A person is lifted to an ambulance outside a girls' school after reports of poisoning in Ardabil, Iran. Reuters
A person is lifted to an ambulance outside a girls' school after reports of poisoning in Ardabil, Iran. Reuters
A person is lifted to an ambulance outside a girls' school after reports of poisoning in Ardabil, Iran. Reuters
A person is lifted to an ambulance outside a girls' school after reports of poisoning in Ardabil, Iran. Reuters

Iran schoolgirl poisoning crisis worsens as officials confirm 50 schools affected


Paul Carey
  • English
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Iranian officials acknowledged on Sunday that girls at more than 50 schools were victims of poisonings.

Fear about the poisonings has spread among parents after months of unrest in the country.

The poisonings began in November in the holy city of Qom and it remains unclear who or what is responsible.

Reports now suggest schools across 21 of Iran's 30 provinces have had suspected cases, with girls' schools the site of nearly all incidents.

The attacks have raised fears that other girls could be poisoned, apparently just for going to school.

Education for girls has never been challenged at any time since the 1979 Islamic Revolution.

Iran has been calling on the Taliban in neighbouring Afghanistan to allow girls and women return to school and universities.

Protests in Iran - in pictures

  • 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

Interior Minister Ahmad Vahidi on Saturday said that investigators recovered “suspicious samples” in the course of their investigations into the incidents, the state-run Irna news agency said.

Mr Vahidi called for calm among the public, while also accusing the “enemy’s media terrorism” of inciting more panic over the poisonings.

But it was not until the poisonings received international media attention that hard-line President Ebrahim Raisi announced an investigation into the incidents on Wednesday.

On Sunday, Mr Raisi told the Cabinet, following a report read by Intelligence Minister Ismail Khatib, that the cause of the poisonings must be uncovered and confronted.

He described the attacks as a “crime against humanity for creating anxiety among student and parents".

Mr Vahidi said at least 52 schools had been affected by poisonings.

Iranian media reports have put the number of schools at more than 60. At least one boy's school has reportedly been affected.

Iranian-American celebrities show support for protest movement in Iran - in pictures

  • Sarah Shahi, who was born in the US to Iranian parents, has been vocal in her support of the protests. Pictured in London this week to promote the 'Black Adam' film. Photo: Warner Bros
    Sarah Shahi, who was born in the US to Iranian parents, has been vocal in her support of the protests. Pictured in London this week to promote the 'Black Adam' film. Photo: Warner Bros
  • Shahi at a 'Black Adam' premiere in London on Tuesday. Photo: Warner Bros.
    Shahi at a 'Black Adam' premiere in London on Tuesday. Photo: Warner Bros.
  • Yara Shahidi has repeatedly drawn attention to the situation in Iran on her Instagram account, where she has more than 7 million followers. AFP
    Yara Shahidi has repeatedly drawn attention to the situation in Iran on her Instagram account, where she has more than 7 million followers. AFP
  • US actress Yara Shahidi, pictured in 2017. EPA
    US actress Yara Shahidi, pictured in 2017. EPA
  • Navid Negahban, who was born in Iran, has posted support in both Farsi and English. Fatima Al Marzooqi / The National
    Navid Negahban, who was born in Iran, has posted support in both Farsi and English. Fatima Al Marzooqi / The National
  • Negahban in between takes while filming a scene during the shooting of the short film '51' at the Central Souk in Abu Dhabi on June 28, 2013. Christopher Pike / The National
    Negahban in between takes while filming a scene during the shooting of the short film '51' at the Central Souk in Abu Dhabi on June 28, 2013. Christopher Pike / The National
  • Maz Jobrani, a veteran Iranian-American comedian, recently posted a video on Instagram imploring people to care about what is happening in Iran. Photo: Levity Entertainment
    Maz Jobrani, a veteran Iranian-American comedian, recently posted a video on Instagram imploring people to care about what is happening in Iran. Photo: Levity Entertainment

Videos of upset parents and schoolgirls in emergency rooms with intravenous drips in their arms have flooded social media.

