French voters will head to the polls in April for a presidential election. AFP
French voters will head to the polls in April for a presidential election. AFP
French voters will head to the polls in April for a presidential election. AFP
French voters will head to the polls in April for a presidential election. AFP

French presidential election shortlist reveals field of 12 candidates


Simon Rushton
  • English
  • Arabic

Twelve candidates have made it to the starting line of the French presidential election, including a number of far-right candidates who espouse strong immigration restrictions and have recently been criticised for pro-Putin comments.

The incumbent, Emmanuel Macron, is leading in opinion polls with Marine Le Pen, the most well-known of the far-right candidates, running second.

Ms Le Pen was criticised last week after photos of her with Russian President Vladimir Putin resurfaced.

Asked about her meeting with Mr Putin in 2017, she said: “The Vladimir Putin of five years ago is not exactly that of today,” adding that he had “crossed a red line” in attacking Ukraine.

She said the war had “partly changed” her view. “Yes, it’s an authoritarian regime, historically and in culture. Even if we are judging by our western norms, which are not Russian norms,” she said.

Far-right populist Eric Zemmour, known for his diatribes on Islam and immigration, condemned the war but said “if Putin is guilty, the West is responsible”.

The first round of the 2022 French presidential election will be held on April 10.

The President of the Constitutional Council, Laurent Fabius, announced the 12 candidates who had made it to the starting line-up on Monday.

The candidates for the 2022 French presidential election. First row, left to right: Nathalie Arthaud, Nicolas Dupont-Aignan, Yannick Jadot, Jean Lassalle, Marine Le Pen. Second row, left to right: French President Emmanuel Macron, Jean-Luc Melenchon, Valerie Pecresse, Philippe Poutou, Fabien Roussel and Eric Zemmour, after the official announcement in Paris, France. Reuters
The candidates for the 2022 French presidential election. First row, left to right: Nathalie Arthaud, Nicolas Dupont-Aignan, Yannick Jadot, Jean Lassalle, Marine Le Pen. Second row, left to right: French President Emmanuel Macron, Jean-Luc Melenchon, Valerie Pecresse, Philippe Poutou, Fabien Roussel and Eric Zemmour, after the official announcement in Paris, France. Reuters

They are:

  • Nathalie Arthaud, a professor of economics representing the anti-capitalist Lutte Ouvriere
  • Nicolas DuPont-Aignan, an MP for Essonne who has already run twice, winning 1.79 per cent of the vote in 2012 and 4.70 per cent in 2017
  • Anne Hidalgo, making her first run for the presidency. She is the socialist mayor of Paris who has won re-election in the capital
  • Jean Lassalle, who has represented the 4th constituency of the Pyrénées-Atlantiques department in the National Assembly since 2002
  • Marine Le Pen, president of the National Rally party, making her third run in the presidential election.
  • Emmanuel Macron won in 2017. The former deputy Secretary General of the Élysée and ex-Minister of the Economy has since faced the Covid-19 pandemic and Ukraine war
  • Jean-Luc Mélenchon is a left-wing candidate running for the third time
  • Yannick Jadot is a former director of campaigns for Greenpeace France
  • Valérie Pécresse is a centre-right candidate who has served as President of the Regional Council of Île-de-France since 2015
  • Philippe Poutou is a far-left former worker and trade unionist at Ford
  • Fabien Roussel is national secretary of the French Communist Party
  • Eric Zemmour is a populist far-right candidate trying to outflank Ms Le Pen
Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions

Qosty Byogaani

Starring: Hani Razmzi, Maya Nasir and Hassan Hosny

Four stars

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Fixtures
%3Cp%3E%3Cstrong%3EWednesday%2C%20April%203%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EArsenal%20v%20Luton%20Town%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3EManchester%20City%20v%20Aston%20Villa%2C%2011.15pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EThursday%2C%20April%204%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ELiverpool%20v%20Sheffield%20United%2C%2010.30pm%20(UAE)%3C%2Fp%3E%0A
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

Kathryn Hawkes of House of Hawkes on being a good guest (because we’ve all had bad ones)

  • Arrive with a thank you gift, or make sure you have one for your host by the time you leave. 
  • Offer to buy groceries, cook them a meal or take your hosts out for dinner.
  • Help out around the house.
  • Entertain yourself so that your hosts don’t feel that they constantly need to.
  • Leave no trace of your stay – if you’ve borrowed a book, return it to where you found it.
  • Offer to strip the bed before you go.
DRIVERS' CHAMPIONSHIP STANDINGS

1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Destroyer

Director: Karyn Kusama

Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan

Rating: 3/5 

UAE release: January 31 

Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.

A semen analysis of the father showed abnormal sperm so the couple required IVF.

Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.

A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.

On day three of the process, 14 embryos were biopsied for gender selection.

The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.

Day five of the treatment saw two male embryos transferred to the patient.

The woman recorded a positive pregnancy test two weeks later. 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Updated: March 07, 2022, 2:13 PM