• People watch a Faro Airport arrivals screen display information in Faro, Portugal. Reuters
    People watch a Faro Airport arrivals screen display information in Faro, Portugal. Reuters
  • A passenger waits at the check-in at Thessaloniki Makedonia Airport in Thessaloniki, Greece. Bloomberg
    A passenger waits at the check-in at Thessaloniki Makedonia Airport in Thessaloniki, Greece. Bloomberg
  • A passenger enters the Covid-19 testing centre at the international arrivals hall in Terminal 5 at London Heathrow Airport in London, UK. Bloomberg
    A passenger enters the Covid-19 testing centre at the international arrivals hall in Terminal 5 at London Heathrow Airport in London, UK. Bloomberg
  • A tourist waits at a coffee shop in the international airport of Palma de Mallorca, Majorca island, eastern Spain. EPA
    A tourist waits at a coffee shop in the international airport of Palma de Mallorca, Majorca island, eastern Spain. EPA
  • A man uses the Ashyq mobile application at a security checkpoint in the international airport of Almaty, Kazakhstan. Reuters
    A man uses the Ashyq mobile application at a security checkpoint in the international airport of Almaty, Kazakhstan. Reuters
  • Passengers walk in the Fiumicino Rome's international airport. LaPresse via AP
    Passengers walk in the Fiumicino Rome's international airport. LaPresse via AP
  • Passengers board a flight at Charles de Gaulle airport in Roissy, France. Bloomberg
    Passengers board a flight at Charles de Gaulle airport in Roissy, France. Bloomberg
  • People sit ready to depart from Copenhagen Airport, Denmark, for the Spanish holiday island of Mallorca. EPA
    People sit ready to depart from Copenhagen Airport, Denmark, for the Spanish holiday island of Mallorca. EPA

Contradictory Covid international travel rules explained


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The gradual reversal of Covid restrictions on international travel has provided a welcome fillip for tourists but left many of the world's would-be travellers confused.

The UK is a significant contributor to the confusion.

Last month it launched its much-trailed traffic light system which puts countries on a green, amber or red list and tailors the level of travel restrictions accordingly.

Portugal which was the only major country placed on the green list initially. But only a couple of weeks later, the government suddenly reversed the decision because of rising case numbers of the Indian variant in the popular Iberian destination.

Portugal's demotion to the amber list infuriated the travel sector. London's Heathrow Airport said the sudden removal risked sending a message that the UK "remains isolated from the rest of the world".

Germany is on the UK's amber list but on Saturday it imposed fresh restrictions on UK travellers because of concerns over the spread of the Indian variant, of which Britain has the most cases in Europe.

With the EU moving ahead with plans for free travel within the bloc for those who have been vaccinated, the scope for confusion widens.

While the EU has a plan for a unified reopening, some member states have moved ahead more quickly. And for each international trip, there are rules for entry into the destination country and separate regulations for leaving and returning home.

Here’s a rundown of current rules for high-demand European and transatlantic travel. Most Asian countries, along with Australia and New Zealand, are mostly closed to outsiders.

International travel rules by country

UK

The traffic-light system for travel is explained here.

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Many green list destinations aren't letting people from Britain in, but the list still looks set to expand. Ryanair chief executive Michael O'Leary predicted Italy and Greece will be added by the end of the month, followed by Spain in June.

There are also intra-UK restrictions, with Scotland banning travel to parts of England where the Indian variant is on the rise.

Travellers who have been through a red list country over the past 10 days are barred from entry unless they are British or Irish nationals or UK residents.

Germany

Germany provides more visitors to Europe’s beaches than any other nation. It loosened border curbs with member countries of the EU and the Schengen free-travel zone on May 13, giving its citizens access to more destinations than their British counterparts.

Fully vaccinated or recovered people no longer need a negative Covid-19 test and don't have to quarantine when they re-enter the country from those locations, removing a hurdle for Germans considering a holiday on the continent.

Those who don’t meet those criteria will, for now, have to quarantine from designated risk zones, including all of Italy and Greece, as well as swathes of Spain.

Meanwhile, travel from so-called third countries like the post-Brexit UK remains severely restricted.

People can only enter if they're residents of Germany, have an important role or if there is an urgent need to travel, such as life-or-death medical care.

Citizens from Australia, Israel, New Zealand, Singapore and Thailand can enter Europe’s biggest economy without restrictions. China, Hong Kong and Macau residents will also be allowed when Germans are granted equivalent entry rights, according to the interior ministry.

Italy

The epicentre of the first coronavirus wave in Europe has relaxed rules for tourists entering from abroad.

Arrivals from most EU countries, Switzerland, the UK and Israel can avoid a 10-day quarantine with a certificate showing a negative coronavirus test no more than 48 hours before landing. Entry from San Marino and the Vatican City, microstates nestled within the Italian peninsula, is unrestricted.

Travellers from Japan, Canada and the US face restrictions on movement and must isolate for 10 days.

Most other tourists aren’t allowed to enter, although Americans can get around the quarantine if they join certain Alitalia SpA, Delta Air Lines and American Airlines Group flights between Rome and Milan on one end and New York’s John F. Kennedy International and Atlanta on the other, with Dallas Fort Worth potentially being added.

