An Iranian cleric on Friday voiced support for the public's right to protest against the government, as teachers were expected to call a two-day strike from next week.
Anti-government demonstrations sparked by the death of a young woman in police custody have rocked the country since last month.
Mahsa Amini, who was aged 22, died three days after she was detained by the morality police in Tehran, on charges of breaching the country's strict dress code.
"The people have the right to criticise the leader of Muslim society, whether the criticism is justified or not," Ayatollah Javad Alavi-Boroujerdi was quoted by Shafaqna news agency as saying.
"The people have something to say and they don't agree with what you are doing," he told authorities.
The cleric, 68, is the grandson of late grand ayatollah Hossein Boroujerdi, the leading Shiite cleric in the 20th century.
He said that the media should have its freedom and "different thoughts should be expressed on state television".
Following Amini's death, violence spread to the streets, resulting in dozens of deaths and the arrest of hundreds.
During the unrest since last month, "some people have been arrested and are in jail... treat them with mercy," the Ayatollah said.
His sentiments were similar to remarks made by Grand Ayatollah Hossein Nouri Hamedani, a prominent conservative cleric and strong supporter of supreme leader Ayatollah Ali Khamenei, who called on the authorities to "listen to the demands of the people".
It came as of the country's teachers' unions called a two-day strike from Sunday over the deaths of schoolchildren amid a clampdown by security forces.
Young women, university students and schoolgirls have led the charge, removing their headscarves, chanting anti-government slogans and confronting the security forces on the streets.
The Co-ordinating Council of Teachers' Syndicates on Thursday called a strike in response to the government clampdown, which Amnesty International has said caused the deaths of at least 23 children.
"The Co-ordinating Council declares sit-in strikes for Sunday and Monday. We teachers will be present at schools but will refrain from being present in classes," it said on its Telegram channel.
"We know very well that the military and security forces and plainclothes [officers] have violated schools and educational centres," it said.
"During this systematic oppression, they have mercilessly taken the lives of a number of pupils and children; from Nika [Shahkarami] and Sarina [Esmailzadeh], to Abolfazl [Adinezadeh] and Asra Panahi."
The four, all in their teens, were killed by Iran's security forces during their operation against the nationwide protests that have flared since September 16, when Amini died in custody, according to human rights groups.
Oslo-based group Iran Human Rights said on Thursday that at least 27 children have been killed by the security forces and that children and teachers are among the thousands arrested in the crackdown.
In its statement, the teachers' union said "a large number of teachers have been arrested" without being charged.
"The rulers must know that Iran's teachers do not tolerate these atrocities and tyranny and proclaims that we are for the people, and these bullets and pellets you shoot at the people target our lives and souls," it said.
"This is why the Co-ordinating Council of Teachers Syndicates supports the rightful protests of the people across Iran, and condemns the killings and oppression of past weeks."
It vowed to "continue our protest until the people's right to protest is recognised, all pupils are unconditionally freed and return to schools, the system stops killing the people and children, and stops answering the people's rightful demands with bullets".
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Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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2017: Golden State bt Cleveland 4-1
2016: Cleveland bt Golden State 4-3
2015: Golden State bt Cleveland 4-2
2014: San Antonio bt Miami 4-1
2013: Miami bt San Antonio 4-3
2012: Miami bt Oklahoma City 4-1
2011: Dallas bt Miami 4-2
2010: Los Angeles Lakers bt Boston 4-3
2009: Los Angeles Lakers bt Orlando 4-1
2008: Boston bt Los Angeles Lakers 4-2
Global state-owned investor ranking by size
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UAE currency: the story behind the money in your pockets
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December 2014: Former UK finance minister George Osbourne reforms stamp duty, replacing the slab system with a blended rate scheme, with the top rate increasing to 12 per cent from 10 per cent:
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April 2016: New 3% surcharge applied to any buy-to-let properties or additional homes purchased.
July 2020: Rishi Sunak unveils SDLT holiday, with no tax to pay on the first £500,000, with buyers saving up to £15,000.
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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
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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 Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
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