Candidates in France's presidential election are pushing to make themselves heard over the war in Ukraine, as polls suggest incumbent Emmanuel Macron remains the clear favourite to win.
Buoyed by his diplomacy and toughness on Moscow since its troops invaded Ukraine, he is riding high with two weeks to go before polling, but has faced accusations of ducking real debate.
Questioned on Sunday about his minimum campaigning, a testy Mr Macron told broadcaster France 3 that "no one would understand at a moment when there's war" if he was out electioneering "when decisions have to be made for our countrymen".
Short of a major upset at the April 10 first round vote, Mr Macron's opponent in the run-off will be far-right National Rally leader Marine Le Pen, in a repeat of five years ago.
But Ms Le Pen's far-right rival Eric Zemmour, conservative Valerie Pecresse and left-winger Jean-Luc Melenchon still hope they can reach the second round on April 24.
"Everything could be decided in the two weeks to come," with four in 10 likely voters still undecided, Adelaide Zulfikarpasic of the BVA Opinion polling group, told AFP.
Former columnist and TV commentator Mr Zemmour on Sunday rallied thousands of people waving French flags under a cloudless sky near the Eiffel Tower.
He urged more energy from his supporters after a speech hitting familiar notes of nostalgia for past French greatness and swipes at unassimilated immigrants.
"We've still got 14 days left; it's an eternity", Mr Zemmour said, claiming to be "the only candidate on the right".
Now trailing below 10 per cent in some polls, he is far short of Ms Le Pen's 20 per cent and Mr Macron at close to 30.
Ms Le Pen tried to project serenity as allies, including her niece Marion Marechal, deserted her for the tougher-talking Mr Zemmour.
Instead Ms Le Pen has pounded the pavements campaigning on French streets and market squares, and on Sunday again sought to cast herself as more mainstream and competent than her rival.
"Eric Zemmour's programme is brutal in form but very limited in substance, whereas I have a draft law ready to be passed" on Islam and immigration, she told weekly newspaper Le Journal du Dimanche on Sunday.
With Mr Zemmour and Ms Le Pen slogging it out for the hard-right and Mr Macron sounding pro-business and law-and-order notes, conservative Valerie Pecresse has struggled to make herself heard.
Most recently, a positive Covid test has kept her from planned campaign stops.
On Sunday, the leading left-wing candidate Jean-Luc Melenchon - polling at 12 to 15 per cent - was rallying supporters in the Mediterranean port city Marseille.
While left-wing resistance including the 2018-19 "yellow vest" protest has dogged the presidency of former banker Mr Macron, a slew of competing candidacies from the left have yet to make a real mark on this year's election.
Mr Melenchon told the crowd that "we've suddenly said to ourselves 'we're going to make it'" into the second round.
"We're going to talk about serious things, not money fantasies like the one or racist fantasies like the other," he added, targeting Mr Macron and Ms Le Pen.
Left-wing voters are split between Paris Mayor Anne Hidalgo - polling around just two percent for the once-mighty Socialist Party - Communist candidate Fabien Roussel and Greens boss Yannick Jadot.
The woes of Ms Pecresse and Ms Hidalgo, candidates respectively of the traditional right and left bastions that dominated France for years, illustrate the longer-term factors beyond Ukraine that have scrambled French politics.
"The systematic voter who voted out of duty, the voter who was loyal and faithful to political parties or to candidates... no longer exists," said Anne Muxel, research director at Paris' Centre for Political Research.
"Voters have a much more independent, individualised relationship to politics and to their electoral choices, they're much more mobile, more volatile," she said.
Especially given that "the majority of French people don't feel represented by political office-holders."
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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
ANDROID%20VERSION%20NAMES%2C%20IN%20ORDER
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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
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
The biog
Year of birth: 1988
Place of birth: Baghdad
Education: PhD student and co-researcher at Greifswald University, Germany
Hobbies: Ping Pong, swimming, reading
if you go
SERIE A FIXTURES
Saturday Spezia v Lazio (6pm), Juventus v Torino (9pm), Inter Milan v Bologna (7.45pm)
Sunday Verona v Cagliari (3.30pm), Parma v Benevento, AS Roma v Sassuolo, Udinese v Atalanta (all 6pm), Crotone v Napoli (9pm), Sampdoria v AC Milan (11.45pm)
Monday Fiorentina v Genoa (11.45pm)
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
Pakistan Super League
Previous winners
2016 Islamabad United
2017 Peshawar Zalmi
2018 Islamabad United
2019 Quetta Gladiators
Most runs Kamran Akmal – 1,286
Most wickets Wahab Riaz –65