• Hassan Rouhani, left, with Ebrahim Raisi, who succeeded Mr Rouhani as Iran's president in August.
    Hassan Rouhani, left, with Ebrahim Raisi, who succeeded Mr Rouhani as Iran's president in August.
  • Ebrahim Raisi gives a news conference after voting in the presidential election, at a polling station in Tehran.
    Ebrahim Raisi gives a news conference after voting in the presidential election, at a polling station in Tehran.
  • A conservative, Ebrahim Raisi was widely regarded as the front-runner in the June presidential election.
    A conservative, Ebrahim Raisi was widely regarded as the front-runner in the June presidential election.
  • Mr Raisi waves to supporters at a campaign rally in Tehran during the 2017 presidential election.
    Mr Raisi waves to supporters at a campaign rally in Tehran during the 2017 presidential election.
  • Mr Raisi won 38 per cent of votes in 2017.
    Mr Raisi won 38 per cent of votes in 2017.
  • A girl holds a poster of Mr Raisi during a campaign rally in Tehran in 2017.
    A girl holds a poster of Mr Raisi during a campaign rally in Tehran in 2017.
  • Supporters of Iranian President Hassan Rouhani chant slogans during a election rally in 2017.
    Supporters of Iranian President Hassan Rouhani chant slogans during a election rally in 2017.
  • Ebrahim Raisi gained the support of prominent figures for this year's run. EPA
    Ebrahim Raisi gained the support of prominent figures for this year's run. EPA
  • Women wait to cast their ballots during the 2017 presidential elections.
    Women wait to cast their ballots during the 2017 presidential elections.
  • Hassan Rouhani, centre, Ebrahim Raisi, left, and former parliamentary Speaker Ali Larijani.
    Hassan Rouhani, centre, Ebrahim Raisi, left, and former parliamentary Speaker Ali Larijani.
  • Presidential candidates Amirhossein Ghazizadeh Hashemi, Ebrahim Raisi, Mohsen Rezaei, Mohsen Mehralizadeh, Abdolnasser Hemmati, Alireza Zakani and Saeed Jalili.
    Presidential candidates Amirhossein Ghazizadeh Hashemi, Ebrahim Raisi, Mohsen Rezaei, Mohsen Mehralizadeh, Abdolnasser Hemmati, Alireza Zakani and Saeed Jalili.
  • Supporters of Mr Raisi during a campaign rally on June 6.
    Supporters of Mr Raisi during a campaign rally on June 6.
  • Mr Raisi was born into a religious family in the holy city of Mashhad in 1960.
    Mr Raisi was born into a religious family in the holy city of Mashhad in 1960.
  • A worker prepares a banner for Mr Raisi's campaign in Tehran.
    A worker prepares a banner for Mr Raisi's campaign in Tehran.
  • Seven presidential candidates during their first televised debate on June 5.
    Seven presidential candidates during their first televised debate on June 5.
  • Mr Raisi addressing journalists on May 15 after registering his candidacy for the election.
    Mr Raisi addressing journalists on May 15 after registering his candidacy for the election.

Who is Ebrahim Raisi, Iran's incoming president?


  • English
  • Arabic

Ebrahim Raisi, the hardline judiciary chief, has been a fixture of Iranian politics for decades and is well-known in Iran and globally for his role in the execution of thousands of prisoners in the 1980s.

Mr Raisi was the preferred candidate of Supreme Leader Ayatollah Ali Khamenei, who is said to consider Mr Raisi a close confidant and possible successor. Many believe his win was predetermined and a stepping stone to his eventual role as Supreme Leader.

He won the presidential elections with 17.8 million votes, out of 28.6 million cast, to succeed reformist Hassan Rouhani who had spent eight years in his post.

Through the election period, Mr Raisi seemed to tone down his normally extreme anti-West hardline rhetoric, suggesting he would continue negotiations with the US and Europe on a new nuclear deal as a way to relieve sanctions pressure.

He also spent much of his campaigning focused on Iran's economic issues, pledging to tackle “poverty and corruption, humiliation and discrimination.”

Mr Raisi was born in 1960 in a small village near the holy city of Mashhad. As a teenager, he went to Qom to enter a seminary, where he studied under Mr Khamenei. While in Qom he became politically active, participating in protests against the shah prior to the revolution.

During the early years of the Islamic Republic, Mr Raisi began his judicial career. He was appointed prosecutor of Karaj and subsequently deputy prosecutor in Tehran.

