French President Emmanuel Macron delivers a speech at the site of the National Library of France in Richelieu on Tuesday. Reuters
French President Emmanuel Macron delivers a speech at the site of the National Library of France in Richelieu on Tuesday. Reuters
French President Emmanuel Macron delivers a speech at the site of the National Library of France in Richelieu on Tuesday. Reuters
French President Emmanuel Macron delivers a speech at the site of the National Library of France in Richelieu on Tuesday. Reuters

France to reduce visas for North Africans in migration dispute


Soraya Ebrahimi
  • English
  • Arabic

France will reduce the number of visas issued to people in North Africa because governments there are refusing to take back migrants expelled from France.

The move announced on Tuesday comes amid pressure from far-right politicians on centrist President Emmanuel Macron to implement tougher immigration rules.

It creates new tension between France and North Africa. The Moroccan Foreign Minister, Nasser Bourita, condemned the decision as “unjustified".

Starting in a few weeks, the French government plans to slash the number of visas given to Algerians and Moroccans by half, and to Tunisians by 30 per cent, government officials say.

All three countries were part of France’s colonial empire, and many Europe-bound migrants and other visitors coming from those nations have family or other ties in France.

French spokesman Gabriel Attal told Europe-1 radio that France decided to take action because Algeria, Morocco and Tunisia have refused recently to provide consular documents for their citizens being deported from France after arriving illegally.

Virus travel restrictions have also complicated return efforts.

A senior official in the French presidency said France especially wanted the countries to take back people flagged for extremism, and expressed hope that a solution could be found soon.

Mr Attal said France had been trying to reach a diplomatic solution since it passed a tougher immigration law in 2018.

Between January and July, French judicial authorities ordered 7,731 Algerians to leave its territory because they did not have residency authorisation.

But only 22 departed because many lacked the necessary documents from Algeria, Europe-1 reported.

Mr Bourita said his country had issued 400 consular documents to Moroccans being expelled from France, but many of them refused to take a virus test, which is required to re-enter Morocco.

That is “the problem of France, which must deal with it", he said in Rabat.

Mr Bourita said Morocco was trying to find “the necessary balance between facilitating the movement of people, whether students, businessmen and those wishing to benefit from medical services, and combating clandestine immigration".

Tunisia took a more conciliatory public stance.

“We are among countries that are co-operative in this domain and we have excellent relations with France,” President Kais Saied’s office said.

French politicians on the right and far right are pushing for tougher immigration rules before France’s April presidential election. Mr Macron is expected to announce a re-election bid.

Far-right presidential candidate Marine Le Pen gave qualified backing to the visa reduction but said the government waited too long before acting.

Ms Le Pen was Mr Macron’s main rival in the 2017 election and is regarded as his principal opponent if he runs again.

“For a long, long, long, long time, I have been asking that steps be taken to oblige certain countries to respect international law,” she said, identifying Algeria and Tunisia.

“I am pleased that the president of the republic heard me. I find it’s a bit late.”

Ms Le Pen was speaking about her plans for a referendum on her proposals for a “drastic reduction” of immigration to France.

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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Updated: September 28, 2021, 10:42 PM