Americans can get around Italian quarantine requirements if they join certain Alitalia SpA, Delta Air Lines and American Airlines Group flights. AP
Americans can get around Italian quarantine requirements if they join certain Alitalia SpA, Delta Air Lines and American Airlines Group flights. AP

France

France allows entry from the EU and a handful of other countries so long as people complete a form and receive a negative test within 72 hours before travel. Arrivals from seven nations, including the UK, New Zealand and Japan, must also self-isolate for a week.

Passengers from higher-risk countries, including Argentina, India and South Africa, must have a valid reason for travel and may be required to take a second test depending on the timing of the pre-flight screening. A 10-day quarantine is mandatory.

A metropolitan curfew is still in place in France from 9pm through 6am. Residents are not allowed to travel outside of the EU or seven designated countries unless they meet a list of exemptions.

Spain and Greece

Tourists from Olympics host Japan and the UK can enter Spain from Monday without a PCR test.

This should give a major boost to the country’s tourism sector since Britain provides its biggest source of visitors – but there’s a hitch.

With Spain on the UK's amber list, Britons will have to self-isolate once they get home. And there’s testing required on departure as well as return, which will quell some of the enthusiasm.

Some EU and European Economic Area arrivals can go to Spain without a test, along with people from Australia, China and Hong Kong – places that are also mostly shut off.

Arrivals from the bulk of EU countries, including Germany, Ireland and France, must take a test. The list is reviewed every two weeks.

Those entering Spain from India must quarantine for 10 days, a period that can be shortened with a negative test on the seventh day.

Entry to Spain will get easier from June 7, when those vaccinated with EU or WHO-approved shots will be welcomed and can travel around the country freely.

For Greece, travellers from the EU and Schengen Area can enter without self-isolating as long as they can prove they’ve taken a negative PCR test within 72 hours of arrival. The test isn’t required for those who have completed their vaccinations, or recovered in the past nine months, and can show proof.

Other countries that are allowed to enter Greece under the same conditions include the US, the UK, Russia and Canada.

Portugal

Airlines rushed capacity into Portugal after the UK put it on its green list in May. Their plans were upended when the government reversed the decision just a couple of weeks later in early June. demoting the Iberian country to amber.

Tourists from the UK, and EU and Schengen Area countries can go as long as they present proof of a negative test carried out 72 hours or less before the flight.

People from countries with high Covid-19 incidence rates of 500 cases or more per 100,000 inhabitants over the past two weeks can only make essential trips and must quarantine for 14 days at home or at a location chosen by the health authority.

The list includes South Africa, Brazil, India, Cyprus, Croatia, Lithuania, the Netherlands and Sweden, although it doesn’t include people who have made airport stopovers in those places.

US

Trans-Atlantic travel has begun to open up, but so far it's very much a one-way street with Americans able to fly to some European countries but with no reciprocal arrangements in place.

Under a presidential decree issued by Joe Biden, entry to the US is denied to anyone who in the previous 14 days has been in the UK or Schengen Area, which includes 22 EU members, plus a number of other countries like Norway, Iceland and Switzerland.

The EU's move to work toward a more comprehensive reopening for vaccinated visitors will favour Americans

There’s an exception for US citizens, permanent residents and their families, so Americans can return home with ease if they can get to the destination country.

To enter the UK, amber-listed arrivals from the US must self-isolate for 10 days. There's some expectation that the US may soon be added to the green list, with momentum building toward a bilateral accord in the run-up to the G7 meeting in England next month.

Americans can travel to parts of continental Europe without the need to isolate, generally on the same basis as visitors from within the region.

Those parts include Greece and certain flights to Italy, as well as Iceland and Cyprus. France will join the list on June 9 while strong restrictions still apply to Germany, Portugal, the Netherlands and Ireland.

The EU's move to work toward a more comprehensive reopening for vaccinated visitors will favour Americans and other countries where vaccination rates are high. With the UAE currently topping this chart, it bodes well for Emiratis.

The unvaccinated could potentially get in too, if the US is added to an EU "white list" that currently features eight countries, including New Zealand and Israel, with low Covid-19 rates.

Getting added isn’t certain, however, and Bloomberg reported last week that talks had stalled.

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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Sting & Shaggy

44/876

(Interscope)

2020 Oscars winners: in numbers
  • Parasite – 4
  • 1917– 3
  • Ford v Ferrari – 2
  • Joker – 2
  • Once Upon a Time ... in Hollywood – 2
  • American Factory – 1
  • Bombshell – 1
  • Hair Love – 1
  • Jojo Rabbit – 1
  • Judy – 1
  • Little Women – 1
  • Learning to Skateboard in a Warzone (If You're a Girl) – 1
  • Marriage Story – 1
  • Rocketman – 1
  • The Neighbors' Window – 1
  • Toy Story 4 – 1
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%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3EDual%20synchronous%20electric%20motors%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E1%2C108hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C340Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%20(front%20axle)%3B%20two-speed%20transmission%20(rear%20axle)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E488-560km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh928%2C400%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EOrders%20open%3C%2Fp%3E%0A
German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

Tightening the screw on rogue recruiters

The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.

 Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.

A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.

The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.

The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.

Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.

Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment

But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.

UAE v Ireland

1st ODI, UAE win by 6 wickets

2nd ODI, January 12

3rd ODI, January 14

4th ODI, January 16

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000

Match info

Champions League quarter-final, first leg

Liverpool v Porto, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports