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Iran's President Ebrahim Raisi has died aged 63 in a helicopter crash in northern Iran.

Mr Raisi was president from 2021 until his death on Sunday and was widely regarded as the potential successor to supreme leader Ayatollah Ali Khamenei, who has ruled the country since 1989.

In his three years as president, Mr Raisi ruled through a wave of crises – from the coronavirus to increasing regional tension – and tightened Tehran's strict interpretation of its "revolutionary ideals".

As President, he cemented Iran's nuclear ambitions in the face of international sanctions and oversaw the response to the most widespread anti-regime protests in the country's recent history.

Born in 1960 in Mashhad, an important city in north-eastern Iran, Mr Raisi grew up in a clerical family at a time when many in Iran's religious establishment were becoming disillusioned with the Shah's modernising reforms.

In 1975, he studied under some of Iran's most prominent clerics at the seminary in Qom, one of the centres of Shiite Islamic thought, and took part in the wave of demonstrations that became the 1979 Islamic Revolution.

While the revolution initially comprised a range of groups opposed to the Shah's increasingly authoritarian rule, it resulted in the formation of the Islamic Republic of Iran, led by supreme leader Ayatollah Ruhollah Khomeini, with the religious establishment entrenching itself in the new regime.

Mr Raisi was trained in administration and served as a prosecutor in several Iranian cities, including in the capital Tehran between 1989 and 1994, before serving as First Deputy Chief Justice and Iran's Prosecutor General in 2014.

The former judiciary official was also known for his role in the execution of thousands of political prisoners in the 1980s.

