Iran jails activist held during protests, supporters say

An Iranian appeals court has jailed for five years prominent activist and journalist Golrokh Iraee, who has been held since her arrest at the start of a protest movement, supporters said Sunday.

Iraee had refused to take part in the appeals court hearing over her sentence for taking part in illegal gatherings and breaching national security, saying she did not recognise the legitimacy of the court, rights groups have said.

She was arrested last September in a police raid on her home at the start of the protest movement sparked by the death of Mahsa Amini, who had been detained for wearing her hijab "improperly".

"Golrokh Iraee, who has been in Evin prison for 280 days, was sentenced to five years of imprisonment" by the Tehran court, according to a Twitter account in her name run by supporters.

The Court of First Instance sentenced her to seven years in April.

Well known for her campaigns on issues including stoning sentences and prison conditions, Iraee is the wife of activist Arash Sadeghi, who was also arrested during the protest movement but has now been released.

Some activists arrested during Iran's crackdown on the protest movement have been released over the past few months as the protests abated.

But prominent women campaigners remain behind bars, including activist Narges Mohammadi, labour rights advocate Sepideh Gholian and environmental campaigners Niloufar Bayani and Sepideh Kashani.

Meanwhile the two women journalists who did most to expose the case of Ms Amini – Niloufar Hamedi and Elaheh Mohammadi, both held since September – are on trial in Tehran on national security charges.

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

COMPANY%20PROFILE

%3Cp%3EFounder%3A%20Hani%20Abu%20Ghazaleh%3Cbr%3EBased%3A%20Abu%20Dhabi%2C%20with%20an%20office%20in%20Montreal%3Cbr%3EFounded%3A%202018%3Cbr%3ESector%3A%20Virtual%20Reality%3Cbr%3EInvestment%20raised%3A%20%241.2%20million%2C%20and%20nearing%20close%20of%20%245%20million%20new%20funding%20round%3Cbr%3ENumber%20of%20employees%3A%2012%3C%2Fp%3E%0A

Pandemic Parenting

Analysis: How will the pandemic affect children's mental health in the long term?

Watch: A week of family challenges that are fun for all ages

Learn: Antenatal and hypnobirthing classes that mums-to-be can do online

Mohammed bin Zayed Majlis

'We are betting on you - you are the future', Gargash tells young Emiratis

Young Emiratis are real target of fake news, Mohammed bin Zayed Majlis hears

Majlis 2018: Young Emiratis see entrepreneurship and innovation on the horizon