People demonstrate in November 2021 outside the Stockholm District Court, where Iranian former prison official Hamid Noury was questioned before being put on trial for alleged war crimes. TT News Agency / AFP
People demonstrate in November 2021 outside the Stockholm District Court, where Iranian former prison official Hamid Noury was questioned before being put on trial for alleged war crimes. TT News Agency / AFP
People demonstrate in November 2021 outside the Stockholm District Court, where Iranian former prison official Hamid Noury was questioned before being put on trial for alleged war crimes. TT News Agency / AFP
People demonstrate in November 2021 outside the Stockholm District Court, where Iranian former prison official Hamid Noury was questioned before being put on trial for alleged war crimes. TT News Agen

Sweden confirms arrest of citizen in Iran


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Sweden's foreign ministry has confirmed the arrest of a citizen in Iran amid strained relations between the two countries over the trial of a former Iranian prison official in Stockholm.

"We are aware that a Swedish citizen, a man in his 30s, has recently been detained in Iran. The embassy in Tehran is seeking information on the case and is in contact with local authorities," the Swedish Foreign ministry said in a statement to Reuters.

The ministry offered no further details but Swedish newspaper Aftonbladet reported the man was on holiday with other Swedes when he was detained.

There was no report of any such arrest on Iran's media.

Sweden advised citizens against non-essential travel to Iran on April 28 as the trial of Hamid Noury, 61, was drawing to a close.

The Iranian former prison official is accused of having played a leading role in the executions of political prisoners on government orders at the Gohardasht prison in Karaj, Iran, in 1988. He denied the charges.

He was arrested at a Stockholm airport in November 2019 after Iranian dissidents in Sweden filed police complaints against him. His trial ended on Wednesday, with the court due to issue a verdict in July.

Iran's foreign ministry summoned the Swedish envoy on Monday to protest against "the baseless and fabricated accusations that the Swedish prosecutor made against Iran during Noury's court case", Iranian media reported.

Two days later, Iran's semi-official Isna news agency said a Swedish-Iranian national sentenced to death in Iran on charges of spying for Israel will be executed by May 21. Ahmadreza Djalali, a disaster medicine doctor and researcher, was arrested in 2016 while on an academic visit to Iran.

Iran's powerful Revolutionary Guards have arrested dozens of dual nationals and foreigners in recent years, mostly on espionage charges. Rights activists have accused Iran of using them as bargaining chips. Iran, which does not recognise dual nationality, denies taking prisoners to gain diplomatic leverage.

However, Iran has exchanged several jailed foreigners and dual nationals with Iranians detained abroad.

With reporting from agencies.

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

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).

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COMPANY PROFILE

Company name: Letstango.com

Started: June 2013

Founder: Alex Tchablakian

Based: Dubai

Industry: e-commerce

Initial investment: Dh10 million

Investors: Self-funded

Total customers: 300,000 unique customers every month

If you go...

Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).

The lowdown

Badla

Rating: 2.5/5

Produced by: Red Chillies, Azure Entertainment 

Director: Sujoy Ghosh

Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke

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Updated: May 07, 2022, 8:00 AM