Although President Ahmadinejad's opponents inside Iran are now challenging the legitimacy of his election victory, many of his fiercest critics from overseas will be content to see him remain in power.
"Hopes of a Tehran spring under a moderate new president pledged to explore improved relations with the United States seemingly have been dashed by the apparent landslide victory of Mahmoud Ahmadinejad, the populist and polarising incumbent," Michael Theodoulou wrote in The National.
"His disputed triumph was swiftly and emphatically endorsed by Iran's supreme leader, Ayatollah Ali Khamenei, who hailed it as a 'divine blessing'. He made clear the security forces would brook no protest from dismayed and disbelieving supporters of Mir Hossein Mousavi, the reformist challenger who also declared victory."
The Middle East analyst, Gary Sick, summarised the sequence of events starting on the afternoon of election day, Friday, June 12.
As the polls closed, mobile text messaging was turned off nationwide. Security forces soon poured out into the streets in large numbers. The ministry of interior, which oversaw the elections, was surrounded by concrete barriers and armed men. National television began broadcasting pre-recorded messages calling for everyone to unite behind the election winner.
The Mousavi campaign was informed officially that they had won the election - which may have briefly lulled them into complacency - but then the ministry of interior announced a landslide victory for Mr Ahmadinejad.
Unlike previous elections, there was no breakdown of the vote by province, which would have provided a way of judging its credibility. The voting patterns announced by the government were uniform across all parts of the country, an impossibility.
Less than 24 hours later, Supreme Leader Ayatollah Khamenei publicly announced his congratulations to the winner, apparently confirming that the process was complete and irrevocable, contrary to constitutional requirements. Shortly thereafter, all mobile phones, Facebook, and other social networks were blocked, as well as major foreign news sources.
"All of this had the appearance of a well-orchestrated strike intended to take its opponents by surprise - the classic definition of a coup. Curiously, this was not a coup of an outside group against the ruling elite; it was a coup of the ruling elite against its own people."
In a letter written after the election results had been announced, Mr Mousavi said: "I am concerned that the continuation of the current situation will transform all key members of this regime into fabulists in confrontation with the nation and seriously jeopardise them in this world and the next.
"I advise all officials to halt this agenda at once before it is too late, return to the rule of law and protect the nation's vote and know that deviation from law renders them illegitimate. They are aware better than anyone else that this country has been through a grand Islamic revolution and the least message of this revolution is that our nation is alert and will oppose anyone who aims to seize the power against the law."
After the protests had erupted, Time magazine reported: "It's way past midnight in Tehran, but this city is not sleeping. Outside on the streets, people are honking their horns in protest and stretching their hands out of cars making peace signs - a sign of support for Mir Hossein Mousavi, the opposition candidate apparently defeated by President Mahmoud Ahmadinejad in Iran's presidential election on Friday.
"In neighborhoods across north and central Tehran, shouts of 'Death to dictator!' fill the air, mostly in female voices, coming from house windows. There are also shouts of 'Allah-o Akbar!' - reminiscent of the revolution - on the urging of a communique from Mousavi's office.
"Some of Tehran's main streets have been turned into urban battlegrounds. Groups of mostly young men have set large garbage bins on fire in the middle of streets, torn out street signs and fences, broken the windows and ATM machines of state banks, and burnt at least five large buses in the middle of streets."
While Mr Mousavi's supporters insist that the election has been stolen, one of the only independent polls conducted before the election indicated that Mr Ahmadinejad's rival was running far behind the president. The poll conducted by Terror Free Tomorrow in mid-May anticipated that Mr Ahmadinejad could receive twice as many votes as Mr Mousavi, although it predicted that there would be no outright winner from the first round of voting.
"At the stage of the campaign for President when our poll was taken, 34 per cent of Iranians surveyed said they will vote for incumbent President Ahmadinejad. Mr Ahmadinejad's closest rival, Mir Hussein Mousavi, was the choice of 14 per cent, with 27 per cent stating that they still do not know who they will vote for. President Ahmadinejad's other rivals, Mehdi Karroubi and Mohsen Rezai, were the choice of 2 per cent and 1 per cent, respectively.
