Iran executed at least 354 people in the first half of 2023, a human rights group said on Monday as they renewed calls for action against Tehran.
The majority of people – 206 – were put to death for drug-related offences, the Norway-based Iran Human Rights said.
Among those put to death were six women and five protesters.
At least 122 others were executed on murder charges, the organisation said.
Iran is notorious for its use of the death penalty, coming second only to China for its use of capital punishment in 2020.
The nation regularly executes people convicted of drug-related charges and moharebeh, or “enmity against God”, and often executes juvenile offenders.
“The death penalty is used to create societal fear and prevent more protests. The majority of those killed are low-cost victims of the killing machine, drug defendants who are from the most marginalised communities,” said Iran Human Rights director, Mahmood Amiry-Moghaddam.
He called on the UN's drugs and crime task force and member states funding joint projects with Iran to “break their meaningful silence” on the executions and to “make all collaborations contingent on halting drug executions”.
Members of the Baloch minority made up 20 per cent of those executed, the organisation said.
Baloch-majority areas bore the brunt of the state crackdown on anti-regime protesters last autumn and the community has suffered from long-standing persecution.
At least 82 were killed during Bloody Friday, when security forces gunned down protesters, bystanders and worshippers following Friday prayers at a Zahedan mosque in September.
It was the worst single incident of violence in the response to protests that have resulted in more than 500 people being killed and more than 18,000 imprisoned amid calls for an end to Tehran's decades-long repressive rule.
Several protesters were executed after being accused of killing security officers responsible for suppressing the demonstrations. It was unclear if they were included in the murder tally.
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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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
AL%20BOOM
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
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Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
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