Iranian judiciary chief Ebrahim Raisi speaks during a ceremony on the occasion of the first anniversary of death of former Quds force commander Qassem Suleimani in Tehran. AFP
Iranian judiciary chief Ebrahim Raisi speaks during a ceremony on the occasion of the first anniversary of death of former Quds force commander Qassem Suleimani in Tehran. AFP
Iranian judiciary chief Ebrahim Raisi speaks during a ceremony on the occasion of the first anniversary of death of former Quds force commander Qassem Suleimani in Tehran. AFP
Iranian judiciary chief Ebrahim Raisi speaks during a ceremony on the occasion of the first anniversary of death of former Quds force commander Qassem Suleimani in Tehran. AFP

Iran again calls on Interpol to arrest Donald Trump


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Iran's judiciary has issued a second international "red notice" calling for the arrest of outgoing US President Donald Trump.

Red notices are alerts made by governments or tribunals to the International Criminal Police Organisation, or Interpol, when a fugitive has crossed foreign borders.

The most recent announcement was made two days after the anniversary of the assassination of the head of Iran's elite Quds Force, Gen Qassem Suleimani, who was killed in a US drone strike near Baghdad airport on January 3, 2020.

  • Members of Iraq's Kataib Hezbollah militia hold a picture of Iranian general Qassem Suleimani before his funeral procession in Baghdad on January 4, 2020. Reuters
    Members of Iraq's Kataib Hezbollah militia hold a picture of Iranian general Qassem Suleimani before his funeral procession in Baghdad on January 4, 2020. Reuters
  • People attend a funeral procession for Iranian Major General Qassem Suleimani, head of the elite Quds Force, and Iraqi militia commander Abu Mahdi Al Muhandis, who were killed in an air strike at Baghdad airport. WANA via Reuters
    People attend a funeral procession for Iranian Major General Qassem Suleimani, head of the elite Quds Force, and Iraqi militia commander Abu Mahdi Al Muhandis, who were killed in an air strike at Baghdad airport. WANA via Reuters
  • Qassem Suleimani former commander of the Quds Force, one of five branches of Iran's Islamic Revolutionary Guard Corps (IRGC). AP
    Qassem Suleimani former commander of the Quds Force, one of five branches of Iran's Islamic Revolutionary Guard Corps (IRGC). AP
  • A picture published by the media office of the Iraqi military's joint operations forces on their official Facebook page shows a destroyed vehicle on fire following a US strike on January 3, 2020 on Baghdad international airport road in which top Iranian commander Qasem Soleimani was killed along with eight others, including the deputy head of Iraq's powerful Hashed al-Shaabi paramilitary force. Early Friday, a volley of US missiles hit Baghdad's international airport, striking a convoy belonging to the Hashed al-Shaabi, an Iraqi paramilitary force with close ties to Iran. Soleimani was killed in the US strike on the Iraqi capital's airport, according to Hashed, in a dramatic escalation of tensions between Washington and Tehran. AFP
    A picture published by the media office of the Iraqi military's joint operations forces on their official Facebook page shows a destroyed vehicle on fire following a US strike on January 3, 2020 on Baghdad international airport road in which top Iranian commander Qasem Soleimani was killed along with eight others, including the deputy head of Iraq's powerful Hashed al-Shaabi paramilitary force. Early Friday, a volley of US missiles hit Baghdad's international airport, striking a convoy belonging to the Hashed al-Shaabi, an Iraqi paramilitary force with close ties to Iran. Soleimani was killed in the US strike on the Iraqi capital's airport, according to Hashed, in a dramatic escalation of tensions between Washington and Tehran. AFP
  • A file handout picture released by the office of Iran's Supreme Leader Ayatollah Ali Khamenei on October 1, 2019, shows Qasem Soleimani, Iranian Revolutionary Guards Corps (IRGC) Major General and commander of the Quds Force, speaking during an interview with members of the Iranian leader's bureau in Tehran. A US strike killed top Iranian commander Qasem Soleimani and the deputy head of Iraq's Hashed al-Shaabi military force at Baghdad's airport early on January 3, 2019, the Hashed announced. AFP
