Pictures of a middle-aged couple about to board a boat for an Antarctic cruise are not usually the stuff of politics in the Middle East. Especially not Iranian politics. But the recent dismissal of Shahram Dabiri, one of the Vice Presidents of Iran, says more about political pressures inside the country than the attractions of touring one of the ends of the Earth.
Iran is under the microscope because US President Donald Trump wants to force a new juncture in the nearly-50-year schism in relations between Washington and Tehran. A crisis in which Iranian President Masoud Pezeshkian loses his close ally – the pair go back to time spent in the political structures of the country’s sensitive north-west – is a chink in the country’s system.
The official explanation for Dr Dabiri’s dismissal revolves around the hardships facing the Iranian people. The politics of austerity is difficult even for western countries, but in Iran it is particularly severe given that it is a resource-rich country, albeit one that’s been brought to its knees primarily by US-led international sanctions.
There is a second undeniable driver for the sacking. Iran is run by a revolutionary regime, wherein the ideology of solidarity is a useful tool to its leaders. Propaganda around the importance of that virtue is incessant for its people. In other words, it is a firm pillar for the establishment.
Travelling to the far Southern Hemisphere through a number of countries for an exotic experience over the Nowruz season has been seen as an extravagance for the doctor-turned-high official. This isn’t surprising, given that scandals within the establishment form part of a picture of high-level graft that fuels dissatisfaction among Iranians outside a small elite circle.
Mr Trump’s letter to Iran’s leadership demanding talks on its nuclear programme, as well as other aspects of the decades-long confrontation, has set a new baseline for what comes next.
Iran’s supreme leader, Ayatollah Ali Khamenei, has for years pursued a two-pronged strategy that involves pushing forward his country’s regional and foreign policy goals while allowing for cycles of complicated diplomatic talks with the US and other western powers. These two processes operate independently, but fulfilling its regional ambitions is considerably more important than making progress in the diplomatic field.
Substantial changes have shaken this position, beginning with the assassination of Qassem Suleimani, a high-ranking official in Iran’s Islamic Revolutionary Guard Corps, under the first Trump administration in early 2020. The conflict in Gaza led to Israel’s war on Hezbollah and Lebanon. This was followed very quickly by the rejuvenation of Syria’s opposition and the subsequent demise of the Tehran-aligned Bashar Al Assad government.
Scandals within the establishment form part of a picture of high-level graft that fuels dissatisfaction among Iranians outside a small elite circle
Now in its first substantial overseas action, the Trump presidency has orchestrated heavy bombing of Yemen to count out the Houthi war threat in the Red Sea and beyond. And so collectively, a number of the Iranian government’s key pillars have been kicked away.
With its tariff actions opening up new uncertainties, it is almost impossible to predict the prestige that the US will bring to any negotiations with Iran in four or five months’ time. But leaving that huge caveat aside, we can see that Tehran’s previous diplomatic track is busted.
It has exhausted every shred of faith with the Europeans, who worked hard alongside the US and Iran to secure a deal in 2015 to limit Tehran’s nuclear weapons programme. A decade later, Iran has accelerated its production of uranium enriched to near-weapons grade levels.
Today, Tehran’s reserve of ballistic missiles and its engagement with the Russians, underpinned by its supply of drones towards Moscow’s war effort in Ukraine, are among the few functioning assets left. It also enjoys strong ties to China on the diplomatic front, which helped to foster new relations with Riyadh and revive diplomacy with the rest of the Gulf countries. This rapprochement seems to be holding throughout the fast pace of current events.
It has been assumed that Iran still has enough tools domestically for its regime to survive. But what it doesn’t have is a way of answering why its people are unhappy with its leadership. That boils down to the country’s revolutionary stance against America. It serves as the establishment’s supreme distinguishing feature, and yet it clearly acts as a dividing line between the leadership and a huge swathe of the Iranian public.
How long can this situation be bottled up for? Ordinary Iranians have come out in waves to try to challenge the resulting isolation. For example, the demonstrations of 2009 – not long after the emergence of Twitter as a messaging tool – were among the world’s first mass efforts that used social media for change.
Iran has undoubtedly adopted a conciliatory approach towards its neighbours. But despite these friendly ties, there is no compensating for the absence of a move to overcome its foundational divide with the US.
Indirect talks, said to be hosted by Oman, are on the cards after Dr Anwar Gargash, diplomatic adviser to the President of the UAE, delivered Mr Trump’s letter to the Iranian leadership. But what the US President really wants are direct discussions, and he has exerted pressure on Iran’s diplomats to shake off their habitual fudging on the way to a deal. Whether his strategy works, only time will tell.
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
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
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ACC 2019: The winners in full
Best Actress Maha Alemi, Sofia
Best Actor Mohamed Dhrif, Weldi
Best Screenplay Meryem Benm’Barek, Sofia
Best Documentary Of Fathers and Sons by Talal Derki
Best Film Yomeddine by Abu Bakr Shawky
Best Director Nadine Labaki, Capernaum
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Thanksgiving meals to try
World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.
Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as well as festive food platters, canapes and both apple and pumpkin pies.
Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.
The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.
Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.
Haircare resolutions 2021
From Beirut and Amman to London and now Dubai, hairstylist George Massoud has seen the same mistakes made by customers all over the world. In the chair or at-home hair care, here are the resolutions he wishes his customers would make for the year ahead.
1. 'I will seek consultation from professionals'
You may know what you want, but are you sure it’s going to suit you? Haircare professionals can tell you what will work best with your skin tone, hair texture and lifestyle.
2. 'I will tell my hairdresser when I’m not happy'
Massoud says it’s better to offer constructive criticism to work on in the future. Your hairdresser will learn, and you may discover how to communicate exactly what you want more effectively the next time.
3. ‘I will treat my hair better out of the chair’
Damage control is a big part of most hairstylists’ work right now, but it can be avoided. Steer clear of over-colouring at home, try and pursue one hair brand at a time and never, ever use a straightener on still drying hair, pleads Massoud.
UAE currency: the story behind the money in your pockets
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Tickets
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
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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
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
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