Family and friends of two European dual citizens scheduled to face an Iranian court this weekend urged G7 leaders to demand that Tehran frees all of its illegally-detained foreigners.
Nahid Taghavi, 66, a German dual citizen, and Briton Mehran Raoof, 64, are due in court for a closed-door trial on Sunday after their arrest eight months ago in a purge of labour and human rights activists in Tehran.
Mr Raoof, who appeared in court in April with Ms Taghavi and three others, faces a sentence of 10 years in jail if convicted of being the leader of an outlawed communist cell.
Their supporters called on G7 leaders to take advantage of their rare face-to-face gathering during the Covid-19 crisis to rebuke Iran.
Dual citizens from five of the G7 members – Canada, Germany, France, the UK and US – are held in Iran.
The families of foreign and dual citizen prisoners held in Iran have called on governments not to engage in talks with Tehran, including efforts to revive the 2015 nuclear deal, known as the Joint Comprehensive Plan of Action, unless they are freed.
Four of the G7 members were original signatories to the deal.
The trials resume on Sunday, which is the final day of the summit in Cornwall, south-west England.
Mariam Claren, the daughter of Nahid Taghavi, said it was time for Germany and other western nations to make a stand after failing to protect her mother from wrongful prosecution.
“It’s interesting that the trial date is when the G7 is in the UK and that the JCPOA talks are taking place,” she said.
“I want to know what are the red lines that Iran has to cross before German and western governments act on human rights issues – or is just all about money and business?
“The German government failed in protecting my mother and now, eight months later, she will go on trial.”
Satar Rahmani, who is campaigning to free Mr Raoof, said any signal from G7 would be listened to by the Iranian government as it prepares for presidential elections next week.
"If they [the G7] put pressure on, that would help a lot," he said. "They listen to all the news from outside of Iran."
G7 foreign ministers called for the release of dual citizens in May, but the topic has not featured in advanced publicity for talks this weekend.
The summit is likely to be dominated by the global coronavirus vaccination programme, rebuilding economies damaged by the pandemic and efforts to confront climate change.
At least 15 dual citizens are believed to be held by Iran, and their arrests normally conclude with secret trials on false national security charges and long sentences, human rights groups said.
Detentions are often used as bargaining chips to secure Iran’s broader diplomatic goals.
Mr Raoof has been held in solitary confinement at Tehran’s Evin jail for most of the eight months since he was detained. He has been denied a face-to-face meeting with his lawyer, his supporters said.
Ms Taghavi has spent time in both solitary confinement and a women’s wing, where she was returned three weeks ago.
She had a 30-minute meeting with her legal adviser this week but told her daughter she was limited in what she could say as she feared their discussions were being monitored.
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
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Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
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