Making sense of the crisis remains challenging, given that nearly 100 journalists have been detained by Iran since the start of protests in September over the death of Mahsa Amini, 22.

Ms Amini had been detained by the country's morality police and later died.

The security force crackdown on those protests has led to at least 530 people killed and 19,700 detained, according to Human Rights Activists in Iran.

The children affected in the poisonings reportedly complained of headaches, heart palpitations, or feeling lethargic or unable to move.

Some described smelling tangerines, chlorine or cleaning agents.

Reports suggest at least 400 schoolchildren have fallen ill since November. Mr Vahidi said two girls remain in hospital because of underlying chronic conditions.

As more attacks were reported on Sunday, videos were posted on social media showing children complaining about pain in the legs and abdomen, and dizziness.

State media have mainly referred to these as “hysteric reactions".

Mahsa Amini protests in Iran and around the world - in pictures

  • Demonstrators chant slogans during the March of Solidarity for Iran in Washington. AFP
    Demonstrators chant slogans during the March of Solidarity for Iran in Washington. AFP
  • Another group of demonstrators at the march. AFP
    Another group of demonstrators at the march. AFP
  • A protest in support of Iranian women in Barcelona. Reuters
    A protest in support of Iranian women in Barcelona. Reuters
  • Iranian citizens and locals joined in the Barcelona protest. Reuters
    Iranian citizens and locals joined in the Barcelona protest. Reuters
  • People attend a demonstration in solidarity with Mahsa Amini and other Iranian women in Castello Square, Turin. EPA
    People attend a demonstration in solidarity with Mahsa Amini and other Iranian women in Castello Square, Turin. EPA
  • A person places a candle during the demonstration in Turin. EPA
    A person places a candle during the demonstration in Turin. EPA
  • A protester holds a pre-Islamic Revolution Iranian flag during a demonstration in Brussels in support of the Iranians fighting for their freedom. AFP
    A protester holds a pre-Islamic Revolution Iranian flag during a demonstration in Brussels in support of the Iranians fighting for their freedom. AFP
  • A protester wearing a top with a logo that reads 'No to an Islamic state" as she takes part in a rally in support of the Iranian people, in Brussels. AFP
    A protester wearing a top with a logo that reads 'No to an Islamic state" as she takes part in a rally in support of the Iranian people, in Brussels. AFP
  • People wave the Shah-era Iranian flag during a protest in Paris. AFP
    People wave the Shah-era Iranian flag during a protest in Paris. AFP
  • A woman shows her true colours in the protest against the Iranian government, in Paris. AFP
    A woman shows her true colours in the protest against the Iranian government, in Paris. AFP
  • A woman holds a flag, as people protest against the Iranian regime outside Iran's embassy in central London. Reuters
    A woman holds a flag, as people protest against the Iranian regime outside Iran's embassy in central London. Reuters
  • Supporters of the Kurdistan Workers' Party (PKK) carry placards and wave party flags in Beirut, during a protest against the death of Ms Amini. EPA
    Supporters of the Kurdistan Workers' Party (PKK) carry placards and wave party flags in Beirut, during a protest against the death of Ms Amini. EPA
  • People demonstrate against the Iranian government outside the Houses of Parliament in London following the death of Amini. Reuters
    People demonstrate against the Iranian government outside the Houses of Parliament in London following the death of Amini. Reuters
  • A mural in Paris depicts women cutting their hair to show support for Iranian protesters. AP
    A mural in Paris depicts women cutting their hair to show support for Iranian protesters. AP
  • People take part in a rally against the Iranian government in Vancouver, Canada, on Saturday. AP
    People take part in a rally against the Iranian government in Vancouver, Canada, on Saturday. AP
  • Protesters take to the streets of Tehran. EPA
    Protesters take to the streets of Tehran. EPA
  • Iranian protesters run after clashing with with police. EPA
    Iranian protesters run after clashing with with police. EPA
  • A protester shaves their head outside the Houses of Parliament in London. Reuters
    A protester shaves their head outside the Houses of Parliament in London. Reuters
  • Iranians living in Athens hold a protest in solidarity. AFP
    Iranians living in Athens hold a protest in solidarity. AFP
  • People take part in a rally in The Hague. AFP
    People take part in a rally in The Hague. AFP
  • A woman cuts her hair during a demonstration in Santiago, Chile, by feminist groups and Iranian migrants in support of Iranian women following the death of Amini. AFP
    A woman cuts her hair during a demonstration in Santiago, Chile, by feminist groups and Iranian migrants in support of Iranian women following the death of Amini. AFP