    A file handout picture released by the office of Iran's Supreme Leader Ayatollah Ali Khamenei on October 1, 2019, shows Qasem Soleimani, Iranian Revolutionary Guards Corps (IRGC) Major General and commander of the Quds Force, speaking during an interview with members of the Iranian leader's bureau in Tehran. A US strike killed top Iranian commander Qasem Soleimani and the deputy head of Iraq's Hashed al-Shaabi military force at Baghdad's airport early on January 3, 2019, the Hashed announced. AFP
  • Iran's supreme leader Ayatollah Ali Khamenei and president Hassan Rouhani pray near the coffin of Qassem Suleimani in Tehran. Reuters
    Iran's supreme leader Ayatollah Ali Khamenei and president Hassan Rouhani pray near the coffin of Qassem Suleimani in Tehran. Reuters
  • Iraqi cleric and Iranian-backed militia leader Moqtada Al Sadr with Qassem Suleimani in Tehran in September 2019. Mr Sadr said Iraqi militias must refrain from military action after Iran attacked US targets in Iraq with missiles on Wednesday in retaliation for Suleimani's killing. EPA
    Iraqi cleric and Iranian-backed militia leader Moqtada Al Sadr with Qassem Suleimani in Tehran in September 2019. Mr Sadr said Iraqi militias must refrain from military action after Iran attacked US targets in Iraq with missiles on Wednesday in retaliation for Suleimani's killing. EPA
  • (FILES) This file handout photo released on March 27, 2015 by the official website of the Centre for Preserving and Publishing the Works of Iran's supreme leader, shows the commander of the Iranian Revolutionary Guard's Quds Force, Gen. Qassem Soleimani, attending a religious ceremony in Tehran to commemorate the anniversary of the death of the daughter of Prophet Mohammed. Top Iranian commander Qasem Soleimani was killed in a US strike on Baghdad's international airport on January 3, 2019, Iraq's powerful Hashed al-Shaabi paramilitary force has said, in a dramatic escalation of tensions between Washington and Tehran. AFP
    (FILES) This file handout photo released on March 27, 2015 by the official website of the Centre for Preserving and Publishing the Works of Iran's supreme leader, shows the commander of the Iranian Revolutionary Guard's Quds Force, Gen. Qassem Soleimani, attending a religious ceremony in Tehran to commemorate the anniversary of the death of the daughter of Prophet Mohammed. Top Iranian commander Qasem Soleimani was killed in a US strike on Baghdad's international airport on January 3, 2019, Iraq's powerful Hashed al-Shaabi paramilitary force has said, in a dramatic escalation of tensions between Washington and Tehran. AFP
  • A funeral procession for General Suleimani in Iran. The general who also fought in the Iran-Iraq War received a multi-city commemoration. Office of the Iranian Supreme Leader via AP
    A funeral procession for General Suleimani in Iran. The general who also fought in the Iran-Iraq War received a multi-city commemoration. Office of the Iranian Supreme Leader via AP
  • Iranian commander Qassem Suleimani, centre, was killed in an air strike near Baghdad airport raising tensions in the Middle East. AP
    Iranian commander Qassem Suleimani, centre, was killed in an air strike near Baghdad airport raising tensions in the Middle East. AP
  • A file photo of the commander of Iranian Revolutionary Guard's Quds Force, Major General Qassem Suleimani. AFP
    A file photo of the commander of Iranian Revolutionary Guard's Quds Force, Major General Qassem Suleimani. AFP

Head of the Iranian judiciary, Ebrahim Raisi, who said a red notice must be issued, is known as a hardline supporter of Iran's supreme leader Ayatollah Khamenei. At an event in Tehran on January 1 to commemorate Suleimani's death, Mr Raisi said his killers "will witness a severe revenge".

"What has come so far has only been glimpses," he said.

Analysts fear Iran may be planning a retaliatory terrorist attack after the head of the Revolutionary Guard Corps said a "hard revenge" was still being planned.

Iran asserts that the air strike that killed Suleimani last year was illegal under international law, but those defending the assassination argue that he had directed Iran-backed militias to kill US troops – an American had been killed by pro-Iran groups in Iraq the previous week.

This means he could be regarded as an enemy combatant under the laws of armed conflict.

Iran made a similar request to Interpol in June, which was denied on the grounds that the organisation would not undertake "any intervention or activities of a political, military, religious or racial character".