Following the end of the Iran-Iraq war in 1988, then-Supreme Leader Ruhollah Khomeini appointed Mr Raisi to a “death commission” that led to the mass execution of political dissidents.

Amnesty International says more than 5,000 prisoners, most of them connected to the anti-regime People's Mujahideen, were killed. Mr Raisi's role in the executions has been condemned by human rights groups around the world. The Centre for Human Rights in Iran has called on the International Criminal Court to investigate him over alleged crimes against humanity.

In 2009, Mr Raisi defended the executions of more than a dozen people who took part in the Green Revolution protests that followed former President Mahmoud Ahmadinejad's re-election.

In 2016, Mr Khamenei appointed him as custodian of Astan Quds Razavi, the foundation that manages the shrine of Imam Reza in Mashhad, Mr Raisi's home city.

Mr Raisi ran for president in 2017, collecting 16 million votes but losing to President Rouhani in a landslide win for the moderate candidate.

In 2019, He was named head of Iran’s judiciary by Mr Khamenei as well as deputy chief of the Assembly of Experts, the clerical group that selects the Supreme Leader. His two years as chief justice have been marked by human rights abuses and the increasing repression of any kind of dissent in Iran. He has overseen the execution of a number of Iranians who have participated in political protest, including a champion wrestler.

In November 2019, the Trump administration imposed sanctions on Mr Raisi and other members of the supreme leader’s inner circle for “advancing the regime’s domestic and foreign oppression,” which included the execution of minors.

With Mr Raisi now at the helm of the country, many believe Iran is about to face one of its most repressive presidencies. Analysts expect that many of the freedoms ushered in by the moderate Rouhani administration are likely to be reversed in favour of conservative values and hardline policies.

5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Scorebox

Dubai Sports City Eagles 7 Bahrain 88

Eagles

Try: Penalty

Bahrain

Tries: Gibson 2, Morete 2, Bishop 2, Bell 2, Behan, Fameitau, Sanson, Roberts, Bennett, Radley

Cons: Radley 4, Whittingham 5

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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
Dubai works towards better air quality by 2021

Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.

The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.

These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.

“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.

“We’re in a good position except for the cases that are out of our hands, such as sandstorms.

“Sandstorms are our main concern because the UAE is just a receiver.

“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”

Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.

There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.

“There are 25 stations in total,” Mr Al Daraji said.

“We added new technology and equipment used for the first time for the detection of heavy metals.

“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Results:

6.30pm: Al Maktoum Challenge Round-2 (PA) | Group 1 US$75,000 (Dirt) | 2,200 metres

Winner: Goshawke, Fernando Jara (jockey), Ali Rashid Al Raihe (trainer)

7.05pm: UAE 1000 Guineas (TB) | Listed $250,000 (D) | 1,600m

Winner: Silva, Oisin Murphy, Pia Brendt

7.40pm: Meydan Classic Trial (TB) | Conditions $100,000 (Turf) | 1,400m

Winner: Golden Jaguar, Connor Beasley, Ahmad bin Harmash

8.15pm: Al Shindagha Sprint (TB) | Group 3 $200,000 (D) | 1,200m

Winner: Drafted, Pat Dobbs, Doug Watson

8.50pm: Handicap (TB) | $175,000 (D) | 1,600m

Winner: Capezzano, Mickael Barzalona, Sandeep Jadhav

9.25pm: Handicap (TB) | $175,000 (T) | 2,000m

Winner: Oasis Charm, William Buick, Charlie Appleby

10pm: Handicap (TB) | $135,000 (T) | 1,600m

Winner: Escalator, Christopher Hayes, Charlie Fellowes

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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SERIE A FIXTURES

Friday Sassuolo v Benevento (Kick-off 11.45pm)

Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)

Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)

Turkish Ladies

Various artists, Sony Music Turkey 

England 12-man squad for second Test

v West Indies which starts Thursday: Rory Burns, Joe Denly, Jonny Bairstow, Joe Root (captain), Jos Buttler, Ben Stokes, Moeen Ali, Ben Foakes, Sam Curran, Stuart Broad, Jimmy Anderson, Jack Leach

While you're here

Michael Young: Where is Lebanon headed?

Kareem Shaheen: I owe everything to Beirut

Raghida Dergham: We have to bounce back

SUCCESSION%20SEASON%204%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreated%20by%3A%20%3C%2Fstrong%3EJesse%20Armstrong%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Brian%20Cox%2C%20Jeremy%20Strong%2C%20Kieran%20Culkin%2C%20Sarah%20Snook%2C%20Nicholas%20Braun%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

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