  • President Raisi and Azerbaijan's President Ilham Aliyev visit the Qiz-Qalasi dam on the Azerbaijan-Iran border on May 19. Reuters
    President Raisi and Azerbaijan's President Ilham Aliyev visit the Qiz-Qalasi dam on the Azerbaijan-Iran border on May 19. Reuters
  • A supporter of Iranian President Ebrahim Raisi holds his portrait during a celebratory rally for his presidential election victory in Tehran in 2021. Wana
    A supporter of Iranian President Ebrahim Raisi holds his portrait during a celebratory rally for his presidential election victory in Tehran in 2021. Wana
  • Mr Raisi at the inauguration ceremony of the dam of Qiz Qalasi. AP
    Mr Raisi at the inauguration ceremony of the dam of Qiz Qalasi. AP
  • Kenyan President William Ruto, right, shakes hand with Mr Raisi at the Statehouse in Nairobi, Kenya, on July 12, 2023. EPA
    Kenyan President William Ruto, right, shakes hand with Mr Raisi at the Statehouse in Nairobi, Kenya, on July 12, 2023. EPA
  • Saudi Crown Prince Mohammed bin Salman, left, and Mr Raisi at a meeting of the Arab League and the Organisation of Islamic Co-operation in Riyadh. AFP
    Saudi Crown Prince Mohammed bin Salman, left, and Mr Raisi at a meeting of the Arab League and the Organisation of Islamic Co-operation in Riyadh. AFP
  • Sultan of Oman, Haitham bin Tariq, right, being welcomed by Mr Raisi during a ceremony in Tehran, Iran, on May 28, 2023. EPA
    Sultan of Oman, Haitham bin Tariq, right, being welcomed by Mr Raisi during a ceremony in Tehran, Iran, on May 28, 2023. EPA
  • Chinese President Xi Jinping and Mr Raisi. AFP
    Chinese President Xi Jinping and Mr Raisi. AFP
  • United Nations Secretary-General Antonio Guterres, right, and Mr Raisi on the sidelines of the 77th session of the United Nations General Assembly at the UN headquarters in New York City on September 22, 2022. AFP
    United Nations Secretary-General Antonio Guterres, right, and Mr Raisi on the sidelines of the 77th session of the United Nations General Assembly at the UN headquarters in New York City on September 22, 2022. AFP
  • Russian President Vladimir Putin, left, greets Mr Raisi during their meeting at the Grand Kremlin Palace on December 7, 2023. Getty Images
    Russian President Vladimir Putin, left, greets Mr Raisi during their meeting at the Grand Kremlin Palace on December 7, 2023. Getty Images
  • Mr Raisi, left, with Egypt's President Abdel Fatah Al-Sisi. AFP
    Mr Raisi, left, with Egypt's President Abdel Fatah Al-Sisi. AFP
  • Mr Raisi, right, greeted by Pakistan's Prime Minister Shehbaz Sharif in Islamabad. AFP
    Mr Raisi, right, greeted by Pakistan's Prime Minister Shehbaz Sharif in Islamabad. AFP
  • Turkish President Recep Tayyip Erdogan, right, shakes hands with Mr Raisi before their meeting at the Presidential palace in Ankara, Turkey, on January 24. AP
    Turkish President Recep Tayyip Erdogan, right, shakes hands with Mr Raisi before their meeting at the Presidential palace in Ankara, Turkey, on January 24. AP
  • The affinity between incoming Iranian president Ebrahim Raisi and supreme leader Ayatollah Ali Khamenei goes back decades. Wana via Reuters
    The affinity between incoming Iranian president Ebrahim Raisi and supreme leader Ayatollah Ali Khamenei goes back decades. Wana via Reuters
  • Mr Raisi shakes hands with Qatari Emir Sheikh Tamim bin Hamad al-Thani during a welcoming ceremony in Tehran, on May 12, 2022. Reuters
    Mr Raisi shakes hands with Qatari Emir Sheikh Tamim bin Hamad al-Thani during a welcoming ceremony in Tehran, on May 12, 2022. Reuters
  • Mr Raisi gestures after he votes during presidential elections at a polling station in Tehran.
    Mr Raisi gestures after he votes during presidential elections at a polling station in Tehran.
  • Mr Raisi, right, greets his Syrian counterpart Bashar Assad in Tehran, on May 8, 2022. EPA
    Mr Raisi, right, greets his Syrian counterpart Bashar Assad in Tehran, on May 8, 2022. EPA
  • Mr Raisi, Iran's president-elect, speaks after his victory in the election on June 21. Bloomberg
    Mr Raisi, Iran's president-elect, speaks after his victory in the election on June 21. Bloomberg
  • Mr Raisi speaks to the crowd during an election camping rally in Tehran on April 29, 2017. EPA
    Mr Raisi speaks to the crowd during an election camping rally in Tehran on April 29, 2017. EPA

As a prosecutor, Mr Raisi was one of four judges who sat on secret tribunals given the task of drawing up lists of prisoners to be executed during the Iran-Iraq War.

The tribunals later came to be known as the "death committee," with thousands of prisoners sentenced to death.

At least 5,000 political prisoners were executed under his watch, according to Amnesty International. Mr Raisi has denied his role in the sentencing.

He was trained by Ayatollah Ali Khamenei, who succeeded Mr Khomeini as Iran's supreme leader in 1989.

In 2016, he was appointed as the custodian of the shrine of Ali Al Rida in Mashhad, which left him in charge of Iran's largest charitable trust, with billions of dollars of assets.

Mr Raisi, who had become a member of Iran's Assembly of Experts in 2007, first stood for president in 2017, campaigning on an anti-corruption ticket.

He was defeated by the reformist Hassan Rouhani in a landslide, securing 38 per cent of the vote.

Two years later, he was named as head of the judiciary and was elected as the head of the Assembly of Experts, giving him a powerful position within Iran's establishment.

In 2021, he became President after winning 62 per cent of votes in an election critics say was manipulated.

His term began amid the pandemic, in which more than 140,000 Iranians died.

Iran's economy also suffered from the effects of US sanctions and high inflation.

Little more than a year after Mr Raisi came to power, Iran was rocked by the death of Mahsa Amini, 22, in morality police custody, sparking the fiercest public opposition to the regime in its four-decade rule.

