More than 40 former United Nations officials including an ex-human rights chief have called for an international inquiry into the 1988 massacre of thousands of prisoners in Iranian jails.
The ex-officials, politicians and legal experts urged the UN to act robustly to end the “culture of impunity” for Iran over the killing of thousands of opposition-linked inmates in 32 cities at the end of the Iran-Iraq war.
In an open letter to Michelle Bachelet, the UN human rights commissioner, more than 150 signatories called for a UN-backed international commission of inquiry into the executions ordered by former Iranian supreme leader Ayatollah Ruhollah Khomeini.
The UN Human Rights Council has set up 33 inquiries since 2006 to investigate serious human rights violations. They have included investigations in Gaza, Libya and Syria, where a decade of evidence-gathering has translated into criminal cases in Europe, said officials.
The mandates of the missions have included establishing the facts behind killings and potential war crimes and identifying those responsible.
“The failure to act now will only embolden the regime to continue its cover-up and evade accountability,” said former UN human rights official Tahar Boumedra, who signed the letter.
“Nothing has happened and the Iranian regime has taken advantage.”
The letter follows Iran’s failure to respond to a letter written by a group of seven UN human rights experts in September last year.
The seven demanded answers from the regime, including over the locations of the graves of those killed and death certificates. Relatives and campaigners seeking answers have been harassed and abused, they said.
The seven said the failure of the UN to act after the massacres had allowed Iran to “conceal the fate of the victims and to maintain a strategy of deflection and denial.”
The experts, including Agnes Callamard, the UN’s former special rapporteur on extrajudicial executions, said they would push for an international commission of inquiry if Iran failed to respond within 60 days. Iran did not respond, according to the UN.
Amnesty International, now headed by Ms Callamard, backed calls for a UN-led inquiry into the events of more than 30 years ago.
Any inquiry would require the backing of the majority of the 47 nations on the Human Rights Council. Iran is not on the council.
Iran researcher Raha Bahreini said given the “prevailing climate of systematic impunity in Iran” there was an urgent need to “set up a mechanism for gathering and analysing evidence of past and ongoing crimes against humanity in Iran, including those related to the 1988 prison massacres”.
“Those against whom there is evidence of direct involvement with these crimes continue to hold top positions of power,” she added. “They include the current head of the judiciary and minister of justice, whose roles are vital for the pursuit of justice.”
The new letter seeking to put pressure on the UN to act was signed by figures including one of Ms Bachelet’s predecessors, former Irish president Mary Robinson.
Other signatories include Geoffrey Robertson, the human rights lawyer who wrote a 2011 report which found that 5,000 inmates allied to the Mujahideen-e-Khalq opposition group had been killed within weeks of the issue of the supreme leader’s fatwa.
The group had backed the overthrow of the Shah but then became the implacable foe of the regime after hundreds of its members were killed at a 1981 rally.
The failure of the UN to act has led to activists and lawyers working together to attempt to secure justice for those killed.
Hamid Nouri, an Iranian lawyer accused of involvement in the “death committees” that organised the killings, is expected to stand trial this summer in Sweden after exiles compiled a dossier on his alleged crimes.
Mr Nouri, who denies wrongdoing, was arrested in 2019 under the principal of universal jurisdiction that allows Sweden to put anyone on trial for crimes against humanity wherever in the world they are committed.
One group - Justice for Victims of the 1988 Massacre in Iran (JVMI) - said it had collated a list of 96 people who were members of the death committees or supervised their operations.
MEYDAN RESULTS
6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m
Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).
7.05pm Maiden (TB) Dh165,000 (D) 1,200m
Winner Galaxy Road, Antonio Fresu, Musabah Al Muhairi.
7.40pm Maiden (TB) Dh165,000 (D) 1,400m
Winner Al Modayar, Fernando Jara, Ali Rashid Al Raihe.
8.15pm Handicap (TB) Dh170,000 (D) 1,900m
Winner Gundogdu, Xavier Ziani, Salem bin Ghadayer.
8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m
Winner George Villiers, Tadhg O’Shea, Satish Seemar.
9.25pm Handicap (TB) Dh175,000 (D)1,200m
Winner Lady Parma, Connor Beasley, Satish Seemar
10pm Handicap (TB) Dh165,000 (D) 1,400m
Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe
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
What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
Race card
1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m
2pm: Handicap (TB) Dh 84,000 (D) 1,400m
2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m
3pm: Conditions (TB) Dh 100,000 (D) 1.950m
3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m
4pm: Maiden (TB) Dh 60,000 (D) 1,600m
4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
ZAYED SUSTAINABILITY PRIZE
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.