  • Members of feminist groups and Iranian migrants during the protests in Santiago. AFP
    Members of feminist groups and Iranian migrants during the protests in Santiago. AFP
  • Iranian activists shout slogans during a protest against the government in Tehran, in Amsterdam, The Netherlands. EPA
    Iranian activists shout slogans during a protest against the government in Tehran, in Amsterdam, The Netherlands. EPA
  • A protester holds a painted portrait of Mahsa Amini in Berlin, Germany. EPA
    A protester holds a painted portrait of Mahsa Amini in Berlin, Germany. EPA
  • A protester shows red paint on her face, resembling blood splatters and bloody handprints next to the national Iranian emblem, during a rally in Berlin. EPA
    A protester shows red paint on her face, resembling blood splatters and bloody handprints next to the national Iranian emblem, during a rally in Berlin. EPA
  • Iranian protesters shout slogan during a protest in Istanbul, Turkey. EPA
    Iranian protesters shout slogan during a protest in Istanbul, Turkey. EPA
  • A woman holds a sign during a protest against the Iranian government, in front of the country's embassy in Madrid, Spain. The protests were triggered by the death of a young Iranian woman, Mahsa Amini, in police custody. Reuters
    A woman holds a sign during a protest against the Iranian government, in front of the country's embassy in Madrid, Spain. The protests were triggered by the death of a young Iranian woman, Mahsa Amini, in police custody. Reuters
  • A woman cuts her hair during the protest in front of the Iranian embassy in Madrid. Reuters
    A woman cuts her hair during the protest in front of the Iranian embassy in Madrid. Reuters
  • Israelis show their support for women in Iran as they hold up placards of Amini during a protest in Jerusalem. EPA
    Israelis show their support for women in Iran as they hold up placards of Amini during a protest in Jerusalem. EPA
  • Amini, 22, was arrested in Tehran on September 13, 2022, by the morality police. She fell into a coma while in police custody and was declared dead on September 16. EPA
    Amini, 22, was arrested in Tehran on September 13, 2022, by the morality police. She fell into a coma while in police custody and was declared dead on September 16. EPA
  • People walk by graffiti in support of the protests triggered by Amini's death, in Jerusalem. EPA
    People walk by graffiti in support of the protests triggered by Amini's death, in Jerusalem. EPA
  • A protest in Nantes, western France, after the death of Amini in Iranian police custody. AFP
    A protest in Nantes, western France, after the death of Amini in Iranian police custody. AFP
  • Women gather for a demonstration in Barcelona, Spain. AFP
    Women gather for a demonstration in Barcelona, Spain. AFP
  • Demonstrators in Nantes. Amini's death has sparked a global protest movement. AFP
    Demonstrators in Nantes. Amini's death has sparked a global protest movement. AFP
  • Women protest outside the town hall in in Montpellier, southern France. AFP
    Women protest outside the town hall in in Montpellier, southern France. AFP
  • A woman at a protest in Catalunya Square, Barcelona. Reuters
    A woman at a protest in Catalunya Square, Barcelona. Reuters
  • Campaigners and football fans protest at a Champions League match between Porto and Bayer Leverkusen at the Dragao stadium in Portugal. EPA
    Campaigners and football fans protest at a Champions League match between Porto and Bayer Leverkusen at the Dragao stadium in Portugal. EPA
  • People hold placards during a demonstration in solidarity with the Iranian people near the European Parliament in Strasbourg, France. EPA
    People hold placards during a demonstration in solidarity with the Iranian people near the European Parliament in Strasbourg, France. EPA
  • An Iranian woman living in Turkey with 'Freedom' written on her forehead takes part in a protest near the Iranian consulate in Istanbul. Reuters
    An Iranian woman living in Turkey with 'Freedom' written on her forehead takes part in a protest near the Iranian consulate in Istanbul. Reuters
  • In Barcelona, protesters take part in a demonstration in support of Iranian women. AFP
    In Barcelona, protesters take part in a demonstration in support of Iranian women. AFP
  • A Lebanese activist takes part in a protest in Beirut, triggered by the death of Amini, 22. AP
    A Lebanese activist takes part in a protest in Beirut, triggered by the death of Amini, 22. AP
  • A Turkish protester takes off her head scarf while giving a performance in Instanbul during a protest against Iran over Amini's death. Getty
    A Turkish protester takes off her head scarf while giving a performance in Instanbul during a protest against Iran over Amini's death. Getty
  • A woman in Istanbul cuts her hair during a protest against Iran. Getty
    A woman in Istanbul cuts her hair during a protest against Iran. Getty
  • A Lebanese activist holds a poster depicting Amini during a protest in Beirut organised by feminist groups in support of women protesters in Iran. EPA
