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Iranian President Ebrahim Raisi accused Israel of committing “genocide” in Gaza as he met his Russian counterpart Vladimir Putin in Moscow on Thursday.
“What is happening in Palestine and Gaza is, of course, genocide and a crime against humanity,” said Mr Raisi.
It was “even more sad” that the US and the West supported it, he added.
Mr Raisi made the comments after Mr Putin said the sight of suffering and bloodied children in Gaza makes “tears come to your eyes”, Reuters reported.
Iran is an ally of Hamas in the war against Israel and also supports and funds various other militia groups across the Middle East.
The two leaders participated in a televised address from Moscow in which they also discussed bilateral ties.
“Our relations are developing very well. Please convey my best wishes to leader [Ayatollah Ali] Khamenei,” Mr Putin told Mr Raisi.
“Thanks to his support, we have gained good momentum over the past year.”
Russia and Iran are allied on several issues, including support for President Bashar Al Assad in Syria, and are both subject to economic sanctions by the West.
Since Russia's invasion of Ukraine in February 2022, defence ties between the two countries have strengthened, and Iran has supplied hundreds of drones to the Russian military, as well as artillery ammunition.
The US said it is concerned by the “burgeoning defence partnership” between the two states.
Iran and Russia are members of Opec+, the organisation of oil-producing countries that works to co-ordinate oil production levels.
Iran is also one of six countries that has been invited to join the Brics economic bloc, which was originally made up of Brazil, Russia, India, China and South Africa.
Argentina, Egypt, Ethiopia, Iran, Saudi Arabia, and the UAE are all expected to formally join on January 1, 2024.
The two leaders last spoke by phone on October 16, when they raised concerns about the war in Gaza, according to Iranian official media.
They met in person on the sidelines of the Shanghai Co-operation Organisation summit in Samarkand, Uzbekistan, last year.
Diplomatic week for Putin
Mr Raisi's visit comes after Mr Putin's one-day visit to the Gulf.
The Russian president arrived in the UAE on Wednesday on a state visit.
He was welcomed by President Sheikh Mohamed at an official reception at Qasr Al Watan in Abu Dhabi.
The two leaders discussed Gaza, Ukraine, and Cop28. Both stressed the need for a lasting peace in Israel-Palestine based on a two-state solution.
Mr Putin then went to Saudi Arabia that evening, where he was greeted by Crown Prince Mohammed bin Salman.
“Nothing can prevent the development of our friendly relations,” Mr Putin told Prince Mohammed.
“It is very important for all of us to exchange information and assessments with you on what is happening in the region. Our meeting is certainly timely,” the Russian president said.
“The kingdom and Russia are working together to achieve stability in the Middle East,” Prince Mohammed said during a live television broadcast.
Mr Putin also invited the Saudi Crown Prince to visit Moscow.
The two leaders issued a joint statement on Thursday in which they pledged to co-operate on oil and gas and called for a ceasefire in Gaza.
Russia also welcomed the resumption of diplomatic relations between Saudi Arabia and Iran.
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Uefa Nations League A Group 4
England 2 (Lingard 78', Kane 85')
Croatia 1 (Kramaric 57')
Man of the match: Harry Kane (England)
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
MATCH INFO
Chelsea 0
Liverpool 2 (Mane 50', 54')
Red card: Andreas Christensen (Chelsea)
Man of the match: Sadio Mane (Liverpool)
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