"A close examination of our survey results reveals that the race may actually be closer than a first look at the numbers would indicate. More than 60 per cent of those who state they don't know who they will vote for in the Presidential elections reflect individuals who favour political reform and change in the current system.
"89 per cent of Iranians say that they will cast a vote in the upcoming Presidential elections. The poll shows that 87 per cent of Persians, 94 per cent of Azeris and around 90 per cent of all other ethnicities intend to vote in the upcoming elections.
"About seven in ten Iranians think the elections will be free and fair, while only one in ten thinks they will not be free and fair.
"The current mood indicates that none of the candidates will likely pass the 50 per cent threshold needed to automatically win; meaning that a second round runoff between the two highest finishers, as things stand, Mr Ahmadinejad and Mr Mousavi, is likely.
In the 2005 Presidential elections, the leader in the first round, Hashemi Rafsanjani, lost to his runner-up, Mr Ahmadinejad, in the second round runoff - though an incumbent has never been defeated in a Presidential election since the beginning of the Islamic Republic.
"Inside Iran, considerable attention has been given to Mr Mousavi's Azeri background, emphasising the appeal his Azeri identity may have for Azeri voters. The results of our survey indicate that only 16 per cent of Azeri Iranians indicate they will vote for Mr Moussavi. By contrast, 31 percent of the Azeris claim they will vote for Mr Ahmadinejad."
With Mr Ahmadinejad's victory disputed but unlikely to be reversed, Christopher Dickey asked what this development means for the region and American policy?
"The most obvious winner is Israel's right-wing Likud government, led by Prime Minister Benjamin Netanyahu and Foreign Minister Avigdor Lieberman. There was never the slightest indication that a Mousavi victory would lead Iran to dial back its programme for enriching uranium and, potentially, building nuclear weapons. And Israelis see that programme as a threat to their existence, no matter who is president of Iran. But Mousavi's touchy-feely image as a moderate reformist would have clouded the issue, obscuring the potential dangers as the Israelis see them, and making it harder, politically, for Netanyahu to keep open the option of a military attack to set back the nuclear programme.
"When it looked like Mousavi might win, the American Israel Public Affairs Committee (AIPAC ) started sending out e-mails to American journalists and opinion makers insisting that Mousavi was a very bad guy, too. Specifically, they said Mousavi was responsible for the secret deal with the underground network of Pakistani scientist AQ Khan that laid the foundations for Iran's nuclear program. But now AIPAC doesn't have to worry. Ahmadinejad's solid reputation as a Jew-baiting Holocaust denier will make it easier for Netanyahu to frustrate American attempts at dialogue with Tehran. And for the same reason, in political terms, Iran under Ahmadinejad is a perfect target should Netanyahu decide war is his best or only option."
pwoodward@thenational.ae
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
FIXTURES
Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy
Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa
Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand
Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji
Griselda
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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
Sweet%20Tooth
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THE BIO
Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.
Regular contact with wildlife is the most appealing part of her role at the Environment Agency Abu Dhabi.
She loves to explore new destinations and lives by her motto of being a voice in the world, and not an echo.
She is the youngest of three children, and has a brother and sister.
Her favourite book, Moby Dick by Herman Melville helped inspire her towards a career exploring the natural world.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
UAE v Ireland
1st ODI, UAE win by 6 wickets
2nd ODI, January 12
3rd ODI, January 14
4th ODI, January 16
Stats at a glance:
Cost: 1.05 billion pounds (Dh 4.8 billion)
Number in service: 6
Complement 191 (space for up to 285)
Top speed: over 32 knots
Range: Over 7,000 nautical miles
Length 152.4 m
Displacement: 8,700 tonnes
Beam: 21.2 m
Draught: 7.4 m
The%20Super%20Mario%20Bros%20Movie
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Mobile phone packages comparison
How The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”
November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."
October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."
Wonka
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The Two Popes
Director: Fernando Meirelles
Stars: Anthony Hopkins, Jonathan Pryce
Four out of five stars
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.