Iranian President Ebrahim Raisi addresses the crowd during an annual demonstration in front of the former US embassy in Tehran. AP
Iranian President Ebrahim Raisi addresses the crowd during an annual demonstration in front of the former US embassy in Tehran. AP
Iranian President Ebrahim Raisi addresses the crowd during an annual demonstration in front of the former US embassy in Tehran. AP
Iranian President Ebrahim Raisi addresses the crowd during an annual demonstration in front of the former US embassy in Tehran. AP

New Iran protests erupt in universities and Kurdish region


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New protests erupted in Iran on Sunday at universities and in the largely Kurdish north-west, keeping a seven-week anti-regime movement going despite a fierce crackdown.

The protests, sparked in mid-September by the death of Mahsa Amini after she was arrested for breaching strict dress rules for women, have evolved into the biggest challenge for the leadership since the 1979 revolution.

The protests have been nationwide, unlike demonstrations in November 2019, spreading across social classes, universities, the streets and even schools, showing no sign of letting up.

The Hengaw rights group in Norway said security forces opened fire on Sunday at a protest in Marivan, a town in Kurdistan province, wounding 35 people.

It was not immediately possible to verify the toll.

The latest protest was sparked by the death in Tehran of a Kurdish student from Marivan, Nasrin Ghadri, who died on Saturday after being beaten over the head by police, Hengaw said.

Iranian authorities have not yet commented on the cause of her death.

Hengaw said Ghadri was buried at dawn without a funeral ceremony on the insistence of the authorities, who feared the event could become a protest flashpoint.

Images posted on social media showed protesters threw stones at the official administration building and took down and burnt the Iranian flag.

Residents, including women without headscarves, marched through the streets.

Authorities sent reinforcements to the area and the sound of gunfire echoed around the city as night fell, Hengaw said.

Kurdish-populated regions have been the crucible of protests since the death of Amini, a Kurd from the town of Saqez in Kurdistan province.

Universities have also emerged as major protest centres. Iran Human Rights, an organisation in Norway, said students at Sharif University in Tehran were staging sit-ins Sunday in support of arrested colleagues.

Students at the university in Babol, in northern Iran, removed gender segregation barriers that by law were put up in their cafeteria, the IHR said.

The protests have been sustained by myriad different tactics, with observers noting a trend of young people tipping off clerics' turbans in the streets.

IHR said on Saturday that at least 186 people have been killed in the crackdown on the Amini protests, up by 10 from Wednesday.

It said another 118 people had lost their lives in protests since September 30 in Sistan-Baluchistan, a mainly Sunni province in the south-east, presenting a further major headache for the regime.

IHR said security troops killed at least 16 people using live rounds when protests erupted after prayers on Friday in the town of Khash in Sistan-Baluchistan.

The protests were fanned by fury over the restrictive dress rules for women, over which Amini had been arrested.

But they have now become a broad movement against the theocracy that has ruled Iran since the fall of the shah in 1979.

Meanwhile Sunnis in Sistan-Baluchistan — where the alleged rape of a girl in police custody was the spark for protests — have long felt discriminated against by the nation's Shiite leadership.

IHR also warned that "dozens" of arrested protesters had been charged with purported crimes for which they could be sentenced to death, up from only a handful earlier reported.

On Sunday, by far most of Iran's legislators — 227 out of 290 — urged the judiciary to apply "an eye for an eye" justice at the protests, which authorities describe as "riots".

The continuing crackdown has included the arrests of prominent activists, journalists and artists, such as rapper Toomaj Salehi.

There is also growing concern about the well-being of The Wall Street Journal's contributor and freedom of expression campaigner Hossein Ronaghi, who was arrested in September and whose family says is on hunger strike in Evin prison.

In a new blow, his father Ahmad is now in intensive care after a heart attack while conducting a vigil outside Evin, Ronaghi's brother Hassan wrote on Twitter.

Prominent dissident Majid Tavakoli, also jailed at the start of the crackdown, was beaten in Evin, his family wrote on social media.

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

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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

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Scoreline

Man Utd 2 Pogba 27', Martial 49'

Everton 1 Sigurdsson 77'

Updated: June 13, 2023, 8:11 AM