of the Tour de France.
    UAE Team Emirates rider Tadej Pogacar, left, with Geraint Thomas, right, and Chris Froome, centre, on the start line of the first stage of the Tour de France.
  • Team Deceuninck Quickstep's Julian Alaphilippe celebrates between Team Groupama-FDJ's David Gaudu and Team UAE Emirates' Tadej Pogacar after crossing the finish line to win the first stage of the Tour de France.
    Team Deceuninck Quickstep's Julian Alaphilippe celebrates between Team Groupama-FDJ's David Gaudu and Team UAE Emirates' Tadej Pogacar after crossing the finish line to win the first stage of the Tour de France.
  • Riders on the side of the road after a mass crash during the first stage of the Tour de France.
    Riders on the side of the road after a mass crash during the first stage of the Tour de France.
  • Riders on the side of the road after a mass crash during the first stage of the Tour de France.
    Riders on the side of the road after a mass crash during the first stage of the Tour de France.
  • Team B&B KTM's Cyril Lemoine is helped by medical staff after crashing during the first stage of the Tour de France.
    Team B&B KTM's Cyril Lemoine is helped by medical staff after crashing during the first stage of the Tour de France.
  • Tadej Pogacar prior the start of the first stage of the Tour de France.
    Tadej Pogacar prior the start of the first stage of the Tour de France.
  • Tadej Pogacar and his UAE Team Emirates teammates in the peloton.
    Tadej Pogacar and his UAE Team Emirates teammates in the peloton.
  • UAE Team Emirates rider Tadej Pogacar celebrates on the podium wearing the white jersey for best young rider.
    UAE Team Emirates rider Tadej Pogacar celebrates on the podium wearing the white jersey for best young rider.
  • UAE Team Emirates rider Tadej Pogacar celebrates on the podium wearing the white jersey for best young rider.
    UAE Team Emirates rider Tadej Pogacar celebrates on the podium wearing the white jersey for best young rider.

Police still looking for spectator who caused Tour de France crash


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French police on Sunday were still looking for the spectator who sent a large part of the Tour de France peloton crashing in the opening stage amid calls for fans to behave on the side of the road.

On Saturday, Tony Martin was sent tumbling when he rode straight into a cardboard sign being held out by a fan looking the other way at a television camera, creating chaos with 47 kilometres left of the stage.

"The Landerneau police are investigating and we haven't heard back from them yet," Tour deputy director Pierre-Yves Thouault said after organisers ASO filed a lawsuit against the unidentified spectator.

"We are going to repeat our calls for fans to behave time and again, through the police on the side of the road and our social network," Thouault added.

"Most of the fans are peaceful but I want to stress that you come see the Tour, you don't take selfies, you keep your kids close to you."

Israel-Start Up Nation sports manager Rik Verbrugghe said that while riders enjoyed the support of fans, they created an extra stress in the peloton.

"It’s a good thing to have all those fans on the side of the road but it brings extra stress, extra danger," he told reporters.

"We saw also the first crash was because of a fan. Most of the time the fans make it pretty dangerous because they make the road narrower. But it’s part of the game, that’s what makes cycling so exciting and so beautiful."

Martin, one of dozens of riders to hit the ground on Saturday, urged the fans to be more respectful.

"This message is for the people who think that the Tour de France is a circus, for the people who risk everything for a selfie with a 50 kph fast peloton... please respect the riders and the Tour de France," the German wrote on Instagram.

"Use your head or stay home!"

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

How The Debt Panel's advice helped readers in 2019

December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'

JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.

“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”

November 26:  ‘I owe Dh100,000 because my employer has not paid me for a year’

SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue. 

SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."

October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'

MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.

“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."