    A Lebanese activist holds a poster depicting Amini during a protest in Beirut organised by feminist groups in support of women protesters in Iran. EPA
  • Demonstrators in Los Angeles, California, hold the Iranian flag during a protest against the government in Tehran. AFP
    Demonstrators in Los Angeles, California, hold the Iranian flag during a protest against the government in Tehran. AFP
  • Demonstrators hold placards in Mexico City during a protest against Iran. Reuters
    Demonstrators hold placards in Mexico City during a protest against Iran. Reuters
  • People demonstrate in Montreal, Canada, during a protest triggered by Amini's death. AFP
    People demonstrate in Montreal, Canada, during a protest triggered by Amini's death. AFP
  • Iranian Americans participate in a rally in central Los Angeles, in solidarity with women in Iran. AP
    Iranian Americans participate in a rally in central Los Angeles, in solidarity with women in Iran. AP
  • Demonstrators march during a protest in Los Angeles, California. AFP
    Demonstrators march during a protest in Los Angeles, California. AFP
  • A woman with the colours of the Iranian flag painted on her face participates in a rally as thousands demonstrate in support of Iranian women in Los Angeles. EPA
    A woman with the colours of the Iranian flag painted on her face participates in a rally as thousands demonstrate in support of Iranian women in Los Angeles. EPA
  • Australians protest over Amini's death in Melbourne. EPA
    Australians protest over Amini's death in Melbourne. EPA
  • Police block protesters from entering Iran's embassy in Oslo, Norway. EPA
    Police block protesters from entering Iran's embassy in Oslo, Norway. EPA
  • Demonstrators in front of the European headquarters of the UN in Geneva, Switzerland, during a rally against Iran. EPA
    Demonstrators in front of the European headquarters of the UN in Geneva, Switzerland, during a rally against Iran. EPA
  • A candlelight vigil for Amini in Los Angeles. AFP
    A candlelight vigil for Amini in Los Angeles. AFP
  • Afghan women hold placards as they take part in a protest in front of the Iranian embassy in Kabul. AFP
    Afghan women hold placards as they take part in a protest in front of the Iranian embassy in Kabul. AFP
  • Protestors take part in a rally outside the Iranian consulate in Istanbul. AFP
    Protestors take part in a rally outside the Iranian consulate in Istanbul. AFP
  • An Iranian woman shows a lock of hair she cut off during a protest outside the Iranian consulate in Istanbul. EPA
    An Iranian woman shows a lock of hair she cut off during a protest outside the Iranian consulate in Istanbul. EPA
  • Demonstrators outside the Iranian consulate in Istanbul. Getty
    Demonstrators outside the Iranian consulate in Istanbul. Getty
  • Iranian Americans rally on Capitol Hill in Washington to show support for protesters in Iran. AFP
    Iranian Americans rally on Capitol Hill in Washington to show support for protesters in Iran. AFP
  • Protesters on Capitol Hill hold a sign condemning the crackdown by Tehran. AFP
    Protesters on Capitol Hill hold a sign condemning the crackdown by Tehran. AFP
  • German demonstrators gather in Berlin after the death of Amini in Iranian police custody. AP
    German demonstrators gather in Berlin after the death of Amini in Iranian police custody. AP
  • A protester cries during a rally in Berlin. Reuters
    A protester cries during a rally in Berlin. Reuters
  • A demonstration in Madrid, Spain. Thousands have gathered in cities across Europe to support protests in Iran. AP
    A demonstration in Madrid, Spain. Thousands have gathered in cities across Europe to support protests in Iran. AP
  • Demonstrators gather outside the Iranian embassy in Madrid. Reuters
    Demonstrators gather outside the Iranian embassy in Madrid. Reuters
  • People take part in a protest in Lausanne, Switzerland. EPA
    People take part in a protest in Lausanne, Switzerland. EPA
  • Protesters hold signs featuring images of Amini during the protest in the western Swiss city. EPA
    Protesters hold signs featuring images of Amini during the protest in the western Swiss city. EPA
  • Demonstrators in front of the Iranian embassy in Buenos Aires, Argentina. EPA
    Demonstrators in front of the Iranian embassy in Buenos Aires, Argentina. EPA
  • An activist outside the Iranian embassy in Buenos Aires, Argentina, with a sign that reads 'Justice for Mahsa Amini'. AFP
    An activist outside the Iranian embassy in Buenos Aires, Argentina, with a sign that reads 'Justice for Mahsa Amini'. AFP
  • A demonstration against violence in Iran is held in Quito, Ecuador. The Iranian community in Ecuador protested outside the Iranian embassy. EPA
    A demonstration against violence in Iran is held in Quito, Ecuador. The Iranian community in Ecuador protested outside the Iranian embassy. EPA
  • Protesters at a demonstration outside the Iranian embassy in Quito, Ecuador. EPA
    Protesters at a demonstration outside the Iranian embassy in Quito, Ecuador. EPA

