Several European nations are introducing new coronavirus restrictions as they try to tackle outbreaks of the Omicron mutation.
France has banned New Year parties, Ireland imposed a curfew on restaurants and Germany announced travel restrictions from France and Denmark, which itself closed entertainment venues.
Previously announced travel restrictions between France and the UK, which on Friday endured a third day of record new cases, also kicked into force at 12am CET on Saturday (11pm on Friday in the UK).
“The fifth wave is here and it is here in full force,” French Prime Minister Jean Castex said.
He also said that major public parties and fireworks will be banned on New Year's Eve and recommended that people, even if vaccinated, take a self-test before coming together for end-of-year parties.
France will also reduce the interval between the second and third doses of vaccine from five to four months from January, Mr Castex said.
He said Omicron was spreading like “lightning” in Europe and it would become the dominant strain in France in early 2022.
“I’m appealing to everyone’s responsibility to find other ways to celebrate than large gatherings and avoiding moments of conviviality,” Mr Castex said.
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Activists demonstrate in front of the BioNTech headquarters in Mainz, Germany. AP Photo -

Head nurse Gunnar Goelzenleuchter hard at work at the coronavirus ICU at a clinic in Darmstadt, Germany. Reuters -

Opponents of coronavirus measures march during a demonstration near the church square in Koenigs Wusterhausen, Germany. AP Photo -

A pedestrian wearing a protective face mask walks near Notre-Dame Cathedral, in Paris. Nearly 57,000 new Covid-19 infections are being reported in France every 24 hours. EPA -

Schoolchildren wearing protective face masks play in the courtyard at a private school in Saint-Sebastien-sur-Loire near Nantes, France. Reuters -

People pay attention to health advice by wearing face masks in Paris. AP Photo -

A patient receives an injection of the Moderna Covid-19 vaccine in Merignac on the outskirts of Bordeaux, south-western France. AFP -

Nurses prepare and check vaccine syringes at FieraMesse, the Bolzano trade fair centre, during a vaccination 'marathon' in Italy. Getty Images -

People wearing face masks in central Madrid. Spain's prime minister is urging people to 'remain prudent' over the holidays. AP Photo -

People visit a Christmas market at Plaza Mayor in the Spanish capital. Reuters -

Protesters take part in a demonstration against the government's measures taken in order to limit the spread of the coronavirus, in Bregenz, Austria. AFP -

Dutch King Willem-Alexander visits a vaccination centre in Rijswijk, the Netherlands. EPA
Regional prefects will ban spontaneous parties and ask cities to hold off on fireworks and other celebrations, he said.
“I understand the frustration to limit yourselves in such festive moments, but we owe that to our healthcare personnel,” Mr Castex said.
France will also increase the pressure on people to be vaccinated. Only immunised people will be able to receive a “health pass” that gives them access to restaurants, medical facilities and cultural venues, meaning a negative Covid test will not be sufficient.
“It’s not admissible that a minority of French people who refuse to get vaccinated puts at risk the life of a whole country and the daily life of a large majority of French people who’ve played ball since the beginning of this pandemic,” Mr Castex said.
Germany on Friday designated France and Denmark as high-risk zones for the transmission of coronavirus and will impose a quarantine on unvaccinated travellers from the two countries.
The requirement will be imposed from Sunday and will also apply to travellers from Norway, Lebanon and Andorra. Those who are unvaccinated or who have not recovered from the virus will be subject to quarantine with the possibility of testing on day five.
“We must prepare for a challenge that we have not yet had in this form,” Health Minister Karl Lauterbach said.
Irish restaurants and entertainment venues will close at 8pm from Monday, with the measure extended until January 30 under government plans to curb the spread of Covid-19.
Theatres, sport grounds, cinemas and other entertainment venues will be included in the curfew, Prime Minister Micheal Martin said.
The maximum capacity will be cut to the lesser of 50 per cent or 5,000 people for outdoor events and 50 per cent or 1,000 people for indoor events.
“Left unchecked, this new strain will represent a very significant threat to hospital and critical care, but also a threat to all society and the economy,” Mr Martin said.
Denmark announced it was closing entertainment venues including amusement parks and museums in response to a rise in Covid-19 cases that experts said was faster than expected.
In the Netherlands, health experts are advising a strict lockdown, Dutch media reported on Friday, days after a partial lockdown was extended into January.
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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
Juliot Vinolia’s checklist for adopting alternate-day fasting
- Don’t do it more than once in three days
- Don’t go under 700 calories on fasting days
- Ensure there is sufficient water intake, as the body can go in dehydration mode
- Ensure there is enough roughage (fibre) in the food on fasting days as well
- Do not binge on processed or fatty foods on non-fasting days
- Complement fasting with plant-based foods, fruits, vegetables, seafood. Cut out processed meats and processed carbohydrates
- Manage your sleep
- People with existing gastric or mental health issues should avoid fasting
- Do not fast for prolonged periods without supervision by a qualified expert
FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
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Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
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In 2016, the Shaded Dome was awarded with the 'De Vernufteling' people's choice award, an annual prize by the Dutch Association of Consulting Engineers and the Royal Netherlands Society of Engineers for the most innovative project by a Dutch engineering firm.
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Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
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Favourite book: The Alchemist by Paulo Coelho
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The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
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1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
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3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
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10 - major trophies won.
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1. Build digital or technical skills: After graduation, people can find it extremely hard to find jobs. From programming to digital marketing, your early twenties are for building skills. Future employers will want people with tech skills.
2. Side hustle: At 16, I lived in a village and started teaching online, as well as doing work as a virtual assistant and marketer. There are six skills you can use online: translation; teaching; programming; digital marketing; design and writing. If you master two, you’ll always be able to make money.
3. Networking: Knowing how to make connections is extremely useful. Use LinkedIn to find people who have the job you want, connect and ask to meet for coffee. Ask how they did it and if they know anyone who can help you. I secured quite a few clients this way.
4. Pay yourself first: The minute you receive any income, put about 15 per cent aside into a savings account you won’t touch, to go towards your emergency fund or to start investing. I do 20 per cent. It helped me start saving immediately.



