At the heart of the conflict is Nasri's claim of being a tax resident in Dubai. While the United Arab Emirates has become a popular destination for high-profile expatriates, French authorities are contesting his status. Their argument rests on the belief that the "center of vital interests" for the former Manchester City star remains in France. To support this, they have pointed to his ownership of three French properties and travel data obtained from airlines.
Records suggest that between 2021 and 2023, Nasri spent between 126 and 208 days per year in France, significantly more than the 42 to 124 days he spent in the UAE. In an unusual piece of evidence, authorities even tracked his food delivery habits, noting that in 2022, he had 212 meals delivered in Paris via Deliveroo. These factors have led the court to support the administration’s view that he maintains a durable presence in his home country.