At the time, the Trump administration dismissed Iran's call to arrest Mr Trump as a "propaganda stunt".

An Interpol red notice is a request circulated to police around the world to locate and arrest a person wanted either by a country or an international tribunal, pending extradition or similar legal action.

While red notices are non-binding, they are common practice when wanted fugitives or people suspected of crimes flee across borders.

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Which honey takes your fancy?

Al Ghaf Honey

The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year

Sidr Honey

The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest

Samar Honey

The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments

The biog

Hometown: Cairo

Age: 37

Favourite TV series: The Handmaid’s Tale, Black Mirror

Favourite anime series: Death Note, One Piece and Hellsing

Favourite book: Designing Brand Identity, Fifth Edition

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 hepatitis?

Hepatitis is an inflammation of the liver, which can lead to fibrosis (scarring), cirrhosis or liver cancer.

There are 5 main hepatitis viruses, referred to as types A, B, C, D and E.

Hepatitis C is mostly transmitted through exposure to infective blood. This can occur through blood transfusions, contaminated injections during medical procedures, and through injecting drugs. Sexual transmission is also possible, but is much less common.

People infected with hepatitis C experience few or no symptoms, meaning they can live with the virus for years without being diagnosed. This delay in treatment can increase the risk of significant liver damage.

There are an estimated 170 million carriers of Hepatitis C around the world.

The virus causes approximately 399,000 fatalities each year worldwide, according to WHO.

 

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

SERIE A FIXTURES

Saturday Benevento v Atalanta (2pm), Genoa v Bologna (5pm), AC Milan v Torino (7.45pm)

Sunday Roma v Inter Milan (3.30pm), Udinese v Napoli, Hellas Verona v Crotone, Parma v Lazio (2pm), Fiorentina v Cagliari (9pm), Juventus v Sassuolo (11.45pm)

Monday Spezia v Sampdoria (11.45pm)

match info

Maratha Arabians 138-2

C Lynn 91*, A Lyth 20, B Laughlin 1-15

Team Abu Dhabi 114-3

L Wright 40*, L Malinga 0-13, M McClenaghan 1-17

Maratha Arabians won by 24 runs

Story%20behind%20the%20UAE%20flag
%3Cp%3EThe%20UAE%20flag%20was%20first%20unveiled%20on%20December%202%2C%201971%2C%20the%20day%20the%20UAE%20was%20formed.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIt%20was%20designed%20by%20Abdullah%20Mohammed%20Al%20Maainah%2C%2019%2C%20an%20Emirati%20from%20Abu%20Dhabi.%C2%A0%3C%2Fp%3E%0A%3Cp%3EMr%20Al%20Maainah%20said%20in%20an%20interview%20with%20%3Cem%3EThe%20National%3C%2Fem%3E%20in%202011%20he%20chose%20the%20colours%20for%20local%20reasons.%C2%A0%3C%2Fp%3E%0A%3Cp%3EThe%20black%20represents%20the%20oil%20riches%20that%20transformed%20the%20UAE%2C%20green%20stands%20for%20fertility%20and%20the%20red%20and%20white%20colours%20were%20drawn%20from%20those%20found%20in%20existing%20emirate%20flags.%3C%2Fp%3E%0A
ELIO

Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett

Directors: Madeline Sharafian, Domee Shi, Adrian Molina

Rating: 4/5

Company profile

Date started: December 24, 2018

Founders: Omer Gurel, chief executive and co-founder and Edebali Sener, co-founder and chief technology officer

Based: Dubai Media City

Number of employees: 42 (34 in Dubai and a tech team of eight in Ankara, Turkey)

Sector: ConsumerTech and FinTech

Cashflow: Almost $1 million a year

Funding: Series A funding of $2.5m with Series B plans for May 2020

Results:

First Test: New Zealand 30 British & Irish Lions 15

Second Test: New Zealand 21 British & Irish Lions 24

Third Test: New Zealand 15 British & Irish Lions 15

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

COMPANY PROFILE

Name: Xpanceo

Started: 2018

Founders: Roman Axelrod, Valentyn Volkov

Based: Dubai, UAE

Industry: Smart contact lenses, augmented/virtual reality

Funding: $40 million

Investor: Opportunity Venture (Asia)