Mahan Sedarat during a hearing in Tehran. Photo: Isna
Mahan Sedarat during a hearing in Tehran. Photo: Isna
Mahan Sedarat during a hearing in Tehran. Photo: Isna
Mahan Sedarat during a hearing in Tehran. Photo: Isna

Iran suspends protester's death sentence pending Supreme Court ruling


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Iran has temporarily suspended the death sentence of a man convicted during nationwide protests.

An order to suspend the death sentence of Mahan Sedarat has been issued “until the judgment is issued by the Supreme Court,” the top court ruled in a statement shared by state media IRNA on Wednesday.

His lawyer Mousavi Abbas confirmed the suspension and said he had requested a retrial.

The suspension was also reported by state-affiliated outlets Isna and Shargh Daily.

The judiciary charged Mr Sedarat with Moharabeh, or “enmity against God”, for various alleged “offences” including stabbing a security officer, setting fire to a motorcycle and “destroying the complainant's phone.”

  • Iranians protest in Tehran after the death of 22-year-old Mahsa Amini after she was detained by the morality police in September. AP Photo
    Iranians protest in Tehran after the death of 22-year-old Mahsa Amini after she was detained by the morality police in September. AP Photo
  • Protests have intensified despite a vicious government crackdown that has left as many as 200 people dead, although estimates of the toll by rights groups vary. AP Photo
    Protests have intensified despite a vicious government crackdown that has left as many as 200 people dead, although estimates of the toll by rights groups vary. AP Photo
  • At least eight members of the security forces have also been killed or wounded during the unrest and there are signs that violent resistance could be intensifying. AP Photo
    At least eight members of the security forces have also been killed or wounded during the unrest and there are signs that violent resistance could be intensifying. AP Photo
  • A fire burns at the office of the governor of Mahabad, in the West Azerbaijan province of Iran. AFP
    A fire burns at the office of the governor of Mahabad, in the West Azerbaijan province of Iran. AFP
  • Protesters gather in the a courtyard of Chitgar complex in western Tehran. AFP
    Protesters gather in the a courtyard of Chitgar complex in western Tehran. AFP
  • Iranian protesters continue to defy a deadly crackdown by security forces. AFP
    Iranian protesters continue to defy a deadly crackdown by security forces. AFP
  • A woman cuts her hair at the grave site of Nika Shahkarami in the city of Khorramabad, during a reported memorial held to mark 40 days since the death of the 16-year-old. AFP
    A woman cuts her hair at the grave site of Nika Shahkarami in the city of Khorramabad, during a reported memorial held to mark 40 days since the death of the 16-year-old. AFP
  • A woman not wearing a headscarf stands on top of a vehicle as thousands make their way towards Saqez, Mahsa Amini's home town, to mark 40 days since her death in police custody. AFP
    A woman not wearing a headscarf stands on top of a vehicle as thousands make their way towards Saqez, Mahsa Amini's home town, to mark 40 days since her death in police custody. AFP
  • Iranian riot police prepare to confront protesters the capital, Tehran. AFP
    Iranian riot police prepare to confront protesters the capital, Tehran. AFP
  • Iranian protesters surge forward amid clashes with riot police in Tehran. AFP
    Iranian protesters surge forward amid clashes with riot police in Tehran. AFP
  • A crowd blocks an intersection during a protest to mark 40 days since Amini's death in custody. AP Photo
    A crowd blocks an intersection during a protest to mark 40 days since Amini's death in custody. AP Photo
  • Iranian police arrive to disperse a protest in Tehran. AP Photo
    Iranian police arrive to disperse a protest in Tehran. AP Photo
  • Protesters chant at a vigil for Amini at the Khajeh Nasir Toosi University of Technology in Tehran. Reuters
    Protesters chant at a vigil for Amini at the Khajeh Nasir Toosi University of Technology in Tehran. Reuters
  • Students at Sharif University of Technology attend a protest. AP Photo
    Students at Sharif University of Technology attend a protest. AP Photo
  • Police outside Sharif University during a student protest. AP Photo
    Police outside Sharif University during a student protest. AP Photo
  • Students at the university protest over the death of Amini, who was in 'morality police' custody for allegedly breaking strict rules on head coverings for women. AP Photo
    Students at the university protest over the death of Amini, who was in 'morality police' custody for allegedly breaking strict rules on head coverings for women. AP Photo
  • The students' banner says: 'No to mandatory hijab'. AP Photo
    The students' banner says: 'No to mandatory hijab'. AP Photo

Thousands have rallied since mid-September against more than four decades of theocratic rule which has involved capital punishment for government critics, while security forces have shot protesters in their hundreds.

Iran has carried out two known executions of people arrested in the recent protests so far, holding firm to threats it would execute protesters rallying for freedom — labelled “rioters” by authorities.

Mohsen Shekari and Majidreza Rahnavard were both hanged after the judiciary accused them of Moharebeh, for allegedly injuring and murdering members of the security forces. They were both killed after speedy trials widely condemned as “sham trials” by activists, rights groups and international lawyers.

Iran International reported that Mr Rahnavard was buried in secret by authorities, without informing his family. His mother had been permitted to visit him but was not told the death sentence had been carried out until after his execution.

A protester at a rally in Berlin in solidarity with Iranian protests following the death of Mahsa Amini. EPA
A protester at a rally in Berlin in solidarity with Iranian protests following the death of Mahsa Amini. EPA

The UN says Iran is holding about 14,000 people in connection with the protests, with some rights groups putting the toll at 18,000. Almost 500 others have been killed, some of whom were reportedly shot dead while watching demonstrations from their homes.

Protests broke out almost three months ago over the death of Mahsa Amini, a Kurdish-Iranian woman killed while in morality police custody. Officials said she had a heart attack — a claim quickly quashed by her family.

Tehran has tried to blame foreign powers — particularly the US and Israel — for the popular uprising, which has posed the biggest threat to its authority since the Islamic republic was established in 1979.

Demonstrations have been held across the country and have faced a particularly brutal response in the Kurdish west, and in the south-east, where security forces killed more than 90 people in what is known as Zahedan's Bloody Friday.

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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

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The Settlers

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Rating: 5/5

UAE currency: the story behind the money in your pockets
Company%C2%A0profile
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Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.

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Buy tickets at: wbworldabudhabi.com/en/tickets

 

 

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October 13-14 KartZone (complimentary trials)

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COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A
Six large-scale objects on show
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The team

Videographer: Jear Velasquez 

Photography: Romeo Perez 

Fashion director: Sarah Maisey 

Make-up: Gulum Erzincan at Art Factory 

Models: Meti and Clinton at MMG 

Video assistant: Zanong Maget 

Social media: Fatima Al Mahmoud  

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