Afshin Ghaderzadeh's confidence was immediately apparent as he walked into a room with eager reporters in Dubai on Thursday, smiling and waving to cameras.
Flying in from Iran, where he was born, Ghaderzadeh was about to be declared the world's shortest living man by Guinness World Records. He walked into the room and was lifted on to the table to receive his plaque.
Ghaderzadeh, 20, stands at 65.24cm, earning him the Guinness shortest man living record. He has surpassed the previous title-holder, Colombia's Edward Hernandez, who measured 70.21cm tall when he was first recognised in 2010. Hernandez was remeasured as 72.1cm in 2020 by Guinness World Records.
“Just thinking about being a part of the Guinness World Records family is like a dream,” Ghaderzadeh said, adding, to “wake up the next day and the entire world knows who you are, that's magical”.
Ghaderzadeh was born and grew up in the West Azerbaijan Province in Northern Iran and enjoys some local fame because of his height. He is known for his kind and outgoing personality.
It has not been easy for him and his parents, who also attended the Dubai ceremony on Thursday. Ghaderzadeh is home-schooled, as he is unable to attend school, and struggles to do everyday things independently, sometimes even walking. His mother said she always needs to be by his side.
Ghaderzadeh, who weighs 5.6 kilograms, has not been officially diagnosed with a condition that has affected his height.
“We haven't got a specific diagnosis, but we know it's a form of primordial dwarfism,” Craig Glenday, editor-in-chief of Guinness World Records, tells The National.
He said the recognition could allow Ghaderzadeh's family to seek medical attention, which otherwise has been difficult for them because of their limited access to medical care.
“A good example would be Sultan Kosen, the tallest man right now. He had a pituitary gland tumour that caused excess growth hormones. By having the record, he came to the attention of the world's media, on a day like today, and a doctor who saw the press conference said, 'Oh we can fix this',” Glenday said.
Ghaderzadeh was very eager to talk to reporters at the ceremony, saying he enjoys the attention. “It makes me feel special.”
It was his first time flying out of his home town, and he has already taken a tour of Dubai.
His height does not seem to stop him living life to the fullest. He loves football and is a fan of Cristiano Ronaldo and former Iranian national captain Ali Daei in particular. He thinks France are going to win the World Cup.
Ghaderzadeh loves to sing and dance, and although he struggles to accomplish some physical activities, he can hold a plank for two minutes.
Asked about the first thing he does when he wakes up, he chuckles and says: “Check my social media.”
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The Cockroach
(Vintage)
Ian McEwan
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
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Sholto Byrnes on Myanmar politics
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
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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