Masoud Pezeshkian has been inaugurated before Iran's parliament as the country's ninth president, two months after Ebrahim Raisi was killed in a plane crash alongside foreign minister Hossein Amirabdollahian.
Mr Pezeshkian took the oath of office during the ceremony on Tuesday, attended by a number of senior Iranian and regional officials including several Arab delegations.
The newly elected leader said his priorities will be “working to improve relations with neighbouring countries”, and calling for co-operation to resolve crises in the region.
“We must do everything in our power to end the crisis in Gaza,” he added.
“Those who support killing children in Gaza, can't give us lessons in human rights,” the leader said.
During the ceremony, Supreme leader Ayatollah Ali Khamenei, stressed the importance of maintaining “good” relations with neighbouring countries and expanding his country's diplomatic presence. “We must deal actively and effectively, not emotionally, with international and regional events,” he said.
Mr Pezeshkian pledged to work on strengthening his country's defence capabilities in order “to raise its status in the region and the Islamic world”, adding that they will work to remove sanctions on Iran.
He also vowed for Iran to “enjoy social justice and for its people to enjoy their rights”.
Mr Khamenei officially endorsed Mr Pezeshkian as president during a ceremony on Sunday, approving the vote of the “wise, honest, popular and scholarly” doctor-turned-politician.
“I remind you that the nation’s vote and my endorsement will continue as long as his constant policy of following the straight path of Islam and revolution is maintained,” Mr Khamenei said.
The supreme leader, who was widely expected to appoint Mr Raisi as his successor, used his speech to urge the new president to forge closer ties with neighbouring nations and African and Asian states. He also criticised Israel for the mounting death toll in Gaza.
Mr Pezeshkian was the only reformist candidate allowed to stand in the election, for which all contenders were approved by the Khamenei-run Guardian Council.
The head of Iran's judiciary and members of the Guardian Council will attend the swearing-in ceremony, as outlined in Iran's constitution.
Earlier on Tuesday, Mr Pezeshkian discussed the Israeli war on Gaza during his first meeting with the head of Hamas's political office, Ismail Haniyeh, in the capital Tehran. The Palestinian leader travelled to Iran to participate in the inauguration ceremony.
Mr Haniyeh thanked Iran for “its honourable positions in supporting the steadfastness of our Palestinian people”, according to a statement by the group.
Mr Pezeshkian said that the people of Iran have always “hated the crimes and aggression of the Zionist regime and supported the rights of the oppressed Palestinian people”, according to the Iranian news agency Irna.
“The fierce resistance of the Palestinian people and Mujahideen is a source of pride,” he said.
“This resistance will end with the final victory of the people and the freedom of the Palestinian land.”
Mr Pezeshkian also met Hezbollah Deputy Secretary-General Sheikh Naim Qassem, Palestinian Islamic Jihad Secretary-General Ziyad Al-Nakhaleh and Houthi spokesman Mohammed Abdul Salam on Monday night.
During the meeting with Mr Qassem, Mr Pezeshkian stressed that supporting the Axis of Resistance is “a legitimate duty and one of Iran's basic policies”, adding that strengthening relations with Islamic countries is among his government's priorities.
Mr Qassem emphasised that the defeat of the Israel would not have been possible without the support of the Islamic Republic.
Mr Salam expressed to the new leader “the admiration for the smooth political transition of power enjoyed by the Islamic Republic”, he said in a post on X.
Who is Masoud Pezeshkian?
Mr Pezeshkian, the first reformist president in about two decades, is from the city of Mahabad and trained as a doctor, becoming a heart surgeon and later president of the Tabriz University of Medical Sciences.
He has represented the north-western city of Tabriz in parliament since 2008 and served as deputy health minister and health minister under reformist president Mohammed Khatami, and later as first deputy speaker from 2016 to 2020.
He was elected after securing about 54 per cent of votes in the July polls, which were triggered by the death of Mr Raisi in a helicopter crash in East Azerbaijan province.
Critics are doubtful that his presidency could usher in meaningful change under the ultraconservative theocracy established in 1979, under which Mr Khamenei holds the ultimate authority and final say on all decisions.
Speaking at the Sunday ceremony, Mr Pezeshkian pledged to follow a “constructive and efficient” foreign policy and paid tribute to Islamic Revolutionary Guard Corps' Quds Force commander Gen Qassem Soleimani, who was assassinated in a US air strike at Baghdad airport in January 2020.
He also described Mr Khamenei's policies as “the guiding light of our path” in an interview with the supreme leader's office last week.
However, Mr Pezeshkian was previously critical of Mr Raisi and his handling of anti-regime protests, particularly after the nationwide demonstrations following the death of Mahsa Amini in September 2022.
He also vowed to ease internet restrictions – some of the world's strictest – and to involve ethnic minorities in his government.
He will have two weeks to form a cabinet and will announce the names of his proposed ministers after Tuesday's ceremony, according to Irna.
Mr Pezeshkian appointed Mohammed Reza Aref as First Vice President on Sunday in his first official act of office.
Mohammad Javad Zarif, former foreign minister and current head of the strategic transition council, said a final review of ministerial candidates would be held with Mr Pezeshkian after the inauguration ceremony.
The new president said he would not appoint any ministers until after meeting Mr Khamenei.
At least eight candidates have been put forward for each position, and whoever is selected will have to be formally approved by parliament.
The selection of other vice presidents has not begun, Mr Zarif added.
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
MATCH RESULT
Al Jazira 3 Persepolis 2
Jazira: Mabkhout (52'), Romarinho (77'), Al Hammadi (90' 6)
Persepolis: Alipour (42'), Mensha (84')
Everything Now
Arcade Fire
(Columbia Records)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
The specs: 2018 Audi RS5
Price, base: Dh359,200
Engine: 2.9L twin-turbo V6
Transmission: Eight-speed automatic
Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
Tenet
Director: Christopher Nolan
Stars: John David Washington, Robert Pattinson, Elizabeth Debicki, Dimple Kapadia, Michael Caine, Kenneth Branagh
Rating: 5/5
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
The biog
Name: Mariam Ketait
Emirate: Dubai
Hobbies: I enjoy travelling, experiencing new things, painting, reading, flying, and the French language
Favourite quote: "Be the change you wish to see" - unknown
Favourite activity: Connecting with different cultures
57%20Seconds
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Zayed Sustainability Prize
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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MATCH DETAILS
Manchester United 3
Greenwood (21), Martial (33), Rashford (49)
Partizan Belgrade 0
HER%20FIRST%20PALESTINIAN
%3Cp%3EAuthor%3A%20Saeed%20Teebi%3C%2Fp%3E%0A%3Cp%3EPages%3A%20256%3C%2Fp%3E%0A%3Cp%3EPublisher%3A%C2%A0House%20of%20Anansi%20Press%3C%2Fp%3E%0A
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Brief scoreline
Switzerland 0
England 0
Result: England win 6-5 on penalties
Man of the Match: Trent Alexander-Arnold (England)
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Normal People
Sally Rooney, Faber & Faber
Profile box
Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)
Mercedes V250 Avantgarde specs
Engine: 2.0-litre in-line four-cylinder turbo
Gearbox: 7-speed automatic
Power: 211hp at 5,500rpm
Torque: 350Nm
Fuel economy, combined: 6.0 l/100 km
Price: Dh235,000
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
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 five pillars of Islam