Iranian refugees rally against executions in Iran in Brussels, Belgium. EPA
Iranian refugees rally against executions in Iran in Brussels, Belgium. EPA
Iranian refugees rally against executions in Iran in Brussels, Belgium. EPA
Iranian refugees rally against executions in Iran in Brussels, Belgium. EPA

Iran executed at least 354 people in first six months of 2023, says human rights group


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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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