The daughter of a US resident on death row in Iran says the Biden administration is failing her father by distancing itself from his case as he awaits execution.
Jamshid Sharmahd, 68, has been detained by the regime since July 2020 after being convicted of spying and “corruption on earth” during what his family say were “show trials in a kangaroo court”.
The human rights activist, who holds dual Iranian-German citizenship and American residency, has been sentenced to death in his country of birth.
He has shown signs of torture, his daughter said, including missing teeth, facial bruising and difficulty walking.
Before he was captured, Mr Sharmahd, an outspoken critic of the hardline Iranian regime, ran a satellite radio station that offered people a space to voice their views on authorities.
‘I will scream as loud as I can to save my father’
Speaking to The National from her home in Los Angeles, California, his daughter Gazelle Sharmahd, 41, pledged to “scream as loud as I can” and not give up in her efforts to pressure the US and Germany to intervene to stop her father being killed.
Her mission has become even more pressing since Iran’s execution of British-Iranian citizen Ali Reza Akbari last week, which drew condemnation from the UK government. The former Iranian defence minister had been convicted of spying.
Ms Sharmahd said her campaign is growing more urgent by the day.
“We are very, very worried about him,” she said of her father. “The conditions of detention are so horrific that we worry he may not survive that. He is on death row now.
“I am trying to scream as loud as I can and take every opportunity to talk about his case.
“Unfortunately, the US government has failed us so far. We hope that will change.
“He has foreign citizenship and the regime uses these people ― dual nationals ― as bargaining chips. We have seen that with Nazanin Zaghari-Ratcliffe and Anoosheh Ashoori. They use them to get whatever they want from the West.
“We said [to the regime’s lawyers], ‘what can we do to save him?’ They said, ‘nothing, the German government has to talk to us’.”
“They’re not even hiding the fact that they are using him to get something from Germany,” she added, suggesting they are hoping to secure a prisoner exchange.
The mother of one, with her brother, mother and wider family, has spent the past two and a half years appealing to the US and German governments to use their leveraging power to secure the release of Mr Sharmahd.
More than 80,000 people have signed a petition urging German Foreign Minister Annalena Baerbock to intervene in the case to “save a human life”.
In a statement to The National, Germany's Foreign Office said its staff and those in the embassy in Tehran “have been campaigning for consular access to Mr Sharmahd for quite some time”.
“Iran consistently denies this ― as it does in principle with detainees with German-Iranian citizenship,” the statement said.
“The German embassy in Tehran has repeatedly advocated monitoring the trial of Mr Sharmahd. Time and again, however, German diplomats were turned away at the court in Tehran.
“Beyond the question of consular access, the Federal Foreign Office is also making the case very clear to Iran. We have repeatedly made it clear to Iran that we oppose the death penalty under all circumstances. It's cruel, it's demeaning and it's inhuman.”
The US government has been contacted for comment.
Since the death of Mahsa Amini last September, Iran has faced the largest anti-government protests in 20 years. Ms Amini, 22, was arrested by the morality police after wearing her hijab “inappropriately” and died in hospital shortly afterwards. Her family say she was tortured but an Iranian coroner said her death was due to an underlying illness.
The incident unleashed overwhelming amounts of pent-up anger among millions of Iranians spanning class, gender and generations, leading to demonstrations across the nation. In response, the authorities used fear and force, firing metal and plastic pellets into crowds. Hundreds of people have reportedly been blinded. Thousands of peaceful protesters have been arrested and tortured and at least four men executed over their involvement in the rallies.
The violence has led to clarion calls in the West for governments to designate Iran's Islamic Revolutionary Guard Corps as a terrorist organisation. Ursula von der Leyen, the European Commission President, this week voiced support for such a move at the World Economic Forum.
The UK also appears to be inching towards taking the step, as MPs last week unanimously voted for a motion urging the government to put the IRGC in the same category as Al Qaeda and ISIS. Bob Blackman, the Conservative politician who tabled the resolution, told The National that it is a question of when, not if, the UK will follow in the direction of the US.
“London is one of the world’s financial capitals and if government can sequester the group’s assets it will severely damage it,” he said.
