Human rights groups say the government of Iranian President Hassan Rouhani has carried out "a series of executions" since mid-December 2020. AP
Human rights groups say the government of Iranian President Hassan Rouhani has carried out "a series of executions" since mid-December 2020. AP
Human rights groups say the government of Iranian President Hassan Rouhani has carried out "a series of executions" since mid-December 2020. AP
Human rights groups say the government of Iranian President Hassan Rouhani has carried out "a series of executions" since mid-December 2020. AP

Iran hangs Baluch man for killing of Revolutionary Guards


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Iran on Saturday executed an ethnic Baluch man convicted of killing Revolutionary Guards members, the judiciary's official website reported, a day after the UN had urged Iranian authorities to spare his life.

The Mizan site said Javid Dehghan, who it said was a leader of the Sunni militant group Jaish Al Adl – or the Army of Justice, was hanged for shooting dead two guards five years ago in the south-eastern Sistan and Baluchistan province.

In a tweet on Friday, the UN human rights office called for a halt to Dehghan’s imminent execution and condemned “a series of executions – at least 28 – since mid-December, including of people from minority groups”.

World bodies and human rights groups have often criticised Iran for its rights record and large number of executions – the world’s highest after China, according to Amnesty International.

Amnesty said the court that convicted Dehghan relied on "torture-tainted ‘confessions’" and ignored serious abuses of due process by Revolutionary Guards agents and prosecution authorities during the investigation.

The impoverished Sistan and Baluchestan province, which borders Afghanistan and Pakistan, has long been the scene of frequent clashes between security forces and Sunni militants and drug smugglers.

The population of the province is predominantly Sunni Muslim, while most Iranians are Shiite.

Jaish Al Adl, which says it seeks greater rights and better living conditions for ethnic minority Baluchis, has claimed responsibility for several attacks in recent years on Iranian security forces in the province.

On Thursday, state media said an Iranian member of ISIS was executed in south-western Khuzestan province, home to many of Iran’s ethnic Arabs, for taking part in an attack that killed two paramilitary Basij militiamen.

What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

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The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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The years Ramadan fell in May

1987

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Distance covered: 160km

Temperature: -40°C

Weight of equipment: 45kg

Altitude (metres above sea level): 0

Terrain: Ice rock

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Distance covered: 130km

Temperature: -50°C

Weight of equipment: 50kg

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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

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

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Southampton 2 (Ings 32' & pen 89') Tottenham Hotspur 5 (Son 45', 47', 64', & 73', Kane 82')

Man of the match Son Heung-min (Tottenham)

French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

Men's football draw

Group A: UAE, Spain, South Africa, Jamaica

Group B: Bangladesh, Serbia, Korea

Group C: Bharat, Denmark, Kenya, USA

Group D: Oman, Austria, Rwanda

UAE currency: the story behind the money in your pockets