Two hauliers load their lorries with what is fast becoming a precious commodity in France as the coronavirus pandemic takes its dreadful toll - coffins.
While most businesses have shut their doors as part of a national lockdown designed to slow the spread of the disease, the coffin-making factory in the sleepy town of Jussey in north-east France can barely keep up with the orders.
France has confirmed nearly 60,000 cases of the coronavirus and as of Friday 5,387 deaths, the fourth-highest tally in the world.
"Given what's happening, the pace of production is going up by 50 coffins a day," said Emmanuel Garret, manager at the OGF plant. "We're going up from 360 to 410."
The group, which also has a factory near the Alps in eastern France, churns out about 144,000 coffins a year, making it the country's biggest producer.
The Jussey plant manufactures 80,000 oak and pine caskets for the French market. It is not short of wood as there are about 60 square kilometres of forest in the adjacent area.
The town of just 1,600 inhabitants lies between Paris and the east of France, regions at the epicentre of the outbreak that account for more than half of the country's death toll.
"It's clear that in terms of activity, it's where the demand is now strongest," Mr Garret said.
Inside the factory, the 120 employees beaver away assembling coffins that usually sell for between 700 euros (Dh 2,775) to 5,000 euros (Dh 19,821) apiece.
That will change as the surge in demand has pushed the plant to focus on the simpler units, Mr Garret said.
Keeping a safe distance from each other and regularly disinfecting the workspace, the employees all wear masks. The company commissioned local seamstresses to make them due to a chronic shortage caused by the global pandemic.
Quick turnaround
While the conveyor belts turn and robots finish off the varnishing in Jussey, more than 300 km away in Paris, preparations are underway for a wave of deaths with more than 2,200 people on life-support in regional hospitals.
At the Rungis food market, the largest in Europe, local authorities on Friday were converting a hall into a mortuary to hold 1,000 coffins and side rooms for families to say farewell to their loved ones for the last time.
"This is not a video game, this is reality," Paris police chief Didier Lallement said. The makeshift morgue was to ensure there would be capacity if needed, he added.
Nathalie Vounikoglou, saleswoman for Bernier, one of the five casket distributors in the Paris region, said demand from funeral parlours had jumped by 20 per cent in the past two weeks.
"We have occasional shortages of low-end models in standard size because there are no more ceremonies and so families go for the least expensive," she said.
Some nursing homes and hospitals do not want to hold onto the bodies of coronavirus patients, Ms Vounikoglou said, meaning there has to be a quicker turnaround.
Funeral parlours are ordering coffins at a day's notice rather than the four or five previously, out of concern they could fall short.
"For the moment, we are restocking for the next morning," Ms Vounikoglou said.
Awar Qalb
Director: Jamal Salem
Starring: Abdulla Zaid, Joma Ali, Neven Madi and Khadija Sleiman
Two stars
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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
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5