WESTERN SAHARA // Morocco’s King Mohammed VI has said Western Sahara was at “the dawn of a new era” as Moroccans celebrated 40 years since reclaiming the territory from Spanish colonial rule.
Speaking in the region’s capital, Laayoune, King Mohammed was joined by tens of thousands of Moroccans to celebrate the Green March, when 350,000 Moroccans escorted by 20,000 Moroccan troops, crossed into Western Sahara on November 6, 1975.
King Mohammed described the event as a “watershed moment in the process to complete the kingdom’s territorial integrity”.
“Following the epic achievement of liberating our land and shoring up peace and security, our country has sought to enable the Saharan populations to become full-fledged citizens and enjoy a dignified life,” he said in a speech on Friday broadcast to the nation.
The king said that Western Sahara would continue to benefit from “advanced regionalisation” and the government’s “development model”.
He said revenues from the region’s natural resources would be invested locally and he listed several infrastructure projects that would be pushed ahead, including a desalination plant, transport links, energy projects and industrial parks.
“I am keen to make sure we provide our fellow citizens in the southern provinces with all the necessary means to enable them to manage their own affairs and show they are capable of developing their region,” King Mohammed said.
From Rabat to Marrakech and Casablanca, Moroccans flocked from the all corners of the country to take part in Friday’s celebrations.
“For the past 40 years, all Moroccans come to Laayoune on this day to celebrate this great occasion,” said Latifa Solouh, in her 30s, who has lived in the city most of her life. “We all gather here today because we are all so happy, it is such a joyous occasion.”
Dressed in green and red, the colours of the national flag, the revellers drove up and down the narrow streets of Laayoune chanting in support of their country and king. “This is a big day for us,” said Yassine Mohammed, a 22-year-old construction worker from Marrakech.
“Our happiness isn’t just for this day, it’s for every day from that day 40 years ago and onwards. It’s the first time I attend the celebrations here and it’s really overwhelming.”
Many decorated cars, buses and motorcycles drove to the airport to welcome the king upon his arrival.
The Green March was named after the holy colour of Islam, which adorned many of the buildings in Laayoune’s old town.
Eight days after the march, Spain conceded that the territory was lost and two thirds of the area was handed to Morocco and the remaining third in the south was given to Mauritania.
However, the division of the territory sparked a conflict with the Algerian-backed Polisario Front which claims the region should be independent. A United Nations mission has ensured a ceasefire remained in place since 1991. A referendum on Western Sahara’s future has never taken place.
On Friday, King Mohammed said Morocco continued to offer greater autonomy to Western Sahara.
“Those who are waiting for any other concession on Morocco’s part are deceiving themselves. Indeed, Morocco has given all there was to give,” the king said.
Last week, UN secretary general Ban Ki-moon called for negotiations in the coming months to finally settle the Western Sahara dispute.
Mohammed Ait Ouali, Morocco’s ambassador to the UAE, said the celebrations of the anniversary of the Green March were a “recognition of what has been achieved since then in the southern provinces in terms of sustainable development in all sectors”.
cmalek@thenational.ae
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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