• 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.

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Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

Our family matters legal consultant

 

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Fifa Club World Cup quarter-final

Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')

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

The%20specs
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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
The BIO:

He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal

He ascended Mount Everest the next year from the more treacherous north Tibetan side

By 2015, he had completed the Explorers Grand Slam

Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border

He carries dried camel meat, dried dates and a wheat mixture for the final summit push

His new goal is to climb 14 peaks that are more than 8,000 metres above sea level

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

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The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

Pearls on a Branch: Oral Tales
​​​​​​​Najlaa Khoury, Archipelago Books

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

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