• Police officers and protesters confront each other during the demostration. Reuters
    Police officers and protesters confront each other during the demostration. Reuters
  • Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers. EPA
    Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers. EPA
  • Algerian riot police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
    Algerian riot police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
  • Algerian riot police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
    Algerian riot police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
  • Algerian protesters take part in an anti-government demonstration in Algiers marking the first anniversary of the protest movement. AFP
    Algerian protesters take part in an anti-government demonstration in Algiers marking the first anniversary of the protest movement. AFP
  • Algerian riot police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
    Algerian riot police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
  • Members of the Algerian police use a water cannon to disperse an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
    Members of the Algerian police use a water cannon to disperse an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
  • Members of the Algerian police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
    Members of the Algerian police block the progress of an anti-government demonstration heading towards the presidential palace in the capital Algiers. AFP
  • Members of the Algerian police block the progress of an anti-government demonstration in the center of the capital Algiers. AFP
    Members of the Algerian police block the progress of an anti-government demonstration in the center of the capital Algiers. AFP
  • Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers, Algeria. EPA
    Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers, Algeria. EPA
  • Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers, Algeria. EPA
    Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers, Algeria. EPA
  • Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers, Algeria. EPA
    Algerians shout slogans as they march to mark the first anniversary of the popular protests in Algiers, Algeria. EPA

Hefty prison terms confirmed for two Algeria ex-PMs


  • English
  • Arabic

A court in the Algerian capital on Thursday upheld lengthy prison sentences against two former prime ministers who served under ex-president Abdelaziz Bouteflika, a judicial source said.
The judgement confirmed sentences of 15 years for Ahmed Ouyahia and 12 years for Abdelmalek Sellal that had originally been handed down in December 2019, the source said.
The two were convicted in a corruption trial centring on the country's auto sector and the covert financing of an aborted 2019 re-election bid by the ailing Bouteflika, who resigned in April that year amid mass protests.
The two men were retried after the supreme court in November annulled their earlier convictions following an appeal.
During the retrial in early January, Ouyahia admitted to receiving gold bars from Gulf donors then selling them on the black market, Algeria's official news agency reported.
Ouyahia said he had previously kept quiet about the matter so as "not to undermine the relations between Algeria and certain friendly countries".
The automobile scandal, in which several businessmen were also convicted, cost the public purse an estimated 128 billion dinars (about $1 billion today).
Ouyahia was prime minister four times between 1995 and 2019. Sellal served from 2012 to 2017 and managed four of Bouteflika's election campaigns.
The trial of the two former premiers in December 2019 was the first in a series of high-profile corruption cases launched after Bouteflika resigned after 20 years at the helm.
It was also the first time since Algeria's independence from France in 1962 that former prime ministers had been put on trial.

But observers believe that convictions of former political figures and businessmen since Bouteflika stepped down amount more to internal score settling among the elite than a reflection of meaningful reform.
The protest movement that forced his resignation kept up its demonstrations long after his departure from power, before eventually stopping early last year due to the coronavirus pandemic.
A prisoners' rights group says more than 90 people, including activists, social media users and journalists, are currently in custody in connection with that movement.
Abdelmadjid Tebboune, another former prime minister under Bouteflika, became president in late 2019, in a poll boycotted by the protesters. Official data put the turnout at only around 40 percent.
Mr Tebboune is currently in hospital in Germany, after suffering complications related to his infection with coronavirus late last year.

MATCH INFO

Inter Milan 2 (Vecino 65', Barella 83')

Verona 1 (Verre 19' pen)

Results

1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m

Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)

2pm Handicap (TB) 68,000 (D) 1,950m

Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer

2.30pm Maiden (TB) Dh60,000 (D) 1,600m

Winner Mazagran, Tadhg O’Shea, Satish Seemar

3pm Handicap (TB) Dh84,000 (D) 1,800m

Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer

3.30pm Handicap (TB) Dh76,000 (D) 1,400m

Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly

4pm Maiden (TB) Dh60,000 (D) 1,200m

Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer

4.30pm Handicap (TB) Dh68,000 (D) 1,200m

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

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

EA Sports FC 25
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Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

The 10 Questions
  • Is there a God?
  • How did it all begin?
  • What is inside a black hole?
  • Can we predict the future?
  • Is time travel possible?
  • Will we survive on Earth?
  • Is there other intelligent life in the universe?
  • Should we colonise space?
  • Will artificial intelligence outsmart us?
  • How do we shape the future?

The flights: South African Airways flies from Dubai International Airport with a stop in Johannesburg, with prices starting from around Dh4,000 return. Emirates can get you there with a stop in Lusaka from around Dh4,600 return.
The details: Visas are available for 247 Zambian kwacha or US$20 (Dh73) per person on arrival at Livingstone Airport. Single entry into Victoria Falls for international visitors costs 371 kwacha or $30 (Dh110). Microlight flights are available through Batoka Sky, with 15-minute flights costing 2,265 kwacha (Dh680).
Accommodation: The Royal Livingstone Victoria Falls Hotel by Anantara is an ideal place to stay, within walking distance of the falls and right on the Zambezi River. Rooms here start from 6,635 kwacha (Dh2,398) per night, including breakfast, taxes and Wi-Fi. Water arrivals cost from 587 kwacha (Dh212) per person.