Since the outbreak, no one was reported in critical condition and there have been no reports of deaths.

Attacks on women have happened in the past in Iran, most recently with a wave of acid attacks in 2014 around the city of Isfahan, at the time believed to have been carried out by hard-liners attacking women for how they dressed.

Speculation in Iran's tightly controlled state media has focused on the possibility of exile groups or foreign powers being behind the poisonings.

That was also repeatedly claimed during the recent protests, without evidence.

In recent days, Germany's Foreign Minister Annalena Baerbock, a White House official and others have called on Iran to do more to protect schoolgirls, which Iran's Foreign Ministry has dismissed as “crocodile tears".

But the US Commission on International Religious Freedom said Iran had “continued to tolerate attacks against women and girls for months” amid the recent protests.

"These poisonings are occurring in an environment where Iranian officials have impunity for the harassment, assault, rape, torture and execution of women peacefully asserting their freedom of religion or belief,” the commission's Sharon Kleinbaum said.

Suspicion in Iran over the poisonings has fallen on hard-liners.

UK considers proscribing Iran’s Revolutionary Guards - video

Iranian journalists, including Jamileh Kadivar, a prominent former reformist politician at Tehran’s Ettelaat newspaper, have quoted a supposed communique from a group calling itself Fidayeen Velayat.

It reportedly said that girls' education "is considered forbidden" and threatened to “spread the poisoning of girls throughout Iran” if girls’ schools remain open.

Iranian officials have not acknowledged any group called Fidayeen Velayat, which roughly translates to English as “Devotees of the Guardianship.”

