French President Emmanuel Macron's contentious pension age rise is entering a crunch week as it goes before MPs on Monday before its opponents launch another wave of strikes.
Allies of Mr Macron took to the airwaves to say pushing up France's retirement age from 62 to 64 was essential to fund the welfare state.
Mr Macron's predecessor, Francois Hollande, meanwhile weighed in to question the timing of the reforms amid public anxiety over the cost of living.
“It is a movement that begins with pensions, but encompasses other anger, other frustrations … it is quite dangerous territory,” said Mr Hollande, of the Socialist Party.
The bill is likely to face fireworks in the National Assembly, where left-wing parties have submitted thousands of amendments, when MPs debate it on Monday.
Mr Macron's centrist Renaissance party lacks a majority in the assembly and will need votes from the centre-right Republicans to pass his reform.
In a concession to the Republicans, Prime Minister Elisabeth Borne said people who started working at the age of 20 would be able to retire at 63.
“This is a necessary reform and a responsible reform,” said Jean-Rene Cazeneuve, a Macron ally who sits on a finance committee in parliament.
“We can say to our compatriots: your pension system will be saved, will be preserved in the coming years.”
The bill's opponents will take to the streets again on Thursday, after millions took part in two rounds of national strikes in January.
National strikes in France — in pictures
Railways are expected to be heavily disrupted as unions pile pressure on Mr Macron. The strikes have also affected oil refineries, airports and schools in one of France's biggest protest movements in years.
“The great majority of French people are against the pension reform. The government has to listen and stop it coming into force,” said Alexis Corbiere, a senior MP in the left-wing France Unbowed party.
The proposed reform would mean France's pension age — currently one of the lowest in the industrialised world at 62 — would rise to 63 in 2027 and then to 64 in 2030.
Mr Macron has long argued that people need to work longer so that more is paid into social security funds, as France's population ages.
He won a second term last year after campaigning to raise the pension age, but lost his parliamentary majority at a separate ballot two months later.
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
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out