Iran's failure to properly investigate the shooting down of a passenger jet 12 months ago means it remains unsafe to fly over Tehran, the Canadian government's key adviser on the disaster has told The National.
As the anniversary looms, Ralph Goodale said the downing of flight PS752 could “happen again tomorrow” because of the lack of a thorough and transparent inquiry into how the Ukrainian Airlines jet was shot down by its military on January 8, 2020, killing all 176 people on board.
The jet was brought down by two missiles within minutes of take-off but the anniversary is set to pass without any sign of a final and definitive report which should detail the circumstances leading up to the crash.
Canada was most affected by the tragedy with 138 of those on board either its nationals, permanent residents or on their way to the country to visit or study. It is leading efforts with the UK, Ukraine, Sweden and Afghanistan, whose nationals were also killed, to secure answers from Iran.
Mr Goodale said that all options open to Canada remained on the table including sanctions targeting prominent Iranians under the country’s version of Magnitsky laws aimed at punishing state-backed abusers of human rights.
“We’ve indicated very clearly that we have taken nothing off the table, every tool in our arsenal is available to be used and we will use them at the appropriate time,” he said.
A series of reports in The National this week reveal how the story of the year-long Iranian investigation into the crash has been one of delays, misinformation and cover-ups that have failed to provide clear answers about what went wrong.
The shooting down of the plane came just five days after an American drone killed Qassem Suleimani, the head of the Quds Force of the Islamic Revolutionary Guard Corps.
The regime was on a war-footing and hours before the shooting down of the aircraft fired missiles into Iraq targeting the US military.
Despite some national authorities stopping their carriers from taking off during the tense period, Iran failed to close its airspace and nine commercial flights took off before the ill-fated PS752 flight.
Some relatives believe that the downing of the plane was a deliberate and carefully calibrated retaliation against western interests that would stop short of bringing the US into an all-out war.
The Iranian authorities claim the attack was a tragic accident but Mr Goodale, a veteran politician appointed by Canadian Prime Minister Justin Trudeau to oversee efforts to hold Iran accountable for the crash, said fundamental questions have yet to be answered.
Iran has published four interim reports into the crash but fail to provide evidence to back up its account of events.
“They put forward a certain narrative about how this tragedy occurred but without any evidence being cited,” said Mr Goodale. “It’s simply a list of conclusions and some of them are rather extraordinary that a number of people, including the families, are sceptical about.
“Right now, it’s not safe to fly in the skies over Tehran because what happened on January 8 could well happen again tomorrow because the underlying factors continue to exist.”
He said that basic questions, including who gave the orders and who fired the missiles, had not been answered.
“Very basic questions. You would think an investigator fresh out of police school would be asking those fundamental questions and, to the best of our knowledge, they have not been asked, and they certainly have not been answered.”
Iran only admitted that its military had brought down the aircraft after three days, after bulldozers had disturbed the crash site and evidence had been removed. Data from black box recorders were not downloaded until July in Paris, in a breach of crash investigation rules.
International aviation regulations declare that Iran – where the plane crashed – has the prime role in an investigation despite its apparent vested interest in the outcome of any investigation as families seek compensation for their losses.
The aircraft had been cleared for take-off by both the military and civilian authorities and its flight pattern was normal until it was shot down within three minutes of take-off.
The release of Iran’s final report is not expected for several months, with a draft report normally circulated to the aircraft and engine manufacturers 60 days before publication. That is not believed to have happened.
“We just don’t have enough information in the international arena now to arrive at definitive conclusions," said Mr Goodale.
“And therefore for the families, there is this lingering anguish, this lingering doubt and all of he suspicions as they look at Iran’s explanation.
“So Iran has one more report and hopefully they will take the time to answer the questions. If they don’t there will be very little solace for the families and even, perhaps more significant for Iran, the international civil aviation community will have very good reason to doubt that Iran can run a safe airspace.
“If there’s not a full explanation with facts and figures and evidence and hard information to back it up about what happened in the skies over Iran on the morning of January 8 then the world will be sceptical. And the doubt will be there that it could happen again.”
Mr Goodale said Iran could have handed over control of the investigation because of the conflict of interests but chose not to do so. He cited the precedent of flight MH17, the Malaysian aircraft that was shot down over the Russian-Ukrainian border which was handed to the Dutch to investigate.
“It will always be suspect, because it is not independent,” said Mr Goodale. He is leading efforts for a new Safer Skies initiative that would allow countries to effectively close the airspace over a country where an irresponsible country has refused to do so.
It would also deprive the country that refused to close its airspace of the revenue that comes from keeping that airspace open.
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
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
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months
Who are the Soroptimists?
The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.
The organisation said its name is best interpreted as ‘the best for women’.
Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.
SERIE A FIXTURES
Saturday (All UAE kick-off times)
Lecce v SPAL (6pm)
Bologna v Genoa (9pm)
Atlanta v Roma (11.45pm)
Sunday
Udinese v Hellas Verona (3.30pm)
Juventus v Brescia (6pm)
Sampdoria v Fiorentina (6pm)
Sassuolo v Parma (6pm)
Cagliari v Napoli (9pm)
Lazio v Inter Milan (11.45pm)
Monday
AC Milan v Torino (11.45pm)
Know before you go
- Jebel Akhdar is a two-hour drive from Muscat airport or a six-hour drive from Dubai. It’s impossible to visit by car unless you have a 4x4. Phone ahead to the hotel to arrange a transfer.
- If you’re driving, make sure your insurance covers Oman.
- By air: Budget airlines Air Arabia, Flydubai and SalamAir offer direct routes to Muscat from the UAE.
- Tourists from the Emirates (UAE nationals not included) must apply for an Omani visa online before arrival at evisa.rop.gov.om. The process typically takes several days.
- Flash floods are probable due to the terrain and a lack of drainage. Always check the weather before venturing into any canyons or other remote areas and identify a plan of escape that includes high ground, shelter and parking where your car won’t be overtaken by sudden downpours.
The full list of 2020 Brit Award nominees (winners in bold):
British group
Coldplay
Foals
Bring me the Horizon
D-Block Europe
Bastille
British Female
Mabel
Freya Ridings
FKA Twigs
Charli xcx
Mahalia
British male
Harry Styles
Lewis Capaldi
Dave
Michael Kiwanuka
Stormzy
Best new artist
Aitch
Lewis Capaldi
Dave
Mabel
Sam Fender
Best song
Ed Sheeran and Justin Bieber - I Don’t Care
Mabel - Don’t Call Me Up
Calvin Harrison and Rag’n’Bone Man - Giant
Dave - Location
Mark Ronson feat. Miley Cyrus - Nothing Breaks Like A Heart
AJ Tracey - Ladbroke Grove
Lewis Capaldi - Someone you Loved
Tom Walker - Just You and I
Sam Smith and Normani - Dancing with a Stranger
Stormzy - Vossi Bop
International female
Ariana Grande
Billie Eilish
Camila Cabello
Lana Del Rey
Lizzo
International male
Bruce Springsteen
Burna Boy
Tyler, The Creator
Dermot Kennedy
Post Malone
Best album
Stormzy - Heavy is the Head
Michael Kiwanuka - Kiwanuka
Lewis Capaldi - Divinely Uninspired to a Hellish Extent
Dave - Psychodrama
Harry Styles - Fine Line
Rising star
Celeste
Joy Crookes
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