But Ms Kadivar’s mention of the threat in print comes as she remains influential within Iranian politics and has ties to its theocratic ruling class.

The head of the Ettelaat newspaper also is appointed by Supreme Leader Ayatollah Ali Khamenei.

Ms Kadivar wrote Saturday that another possibility is “mass hysteria."

There have been previous cases of this over the last decades, most recently in Afghanistan from 2009 through 2012.

Then, the World Health Organisation wrote about so-called “mass psychogenic illnesses” affecting hundreds of girls in schools across the country.

"Reports of stench smells preceding the appearance of symptoms have given credit to the theory of mass poisoning," WHO wrote at the time.

"However, investigations into the causes of these outbreaks have yielded no such evidence so far."

Has Iran really suspended the morality police? - video

Iran has not acknowledged asking the world health body for assistance in its investigation.

WHO did not immediately respond to a request for comment Sunday.

But Ms Kadivar also noted that hard-liners in Iranian governments in the past carried out “chain murders" of activists and others in the 1990s.

She also referred to the killings by Islamist vigilantes in 2002 in the city of Kerman, when one victim was stoned to death and others were tied up and thrown into a swimming pool, where they drowned.

Ms Kadivar described those vigilantes as members of the Basij, an all-volunteer force in Iran's paramilitary Islamic Revolutionary Guard Corps.

“The common denominator of all of them is their extreme thinking, intellectual stagnation and rigid religious view that allowed them to have committed such violent actions,” she wrote.

The specs
Engine: 2.0-litre 4-cyl turbo

Power: 201hp at 5,200rpm

Torque: 320Nm at 1,750-4,000rpm

Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

On sale: now 

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

Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

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Rating: 2/5

Skoda Superb Specs

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The specs

Engine: 2.0-litre 4cyl turbo

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Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

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Mina Cup winners

Under 12 – Minerva Academy

Under 14 – Unam Pumas

Under 16 – Fursan Hispania

Under 18 – Madenat

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Pakistanis%20at%20the%20ILT20%20
%3Cp%3EThe%20new%20UAE%20league%20has%20been%20boosted%20this%20season%20by%20the%20arrival%20of%20five%20Pakistanis%2C%20who%20were%20not%20released%20to%20play%20last%20year.%20%0D%3Cbr%3E%0D%0D%0D%3Cbr%3E%3Cstrong%3EShaheen%20Afridi%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3ESet%20for%20at%20least%20four%20matches%2C%20having%20arrived%20from%20New%20Zealand%20where%20he%20captained%20Pakistan%20in%20a%20series%20loss.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EShadab%20Khan%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3E%0DThe%20leg-spin%20bowling%20allrounder%20missed%20the%20tour%20of%20New%20Zealand%20after%20injuring%20an%20ankle%20when%20stepping%20on%20a%20ball.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAzam%20Khan%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3EPowerhouse%20wicketkeeper%20played%20three%20games%20for%20Pakistan%20on%20tour%20in%20New%20Zealand.%20He%20was%20the%20first%20Pakistani%20recruited%20to%20the%20ILT20.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMohammed%20Amir%20(Desert%20Vipers)%20%3C%2Fstrong%3E%0D%3Cbr%3EHas%20made%20himself%20unavailable%20for%20national%20duty%2C%20meaning%20he%20will%20be%20available%20for%20the%20entire%20ILT20%20campaign.%20%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EImad%20Wasim%20(Abu%20Dhabi%20Knight%20Riders)%20%3C%2Fstrong%3E%0D%3Cbr%3EThe%20left-handed%20allrounder%2C%2035%2C%20retired%20from%20international%20cricket%20in%20November%20and%20was%20subsequently%20recruited%20by%20the%20Knight%20Riders.%26nbsp%3B%3C%2Fp%3E%0A
Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