“I would hope that we could operate jointly with the United States and if we could convince the Germans and the French as well to jointly [work with us] so that we could literally seize all their assets.”
Ms Sharmahd hopes the global outrage over Iran’s treatment of civilians will raise her father's profile and prompt western governments to exert enough pressure on Tehran to convince them to change course.
Assassination attempt in LA
As a young man who had been educated abroad, Mr Sharmahd held a forward-thinking world view and values based on human rights that did not align with the insular nature of the hardline regime in his homeland.
After incurring grave risk to his safety by speaking out, he fled the country after the 1978-1979 Iranian revolution.
He settled in Germany with his wife and a young Gazelle and within a few years, they had welcomed a son, Shayan.
After relocating to Los Angeles in 2003, they settled into the city’s large Iranian diaspora community.
Determined to use his skills to help those in his homeland, Mr Sharmahd built a website for a California-based Persian language TV station to provide a platform to share archived videos.
The Iranian regime was incensed by the site, which carried criticism of its conduct, and a “massive cyber attack” revealed the creator of the site as Mr Sharmahd.
Exposed, he was left vulnerable to attacks. What happened next, his daughter said, sent shock waves through the family, who had been living in relative peace in the hills of the City of Angels.
“In 2009 they sent an assassin to LA to assassinate my dad,” she recalled. “That was the first time that we really felt the regime wanted to kill my father.
“The regime likes to target people who work against it and they started harassing my dad.
“They posted a picture of his passport on state TV and called him an enemy of Iran. They called him a spy for Mossad, the CIA, the FBI.
“Naively I said, ‘why do you do this?’ He said, ‘if you don’t do it, will someone else?'
“Once I had my daughter, I understood what he meant. There are not many people who have done the right thing, what he did ― trying to make the world a little bit better.”
After evading the attempt on his life, rather than disappear into the shadows, Mr Sharmahd pushed forward with his work. He established a satellite radio station that could be picked up by people in Iran, offering them a space to voice their concerns over the regime’s actions.
Ms Sharmahd said her father managed to conduct business in India and travel to Europe, skirting attempts by the Iranian regime to “lure him” towards the country.
But things took a turn for the worse in July 2020, when he disappeared while flying to Mumbai.
After a few days, his relatives received a message saying, “I am OK, I will contact you”, which they suspected was either from another party or their father acting under duress.
Sentenced to death
Their worst fears were realised weeks later when the family patriarch appeared on Iranian state TV with a swollen face and a blindfold over his eyes, “confessing to crimes that he did not commit”.
“That’s when we found out that my dad was kidnapped,” Ms Sharmahd said. “To know that they can just kidnap people and nobody can do anything about it.
“They had a forced confession from him.”
He has since been kept in solitary confinement at an undisclosed location in Iran, she said, and been subjected to several “show trials” in which he was charged with “corruption on earth” and sentenced to death.
The regime also maintains he was involved in a 2008 mosque bombing in Iran that killed 14 people — a charge he denies.
“They started to parade him as a criminal and a spy,” she said. “It’s not a real court. It’s a kangaroo court. There is no rule of law.”
Videos of the trials, in which he did not have legal representation, showed a gaunt-looking Mr Sharmahd who appeared to have lost up to 20 kilograms since the time of his capture. He also showed signs of missing teeth and had difficulty walking and breathing.
He is in the advanced stages of Parkinson’s disease and is being denied medication, his family say.
Despite the threats her father faces, Ms Sharmahd is still clinging to the hope that he will be released and finally get to meet his two-year-old granddaughter.
“We have lived with this threat for so long that I’m used to looking over my shoulder,” she said.
“If I didn’t have hope I would have given up.
“My father always told me: ‘It’s not about the outcome. You do something because it’s the right thing to do. The most important thing is that you try’.”
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
Match info
Huddersfield Town 0
Chelsea 3
Kante (34'), Jorginho (45' pen), Pedro (80')
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
$1,000 award for 1,000 days on madrasa portal
Daily cash awards of $1,000 dollars will sweeten the Madrasa e-learning project by tempting more pupils to an education portal to deepen their understanding of math and sciences.
