In Tehran, Iranian women walk past electoral posters for the upcoming parliamentary elections due to take place on February 26, 2016. Abedin Taherkenareh/EPA
In Tehran, Iranian women walk past electoral posters for the upcoming parliamentary elections due to take place on February 26, 2016. Abedin Taherkenareh/EPA
In Tehran, Iranian women walk past electoral posters for the upcoming parliamentary elections due to take place on February 26, 2016. Abedin Taherkenareh/EPA
In Tehran, Iranian women walk past electoral posters for the upcoming parliamentary elections due to take place on February 26, 2016. Abedin Taherkenareh/EPA

Candidates pull out ahead of Iran’s parliamentary election


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Tehran // The field for Iran’s parliamentary election on Friday has narrowed sharply with more than a fifth of the candidates pulling out, apparently urging voters to back the main political lists instead.

The head of the interior ministry’s election headquarters, Mohammad Hossein Moghimi, said on Thursday that 4,844 hopefuls would contest the 290 seats, meaning 1,385 candidates have withdrawn.

Polls will open on Friday from 8.30am to 6.30pm UAE time, but voting could be extended if required, Iranian media quoted him as saying.

His comments followed a state television appearance on Wednesday by interior minister Abdolreza Rahmani Fazli who revealed the fall in numbers.

“It now leaves around 17 people competing for each parliamentary seat,” Mr Fazli said.

“Ten per cent of the total candidates are women,” he added.

Iranian politics is dominated by factions rather than political parties and Friday’s poll will see conservatives up against moderates and reform-minded candidates on a series of lists.

A pro-government List of Hope comprising moderates and reformists is supporting president Hassan Rouhani, a moderate who is looking for his allies to make gains against conservatives.

The main conservative list is headed by Gholam-Ali Hadad Adel, a former parliament speaker, whose daughter is married to one of supreme leader Ayatollah Ali Khamenei’s sons.

Election results from outside Tehran are expected within 24 hours of the close of polls but the count in the capital – which has a population of 12 million and is electing 30 lawmakers – will take three days.

For the first time, voting will also take place on the same day for the 88 members of the Assembly of Experts, a powerful committee of clerics that will choose Iran’s next supreme leader.

Mr Fazli said the number of candidates in that ballot had also fallen, from 161 to 159.

* Agence France-Presse

What is Diwali?

The Hindu festival is at once a celebration of the autumn harvest and the triumph of good over evil, as outlined in the Ramayana.

According to the Sanskrit epic, penned by the sage Valmiki, Diwali marks the time that the exiled king Rama – a mortal with superhuman powers – returned home to the city of Ayodhya with his wife Sita and brother Lakshman, after vanquishing the 10-headed demon Ravana and conquering his kingdom of Lanka. The people of Ayodhya are believed to have lit thousands of earthen lamps to illuminate the city and to guide the royal family home.

In its current iteration, Diwali is celebrated with a puja to welcome the goodness of prosperity Lakshmi (an incarnation of Sita) into the home, which is decorated with diyas (oil lamps) or fairy lights and rangoli designs with coloured powder. Fireworks light up the sky in some parts of the word, and sweetmeats are made (or bought) by most households. It is customary to get new clothes stitched, and visit friends and family to exchange gifts and greetings.  

 

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Rafael Nadal's record at the MWTC

2009 Finalist

2010 Champion

Jan 2011 Champion

Dec 2011 Semi-finalist

Dec 2012 Did not play

Dec 2013 Semi-finalist

2015 Semi-finalist

Jan 2016 Champion

Dec 2016 Champion

2017 Did not play

 

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  • Individuals must register on UAE Drone app or website using their UAE Pass
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  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Match info

Uefa Champions League Group F

Manchester City v Hoffenheim, midnight (Wednesday, UAE)

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Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

HOW TO WATCH

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Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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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