Crowds gathered in Tehran for the funeral of Iranian President Ebrahim Raisi on Wednesday morning, where several events will be held before his burial in Mashhad in north-eastern Iran.
Supreme leader Ayatollah Ali Khamenei, who has declared five days of national mourning, led funeral prayers at Tehran University, attended by foreign dignitaries and representatives of Iran-backed militant groups from across the region.
Hamas chief Ismail Haniyeh was seen among mourners surrounding Mr Raisi's coffin as state TV broadcast footage of large crowds gathering across the capital, where black flags and Iranian flags intermingled on Tehran’s main thoroughfares.
Mourning ceremonies were held in Tabriz, north-western Iran, and the holy city of Qom on Tuesday, after the death of the Iranian leader in a helicopter crash on Sunday.
Mr Raisi, Foreign Minister Hossein Amirabdollahian and several other officials were killed in the crash while returning from the inauguration of a dam on the border with Azerbaijan.
The funeral cortege moved through central Tehran to the city's Enghelab Square on Wednesday afternoon.
State TV ran footage of clerics, army generals and other mourners crying at the university gathering, while crowds of Mr Raisi's supporters prayed in Enghelab Square and other sites across the city.
Tehran residents received phone messages urging them to “attend the funeral of the martyr of service”, AFP reported, while Wednesday was declared a national holiday.
Everyone onboard the helicopter died immediately except for Mohammed Ali Ale Hashem, Mr Khamenei's representative for East Azerbaijan province, the president's chief of staff said on Wednesday.
Mr Raisi's helicopter was the second of three travelling in a presidential convoy, Gholamhossein Esmaili said.
He said the weather was “good” before the convoy encountered fog in a “limited area".
Mr Ale Hashem used the pilot's phone to make a call, saying he was injured and surrounded by trees. He answered calls for three or four hours after the crash as rescue teams scoured the mountainside in heavy fog.
Tehran has refuted Ankara's claims a Turkish drone found the wreckage, claiming its own drones possess superior radar.
The Iranian army said one of its drones was recalled from the Indian Ocean and found the wreckage after a Turkish drone had scoured the area.
In his first public appearance since the International Criminal Court announced it would seek his arrest, Mr Haniyeh told mourners Mr Raisi was a “steadfast” supporter of the Palestinian cause and recalled meeting him on the Palestinian issue during Ramadan.
Hezbollah deputy leader Naim Qassem was seen alongside Mr Haniyeh.
Egypt, Iraq, Armenia and China were among countries that sent representatives to Mr Raisi's funeral.
The hardline president, 63, who took office in 2021, had been widely expected to succeed Mr Khamenei, 85, as supreme leader.
State-run and affiliated media outlets published conflicting reports on the number of foreign dignitaries attending the funeral.
The semi-official Tasnim news agency, affiliated with the Islamic Revolutionary Guard Corps (IRGC), said more than 50 foreign delegations attended the ceremony in Tehran, including 10 heads of state.
Other media outlets suggested 15 heads of state and 40 foreign delegations had travelled to the capital.
Large crowds turned out in Tabriz on Tuesday as a lorry carrying the caskets of the deceased moved slowly through streets lined with portraits of Mr Raisi and his colleagues.
Their coffins were then transferred to Tehran's Mehrabad International Airport, where a guard of honour awaited, before a procession through the clerical heartland of Qom, south of Tehran.
Ceremonies will continue in Birjand, in eastern Iran, on Thursday morning, before the burial of Mr Raisi at the Imam Ali Reza shrine in Mashhad.
Mr Amirabdollahian will be buried in the Shah Abdol Azim shrine, in the city of Rey, in Tehran province, the final resting place of numerous clerics and politicians.
Mr Raisi's time in office was marked by some of the most tumultuous periods in Iran's history, including nationwide protests caused by the death of Mahsa Amini in September 2022.
The 22-year-old died after being detained by the morality police in Tehran for wearing her hijab “improperly”.
Hundreds of people were killed in the ensuing clampdown on protests, with at least 20,000 arrested and several executed for joining demonstrations.
Iran also hastened its nuclear activity during Mr Raisi's presidency, enriching record levels of uranium despite international sanctions and banning UN inspectors from visiting nuclear sites. It also drew the ire of the EU for weapons sales to Russia.
Mr Khamenei has led tributes for the late president, while mourning from the general population has been muted, noting his role in the execution of political prisoners and oppression of regime critics.
The family of the IRGC's Quds Force Maj Gen Qassem Suleimani, who was assassinated by the US in Iraq in 2020, said Mr Raisi “lived as a martyr” and “came to a good end”.
Mr Raisi's predecessor, Hassan Rouhani, said a “bitter page has been turned in the book of the Islamic Revolution”.
Brief scores:
Toss: Nepal, chose to field
UAE 153-6: Shaiman (59), Usman (30); Regmi 2-23
Nepal 132-7: Jora 53 not out; Zahoor 2-17
Result: UAE won by 21 runs
Series: UAE lead 1-0
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
First Person
Richard Flanagan
Chatto & Windus
Kill%20Bill%20Volume%201
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Quentin%20Tarantino%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Uma%20Thurman%2C%20David%20Carradine%20and%20Michael%20Madsen%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%204.5%2F5%3C%2Fp%3E%0A
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ELeap%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202021%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ziad%20Toqan%20and%20Jamil%20Khammu%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20Undisclosed%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3ESeven%3C%2Fp%3E%0A
FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
UAE currency: the story behind the money in your pockets
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
Killing of Qassem Suleimani
KILLING OF QASSEM SULEIMANI
More coverage from the Future Forum
Fund-raising tips for start-ups
Develop an innovative business concept
Have the ability to differentiate yourself from competitors
Put in place a business continuity plan after Covid-19
Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.)
Have enough cash to stay afloat for the next 12 to 18 months
Be creative and innovative to reduce expenses
Be prepared to use Covid-19 as an opportunity for your business
* Tips from Jassim Al Marzooqi and Walid Hanna
