An Iranian man in Tehran passes a general election billboard for the upcoming parliamentary elections. EPA
An Iranian man in Tehran passes a general election billboard for the upcoming parliamentary elections. EPA
An Iranian man in Tehran passes a general election billboard for the upcoming parliamentary elections. EPA
An Iranian man in Tehran passes a general election billboard for the upcoming parliamentary elections. EPA

More than half of Iranians disapprove of leadership as election looms, poll finds


Ismaeel Naar
  • English
  • Arabic

More than half of Iranians currently disapprove of their country’s leadership, according to a new Gallup poll released a day before the country heads to the polls for parliamentary elections.

The election on Friday is Iran's first since a nationwide uprising sparked by the death of Mahsa Amini in police custody in late 2022. While those protests were violently suppressed after several months, widespread discontent remains over the state of the economy, tensions with the West over Tehran's nuclear programme and Iran's support for Russia in its war with Ukraine.

The Gallup poll found that a slim majority of Iranians – 52 per cent – said they disapprove of their country’s leadership, while 43 per cent approved.

Dissatisfaction was higher among Iranians under the age of 30 – a key part of the protest movement after Ms Amini’s death, with 61 per cent saying they disapproved of their leadership, according to Gallup. Data from 2023 also showed that 26 per cent of Iranians would like to move permanently to another country, more than double the rate in 2014 when it was at 12 per cent. More than two in five Iranians aged 15 to 29 – 43 per cent – said they would also like to move abroad permanently.

Iranians face higher food prices compared with the rest of the region, with the inflation rate staying above 40 per cent for several years, as the economy remains under sustained pressure from US-led sanctions.

With high inflation putting pressure on household budgets, three in five Iranians (61 per cent) said they found it difficult or very difficult to get by on their current incomes, Gallup said – the highest level since it started surveying Iran.

After a record-low voter turn-out in the 2021 presidential election, officials have urged people to come out to vote on Friday. As opposed to previous elections, no information has been released this year from the state-owned polling centre, ISPA, about the expected turn-out.

More than 15,000 candidates are vying for a seat in the 290-member parliament, formally known as the Islamic Consultative Assembly. Terms run for four years and five seats are reserved for Iran's religious minorities.

Under the law, the parliament has oversight over the executive branch, votes on treaties and handles other issues. In practice, absolute power in Iran rests with its supreme leader, Ayatollah Ali Khamenei.

“Iran heads into its latest vote facing numerous pressures, internal and external. While it suppressed the popular uprising of 2022 after Amini’s death, Iran’s leadership continues to receive higher disapproval than approval – notably lower than its close trading partner, China, does,” said Benedict Vigers and Julie Ray, the authors of the Gallup survey.

Hardliners have controlled the parliament for the past two decades – with chants of “Death to America” often heard from the floor.

Under parliament speaker Mohammad Bagher Qalibaf, a former Revolutionary Guard general who supported a violent crackdown on Iranian university students in 1999, the legislature pushed forward a bill in 2020 that greatly curtailed Tehran's co-operation with the UN nuclear watchdog, the International Atomic Energy Agency.

More recently, the parliament has focused on enforcement of Iran's mandatory headscarf, or hijab, for women. The issue came into focus after the death of Ms Amini, who was detained for allegedly not wearing her hijab properly.

The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

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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The UN General Assembly President in quotes:

YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”

PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”

OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”

REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”

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New UK refugee system

 

  • A new “core protection” for refugees moving from permanent to a more basic, temporary protection
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  • To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
  • Under core protection there will be no automatic right to family reunion
  • Refugees will have a reduced right to public funds
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)

Date started: August 2021

Founder: Nour Sabri

Based: Dubai, UAE

Sector: E-commerce / Marketplace

Size: Two employees

Funding stage: Seed investment

Initial investment: $200,000

Investors: Amr Manaa (director, PwC Middle East) 

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