Former Algerian PM Abdelmalek Sellal remanded in custody over graft

Algeria’s supreme court on Thursday remanded former prime minister Abdelmalek Sellal in custody over allegations of corruption, state TV reported.

A day earlier, the supreme court ordered the detention of another former prime minister, Ahmed Ouyahia, and the former public works and transport minister, Abdelghani Zaalane, for alleged involvement in corruption.

Both Mr Ouyahia and Mr Zaalane were taken to the prison of El Harrach on the outskirts of the the capital on Wednesday but it was not immediately clear where Mr Sellal would be held.

The detentions are part of a sweeping anti-corruption campaign that has followed a popular uprising that forced president Abdelaziz Bouteflika, 82, to resign on April 2 after two decades in office. The weekly protests were launched to oppose Mr Bouteflika's plan to run for another term but the protester are now seeking the removal of an entrenched political class that has held power in Algeria since independence from France in 1962.

Mr Ouyahia, 66, stepped down in March after Mr Bouteflika announced he would not stand in the presidential elections scheduled for the following month, ending his fourth spell as prime minister that began in August 2017. Mr Sellal, 70, replaced Mr Ouyahia as prime minister in 2012 and held the post until May 2017, stepping down briefly in March 2014 to manage Mr Bouteflika's re-election campaign.

The former president's brother, Said Bouteflika, is among other leading figures in government and industry jailed recently on charges of corruption. It is widely believed Said Bouteflika held the reins of power in Algeria after the president suffered a 2013 stroke that left him unable to speak clearly , partially paralysed — and rarely seen in public.

Two retired generals who headed top intelligence units also have also been jailed on corruption charges.

The reliable online site TSA Algeria quoted a Justice Ministry statement dated May 26 saying a dozen former high government officials were being investigated for acts concerning "the conclusion of public works contracts contrary to rules and laws in place".

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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