Points Classification after Stage 1

1. Geraint Thomas (Britain / Team Sky) 20

2. Stefan Kueng (Switzerland / BMC Racing) 17

3. Vasil Kiryienka (Belarus / Team Sky) 15

4. Tony Martin (Germany / Katusha) 13

5. Matteo Trentin (Italy / Quick-Step) 11

6. Chris Froome (Britain / Team Sky) 10

7. Jos van Emden (Netherlands / LottoNL) 9

8. Michal Kwiatkowski (Poland / Team Sky) 8

9. Marcel Kittel (Germany / Quick-Step) 7

10. Edvald Boasson Hagen (Norway / Dimension Data) 6

Specs%20
%3Cp%3E%3Cstrong%3EPower%20train%3A%20%3C%2Fstrong%3E4.0-litre%20twin-turbo%20V8%20and%20synchronous%20electric%20motor%3Cbr%3E%3Cstrong%3EMax%20power%3A%20%3C%2Fstrong%3E800hp%3Cbr%3E%3Cstrong%3EMax%20torque%3A%20%3C%2Fstrong%3E950Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EEight-speed%20auto%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E25.7kWh%20lithium-ion%3Cbr%3E0-100km%2Fh%3A%203.4sec%3Cbr%3E0-200km%2Fh%3A%2011.4sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%20%3C%2Fstrong%3E312km%2Fh%3Cbr%3E%3Cstrong%3EMax%20electric-only%20range%3A%3C%2Fstrong%3E%2060km%20(claimed)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Q3%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh1.2m%20(estimate)%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

Ronaldo's record at Man Utd

Seasons 2003/04 - 2008/09

Appearances 230

Goals 115

The biog

Full name: Aisha Abdulqader Saeed

Age: 34

Emirate: Dubai

Favourite quote: "No one has ever become poor by giving"

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
AL%20BOOM
%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%26nbsp%3B%26nbsp%3B%26nbsp%3BDirector%3AAssad%20Al%20Waslati%26nbsp%3B%3C%2Fp%3E%0A%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%0DStarring%3A%20Omar%20Al%20Mulla%2C%20Badr%20Hakami%20and%20Rehab%20Al%20Attar%0D%3Cbr%3E%0D%3Cbr%3EStreaming%20on%3A%20ADtv%0D%3Cbr%3E%0D%3Cbr%3ERating%3A%203.5%2F5%0D%3Cbr%3E%0D%3Cbr%3E%3C%2Fp%3E%0A
%3Cp%3E%3Cstrong%3ETHE%20SPECS%3C%2Fstrong%3E%0D%3Cbr%3EEngine%3A%203.5-litre%20V6%0D%3Cbr%3ETransmission%3A%209-speed%20automatc%0D%3Cbr%3EPower%3A%20279hp%0D%3Cbr%3ETorque%3A%20350Nm%0D%3Cbr%3EPrice%3A%20From%20Dh250%2C000%0D%3Cbr%3EOn%20sale%3A%20Now%3C%2Fp%3E%0A
World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

Apple%20Mac%20through%20the%20years
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ASIAN%20RUGBY%20CHAMPIONSHIP%202024
%3Cp%3E%3Cstrong%3EResults%3C%2Fstrong%3E%3Cbr%3EHong%20Kong%2052-5%20UAE%3Cbr%3ESouth%20Korea%2055-5%20Malaysia%3Cbr%3EMalaysia%206-70%20Hong%20Kong%3Cbr%3EUAE%2036-32%20South%20Korea%3Cbr%3E%3Cbr%3E%3Cstrong%3EFixtures%3C%2Fstrong%3E%3Cbr%3EFriday%2C%20June%2021%2C%207.30pm%20kick-off%3A%20UAE%20v%20Malaysia%3Cbr%3EAt%20The%20Sevens%2C%20Dubai%20(admission%20is%20free).%3Cbr%3ESaturday%3A%20Hong%20Kong%20v%20South%20Korea%3Cbr%3E%3C%2Fp%3E%0A
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Updated: March 06, 2023, 3:36 AM