The daughter of an activist executed in Iran has called for the regime to face a “severe punishment” as she denounced the US and Germany for failing to protect him.
Iran's judiciary said a death sentence against Jamshid Sharmahd was carried out on Monday after he was convicted on terrorism charges last year. He held a passport from Germany, which said his trial was unfair, and lived in the US before his arrest in 2020.
His daughter Gazelle Sharmahd, who had campaigned for his release, suggested the execution was an act of retaliation for Israeli strikes against Iran. She said her father's killing “must have immediate and unmistakable grave consequences” for the regime.
“We do not want any statements or condolences that do not include the immediate return of my father, dead or alive, and a severe punishment for the Islamic regime murderers,” Ms Sharmahd wrote on social media on Tuesday.
An Iranian charge d'affaires was summoned to the German Foreign Ministry on Tuesday over what the government in Berlin called Mr Sharmahd's murder. Chancellor Olaf Scholz said the execution was “a scandal, which I condemn in the strongest terms”.
Mr Scholz said Mr Sharmahd never had a chance to defend himself in court. Responding to the German criticism, Iran's Foreign Minister Abbas Araghchi said that "a German passport does not provide impunity to anyone, let alone a terrorist criminal".
On Tuesday, EU foreign affairs minister Josep Borrell condemned the execution of Mr Sharmahd and called on Iran to refrain from carrying out executions in the future. He also repeated the bloc's call for Iran to end the “distressing practice of detaining foreign civilians and dual nationals with a view to making political gains".
Mr Borrell said the execution of a European citizen was “seriously harming relations between Iran and the European Union” and warned the bloc would "now consider targeted and significant measures".
Abram Paley, a US deputy special envoy for Iran, called it “the latest abhorrent act in the regime’s long history of transnational repression”. Mr Sharmahd should never have been imprisoned in the first place. His kidnapping and rendition, as well as sham trial and reports of torture, were reprehensible,” Mr Paley said.
The US State Department said it “stands with his family” in holding Iran accountable but did not immediately announce new measures. The European Union's foreign affairs minister said he was "considering measures in response".
Ms Sharmahd said the US government “did nothing” and was trying to “shift responsibility” to Germany. She accused both of “abandoning [her father] in every hostage negotiation”. Mr Sharmahd was not among five Americans released in a prisoner swap last year in which the US agreed to unfreeze $6 billion for Iran.
“I can only say at this point that my love and duties to my father and his leading role in freeing our homeland go beyond death,” Ms Sharmahd said. She had previously reported signs of her father being tortured, including missing teeth, facial bruising and difficulty walking.
Iran had accused Mr Sharmahd of leading a “terror ring” planning attacks from the US, including a 2008 mosque bombing that killed 14 people. He was charged with “corruption on earth”, a broad accusation that has been used against minority activists and protesters.
Born in Iran, Mr Sharmahd left his home country after the 1979 revolution and settled in Germany. He and his wife had a son, Shayan. They moved to California in 2003 where he worked as a software engineer and built a website for a local Persian-language TV station.
Speaking to The National last year, Mr Sharmahd's daughter, who called her father Jimmy, said he had been “left behind to die” after he was not part of the American prisoner swap. She said the US had a duty to protect its citizens and residents “equally and fairly”.
The death sentence last year led to retaliatory expulsions of diplomats from Berlin and Tehran. It was upheld by Iran's Supreme Court last year in what Germany said was an unacceptable end to an unfair trial. Dozens of dual and foreign citizens are being held in Iran, some of whom have been detained for more than a year with no formal charges pressed. Relatives and rights groups have accused the regime of using people as bargaining chips against western powers.
Masih Alinejad, an Iranian-American journalist and activist, praised Ms Sharmahd for “bravely stepping into the fight, becoming her father’s voice”. She called on Germany to close its embassy in Iran and designate its Revolutionary Guard Corps as terrorists because “condemnations alone are no longer enough”.
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UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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Henrik Stenson's finishes at Abu Dhabi HSBC Championship:
2006 - 2
2007 - 8
2008 - 2
2009 - MC
2010 - 21
2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
2017 - 8
West Indies v India - Third ODI
India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)
India won by 93 runs
Company%20profile
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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
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