School children are required to watch an educational video each day and answer a question related to it. They then enter into a raffle draw for the $1,000 prize.
“We are targeting everyone who wants to learn. This will be $1,000 for 1,000 days so there will be a winner every day for 1,000 days,” said Sara Al Nuaimi, project manager of the Madrasa e-learning platform that was launched on Tuesday by the Vice President and Ruler of Dubai, to reach Arab pupils from kindergarten to grade 12 with educational videos.
“The objective of the Madrasa is to become the number one reference for all Arab students in the world. The 5,000 videos we have online is just the beginning, we have big ambitions. Today in the Arab world there are 50 million students. We want to reach everyone who is willing to learn.”
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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Know your camel milk:
Flavour: Similar to goat’s milk, although less pungent. Vaguely sweet with a subtle, salty aftertaste.
Texture: Smooth and creamy, with a slightly thinner consistency than cow’s milk.
Use it: In your morning coffee, to add flavour to homemade ice cream and milk-heavy desserts, smoothies, spiced camel-milk hot chocolate.
Goes well with: chocolate and caramel, saffron, cardamom and cloves. Also works well with honey and dates.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Chatham House Rule
A mark of Chatham House’s influence 100 years on since its founding, was Moscow’s formal declaration last month that it was an “undesirable
organisation”.
The depth of knowledge and academics that it drew on
following the Ukraine invasion had broadcast Mr Putin’s chicanery.
The institute is more used to accommodating world leaders,
with Nelson Mandela, Margaret Thatcher among those helping it provide
authoritative commentary on world events.
Chatham House was formally founded as the Royal Institute of
International Affairs following the peace conferences of World War One. Its
founder, Lionel Curtis, wanted a more scientific examination of international affairs
with a transparent exchange of information and ideas.
That arena of debate and analysis was enhanced by the “Chatham
House Rule” states that the contents of any meeting can be discussed outside Chatham
House but no mention can be made identifying individuals who commented.
This has enabled some candid exchanges on difficult subjects
allowing a greater degree of free speech from high-ranking figures.
These meetings are highly valued, so much so that
ambassadors reported them in secret diplomatic cables that – when they were
revealed in the Wikileaks reporting – were thus found to have broken the rule. However,
most speeches are held on the record.
Its research and debate has offered fresh ideas to
policymakers enabling them to more coherently address troubling issues from climate
change to health and food security.
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
Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
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UK%20record%20temperature
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RESULTS
5pm: Watha Stallions Cup Handicap (PA) Dh 70,000 (Dirt) 2,000m
Winner: Dalil De Carrere, Bernardo Pinheiro (jockey), Mohamed Daggash (trainer)
5.30pm: Maiden (TB) Dh 70,000 (D) 2,000m
Winner: Miracle Maker, Xavier Ziani, Salem bin Ghadayer
6pm: Maiden (PA) Dh 70,000 (D) 1,600m
Winner: Pharitz Al Denari, Bernardo Pinheiro, Mahmood Hussain
6.30pm: Maiden (PA) Dh 70,000 (D) 1,600m
Winner: Oss, Jesus Rosales, Abdallah Al Hammadi
7pm: Handicap (PA) Dh 70,000 (D) 1,400m
Winner: ES Nahawand, Fernando Jara, Mohamed Daggash
7.30pm: Maiden (PA) Dh 70,000 (D) 1,000m
Winner: AF Almajhaz, Abdul Aziz Al Balushi, Khalifa Al Neyadi
8pm: Maiden (PA) Dh 70,000 (D) 1,000m
Winner: AF Lewaa, Bernardo Pinheiro, Qaiss Aboud.
Neil Thomson – THE BIO
Family: I am happily married to my wife Liz and we have two children together.
Favourite music: Rock music. I started at a young age due to my father’s influence. He played in an Indian rock band The Flintstones who were once asked by Apple Records to fly over to England to perform there.
Favourite book: I constantly find myself reading The Bible.
Favourite film: The Greatest Showman.
Favourite holiday destination: I love visiting Melbourne as I have family there and it’s a wonderful place. New York at Christmas is also magical.
Favourite food: I went to boarding school so I like any cuisine really.