Demonstrations against the regime spread to every province across Iran, with security forces responding by killing about 600 people and arresting another 20,000.

Mr Raisi accused the demonstrators, mostly young women, of being backed by the US and Israel, and took Iran's strict rules on women to new heights, sending more morality police on to the streets and installing security cameras to monitor women in their cars.

A wave of executions followed, which rights groups say has continued to surge amid international focus on the war in Gaza.

The President also banned inspectors with the UN's nuclear agency from visiting the country and oversaw record levels of nuclear enrichment, stoking concern that Tehran was pursuing its ambitions undeterred.

In 2023, Iran and Saudi Arabia announced they were restoring diplomatic relations.

Under Mr Raisi, Tehran continued its policy of arming and supporting militias across the region, including Hamas in Gaza and Hezbollah in Lebanon.

Iran came close to all-out conflict with Israel in April, when Tehran launched a barrage of rockets and missiles against Israel after an Israeli strike killed several Iranian commanders in Damascus.

The two countries walked back from the brink, but Iran remained committed to supporting the "Axis of Resistance" across the region during Mr Raisi's presidency.

His death in a helicopter crash close to the border with Azerbaijan sent shock waves across Iran, and the wider region.

Mr Raisi was married to Jamileh Alamolhoda, an educational sciences lecturer at Tehran's Shahid-Beheshti University, and had two daughters.

Get inspired

Here are a couple of Valentine’s Day food products that may or may not go the distance (but have got the internet talking anyway).

Sourdough sentiments: Marks & Spencer in the United Kingdom has introduced a slow-baked sourdough loaf dusted with flour to spell out I (heart) you, at £2 (Dh9.5). While it’s not available in the UAE, there’s nothing to stop you taking the idea and creating your own message of love, stencilled on breakfast-inbed toast.  

Crisps playing cupid: Crisp company Tyrells has added a spicy addition to its range for Valentine’s Day. The brand describes the new honey and chilli flavour on Twitter as: “A tenderly bracing duo of the tantalising tingle of chilli with sweet and sticky honey. A helping hand to get your heart racing.” Again, not on sale here, but if you’re tempted you could certainly fashion your own flavour mix (spicy Cheetos and caramel popcorn, anyone?). 

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

Zombieland: Double Tap

Director: Ruben Fleischer

Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone

Four out of five stars 

Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

Paris%20Agreement
%3Cp%3EArticle%2014%3C%2Fp%3E%0A%3Cp%3E1.%20%5BThe%20Cop%5D%20shall%20periodically%20take%20stock%20of%20the%20implementation%20of%20this%20Agreement%20to%20assess%20the%20collective%20progress%20towards%20achieving%20the%20purpose%20of%20this%20Agreement%20and%20its%20long-term%20goals%20(referred%20to%20as%20the%20%22global%20stocktake%22)%3C%2Fp%3E%0A%3Cp%3E2.%20%5BThe%20Cop%5D%20shall%20undertake%20its%20first%20global%20stocktake%20in%202023%20and%20every%20five%20years%20thereafter%C2%A0%3C%2Fp%3E%0A
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.

 

 

'Outclassed in Kuwait'
Taleb Alrefai, 
HBKU Press 

if you go

The flights

Emirates fly direct from Dubai to Houston, Texas, where United have direct flights to Managua. Alternatively, from October, Iberia will offer connections from Madrid, which can be reached by both Etihad from Abu Dhabi and Emirates from Dubai.

The trip

Geodyssey’s (Geodyssey.co.uk) 15-night Nicaragua Odyssey visits the colonial cities of Leon and Granada, lively country villages, the lake island of Ometepe and a stunning array of landscapes, with wildlife, history, creative crafts and more. From Dh18,500 per person, based on two sharing, including transfers and tours but excluding international flights. For more information, visit visitnicaragua.us.

Updated: August 30, 2024, 6:16 AM