For any newly elected leader, picking a country to make his or her first official visit holds great significance. It’s no exception for Iranian President Masoud Pezeshkian, who assumed office in July.
There was much chatter around which country he would visit first and what that might say about his administration’s foreign policy priorities. Some expected it to be the US, where Dr Pezeshkian is due to address the UN General Assembly. Others suggested Russia, to attend the Brics summit. While the President confirmed he will be visiting both countries, he opted to make his first official trip to neighbouring Iraq, indicating that Tehran intends to give priority to the region.
Despite spending just three days in Iraq, Dr Pezeshkian had an expansive agenda. Aside from Baghdad, he visited the holy cities of Najaf and Karbala. He was also Iran’s first sitting president to travel to Iraqi Kurdistan as well as the southern port city of Basra.
Each destination was heavy on symbolism. Dr Pezeshkian is a devotee of Ali ibn Abi Talib, the fourth of the Islamic Caliphs and first of the Shiite Imams, and has repeatedly quoted him both during his election campaign and since entering office. His pilgrimage to Najaf, where Ali rests, was especially meaningful, even though the fact that he didn’t meet Grand Ayatollah Ali Sistani, one of the world’s top Shiite clerics and leading Shiite authority in Iraq, raised a few eyebrows. He also met members of Iraq’s Co-ordination Framework, an umbrella of Islamist Shiite parties sympathetic to Tehran.
The Kurdistan leg of the trip was important on different levels.
As someone born to a Kurdish mother in the Kurdish-majority Iranian city of Mahabad, Dr Pezeshkian delighted local journalists in Kurdistan by speaking to them in their language. When he met Iraqi President Abdul Latif Rashid in Baghdad, the two leaders reportedly spoke in Kurdish, without interpreters, marking a historic moment.
After his return to Tehran, Dr Pezeshkian fondly recalled his meeting with Masoud Barzani, the head of Iraq’s Kurdistan Democratic Party, who was also born in Mahabad. It’s a different matter that the meeting drew protests from hardliners, unhappy that the President met a Kurdish leader without an official role.
The linguistic diplomacy was well reciprocated by Iraqi Kurdistan President Nechirvan Barzani, who spoke in fluent Persian during Dr Pezeshkian’s visit, as he lauded the “many common cultural, historical and linguistic ties” between the Iraqi Kurdish region and Iran. Mr Barzani’s fluency in Persian comes no surprise, with the leader having lived some of his childhood in Iran.
Dr Pezeshkian’s trip was especially significant because Tehran hasn’t always enjoyed warm ties with Erbil. The Iraqi Kurdish region allows the operation of Iranian Kurdish opposition parties on its soil, a perennial bugbear for Tehran and the subject of a recent security agreement with Baghdad. Erbil has also worked closely with the US and maintains unofficial ties with Israel.
Iran has traditionally held closer ties with KDP’s rival, the Patriotic Union of Kurdistan. As part of his trip, Dr Pezeshkian visited the PUK’s stronghold Sulaimaniyah and met party leader Bafel Talabani. But his warm reception in Erbil indicates Iran’s more ecumenical approach to Kurdish politics, particularly as the KDP’s concern that Tehran might back the PUK during the next month’s Kurdish parliamentary election will have been on the Iranian President’s mind.
His visit to Basra was symbolic in and of itself. Iranians will remember the 1987 siege of the city, which took place during the Iran-Iraq War and left thousands dead on both sides. Almost four decades later, with the war appearing to be firmly in the past, the city welcomed the President with the slogan “forever neighbours”.
But what does all this symbolism amount to?
Experts point out that while much of the trip seems to have been focused on public diplomacy, fundamental problems remain in the bilateral relations. Trade ties, worth less than $10 billion, remain lukewarm and even though Tehran has pledged to double this, its attempts to do so have been hampered by the western-led sanctions.
As he attempts to revive Iran’s economy and build a peace-oriented foreign policy, Dr Pezeshkian will have his work cut out for him
During his trip, Dr Pezeshkian spoke of grand plans for a union of Islamic countries. He spoke of how there are no more borders between most European countries and that one day the same could be true of the Muslim world, or at least between Iran and Iraq. And yet there are complexities even around the modest rail project that connects Basra to Iran’s Shalamcheh.
It’s also the case that ever since Saddam Hussein was overthrown in 2003, Tehran has maintained relations with Baghdad through the Islamic Revolutionary Guard Corps, rather than its foreign ministry. Iran’s ambassador to Iraq, like his predecessors since 2003, is an IRGC official. With a new president in office, is there an opportunity for the foreign ministry to take back some of the control it had on the country’s foreign affairs – particularly when it comes to dealing with Iraq – from the IRGC?
That would be a monumental challenge for Dr Pezeshkian, but if he were to succeed, it could lead to much less interference from Tehran in Iraq’s complex domestic affairs.
As often with diplomacy, making symbolic gestures is the easy part. As he attempts to revive Iran’s economy and build a peace-oriented foreign policy, Dr Pezeshkian will have his work cut out for him.
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MATCH INFO:
Second Test
Pakistan v Australia, Tuesday-Saturday, 10am daily at Zayed Cricket Stadium, Abu Dhabi
Entrance is free
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MATCH INFO
Manchester City 3
Danilo (16'), Bernardo Silva (34'), Fernandinho (72')
Brighton & Hove Albion 1
Ulloa (20')
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 years Ramadan fell in May
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
The specs: 2018 Bentley Bentayga V8
Price, base: Dh853,226
Engine: 4.0-litre twin-turbo V8
Transmission: Eight-speed automatic
Power: 550hp @ 6,000pm
Torque: 770Nm @ 1,960rpm
Fuel economy, combined: 11.4L / 100km
Veil (Object Lessons)
Rafia Zakaria
Bloomsbury Academic
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
WITHIN%20SAND
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RACE SCHEDULE
All times UAE ( 4 GMT)
Friday, September 29
First practice: 7am - 8.30am
Second practice: 11am - 12.30pm
Saturday, September 30
Qualifying: 1pm - 2pm
Sunday, October 1
Race: 11am - 1pm
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
RESULT
Los Angeles Galaxy 2 Manchester United 5
Galaxy: Dos Santos (79', 88')
United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')
Pieces of Her
Stars: Toni Collette, Bella Heathcote, David Wenham, Omari Hardwick
Director: Minkie Spiro
Rating:2/5
The%C2%A0specs%20
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Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
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Specs%3A%202024%20McLaren%20Artura%20Spider
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HIV on the rise in the region
A 2019 United Nations special analysis on Aids reveals 37 per cent of new HIV infections in the Mena region are from people injecting drugs.
New HIV infections have also risen by 29 per cent in western Europe and Asia, and by 7 per cent in Latin America, but declined elsewhere.
Egypt has shown the highest increase in recorded cases of HIV since 2010, up by 196 per cent.
Access to HIV testing, treatment and care in the region is well below the global average.
Few statistics have been published on the number of cases in the UAE, although a UNAIDS report said 1.5 per cent of the prison population has the virus.
COMPANY%20PROFILE%20
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The specs: 2019 Subaru Forester
Price, base: Dh105,900 (Premium); Dh115,900 (Sport)
Engine: 2.5-litre four-cylinder
Transmission: Continuously variable transmission
Power: 182hp @ 5,800rpm
Torque: 239Nm @ 4,400rpm
Fuel economy, combined: 8.1L / 100km (estimated)
More from Neighbourhood Watch
What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5