Explained: Europe's contradictory travel rules
Legions of happy tourists descended upon Spain on Monday as it reopened its borders to people from anywhere in the world who have been fully vaccinated.
There were fewer Britons than would have been present had Spain been included on the UK's quarantine-free green list for travel, but one Irish citizen was particularly ecstatic.
"We're thrilled, delighted. We love Spain, the sun, the food and everything about it," said holidaymaker Gillian Ford, who flew from rainy Dublin.
"You only live once so you need to get out and enjoy it," she told AFP before heading off to the beaches of Marbella with her husband Edward.
Spain is hoping the influx of visitors will revitalise its all-important tourism sector that has been battered by the coronavirus pandemic.
With vaccination rates rising across Europe, many are hoping it will be a busy summer for tourism, and by mid-morning there was a steady flow of arrivals at Malaga airport in the southern Andalucia region, among them German, Irish and Belgian tourists.
At least 20 international flights landed in the morning, with the arrivals delighted to finally be able to hit the beach after more than a year of lockdown.
"I haven't left Belgium for a year," 73-year-old Rose Huo, a Belgian citizen who came to visit her sister who lives in southern Spain, told AFP.
"It's always bad weather in Belgium, it's always raining but here it's always sunny. We'll still have to be very careful but it's a start."
Under the new rules, anyone who has completed their vaccinations at least 14 days before travel is allowed into Spain.
Europeans who haven't yet been vaccinated, who could already enter Spain with a negative PCR test taken within 72 hours, can now come with a cheaper antigen test taken in the 48 hours before arrival.
Spain laments UK amber list placement
Heavily dependent on tourism, Spain saw its economy contract by a sharp 10.8 per cent in 2020, one of the worst performers in the eurozone.
The world's second-most popular destination hopes to bounce back this year and is expecting to welcome 45 million travellers.
These hopes were dealt a blow on Friday when the UK opted to keep Spain on its amber list, meaning any Britons holidaying there will have to quarantine and take expensive PCR tests on their return home, putting many people off.
The British normally make up the largest contingent of tourists to Spain. In 2019, more than one fifth of Spain's 83.5 million arrivals were from the UK.
The decision was called "disappointing" by Spain's Health Minister Carolina Darias.
Her country put several measures in place to lure British tourists, allowing them to enter freely from late May without needing to show they'd been vaccinated or even present a negative Covid-19 test.
Against the backdrop of uncertainty, major travel operator Tui cancelled all of its flights to Spain until June 13.
The UK travel list is up for review towards the end of the month, with Spain's hospitality sector hoping to be green-listed.
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
It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Results
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THE DRAFT
The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.
Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan
Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe
Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi
Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath
Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh
Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh
Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar
Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel
The Case For Trump
By Victor Davis Hanson
