Veterans of the Iran-Iraq war are among those replacing the Iranian commanders killed in Israel’s attacks, as experts warn the force could soon start filling its top ranks with a younger generation of hardliners.
The latest appointments are Maj Gen Amir Hatami as chief commander of the Iranian army, and Brig Gen Majid Mousavi, who becomes commander of the Islamic Revolutionary Guard Corps' aerospace force, Iranian state news agency Irna reported on Saturday.
Mr Hatami served as defence minister from 2013 to 2021. He will replace Maj Gen Seyyed Abdulrahim Mousavi who will now lead the Iranian military as its chief of staff. Maj Gen Mousavi's predecessor, Mohammad Bagheri, was killed in the Israeli air strikes on Friday.
The new commander-in-chief of the elite Islamic Revolutionary Guard Corps is Brig Gen Mohammad Pakpour, who threatened to open “the gates of hell” in retaliation for Israel’s attacks. He joined the IRGC after the 1979 revolution, in which he fought armed groups in the Kurdistan region.
“In retribution for the blood of our fallen commanders, scientists and citizens, the gates of hell will soon be opened upon this child-killing regime,” he said upon assuming the role on Friday.
Iranian army spokesman Brig Gen Abolfazl Shekarchi said the four newly appointed commanders “will advance the path of their predecessors with full power”.
Lessons from the Iran-Iraq war
The eight-year war between Iran and Iraq shaped the Iranian military system, and its veterans are likely to draw lessons from there.
Maj Gen Hatami was part of the volunteer Basij forces during the conflict and was honoured for his pushback against the dissident militant group Mojahedin e-Khalq (MEK). Maj Gen Mousavi is also said to have played a leading role in the 1980s conflict.
Brig Gen Pakpour commanded frontline divisions during the Iran-Iraq war, including the elite 8th Najaf Ashraf and 31st Ashura units, where he was wounded in combat, according to Iranian news network Press TV.
“The old generation of Guards is very ideological, but it is also risk-averse because it knows the devastation of war,” said Hamidreza Azizi, a visiting fellow at the German Institute for International and Security Affairs.
The Iran-Iraq war equipped the Iranian military to replace its top brass at speed. “This is a system that endured the war with Iraq. They have been prepared for such a scenario,” Mr Azizi told The National.
The dwindling number of veterans, however, could pave the way “step-by-step” for a new generation of military leaders who will take a more gung-ho approach to combat, and be less willing to come to the negotiating table, Mr Azizi fears.
“If the Islamic Republic can survive this war we will see a totally new creation in terms of hardliners,” he said.
Dwindling chain of command
Six high-ranking commanders are believed to have been killed on Friday, including the head of the IRGC Hossein Salami.
The IRGC's aerospace force – which handles Iran’s missiles – was the hardest hit, losing its commander, Brig Gen Amir Ali Hajizadeh, alongside 20 other senior officers who had convened for a meeting.
The Guards will struggle to replace the aerospace force losses due to the large number of high-ranking officers killed, Mr Azizi said.
Two deputy commanders of the Iranian army were also killed in the Israeli attacks, Iranian state media reported on Saturday, without naming them or the time of their deaths.
Esmail Qaani, the leader of the Quds Force – a branch of the IRGC that supports Iran’s regional proxies – is also reported to have been killed on Friday, but no replacement has been announced yet.
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Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
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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
