Iranian human rights lawyer Nasrin Sotoudeh, pictured in 2013, has returned to prison after being released briefly for medical treatment. AFP
Iranian human rights lawyer Nasrin Sotoudeh, pictured in 2013, has returned to prison after being released briefly for medical treatment. AFP
Iranian human rights lawyer Nasrin Sotoudeh, pictured in 2013, has returned to prison after being released briefly for medical treatment. AFP
Iranian human rights lawyer Nasrin Sotoudeh, pictured in 2013, has returned to prison after being released briefly for medical treatment. AFP

Nasrin Sotoudeh: prize-winning Iranian lawyer returned to jail


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French lawyers' associations have expressed alarm over the continued detention of Iranian lawyer Nasrin Sotoudeh, after the prize-winning campaigner had to return to jail outside Tehran,  following a brief medical leave.

Ms Sotoudeh, a winner of the European Parliament's Sakharov Prize and a 2020 laureate of the Right Livelihood Award, is serving a 12-year-jail term on charges rejected as absurd by supporters.

Her husband, Reza Khandan, wrote on his social media channels that she had been allowed out of jail for medical leave on January 8 but then returned to Qarchak women's prison on January 20.

While on medical leave she had an angiography for a heart condition in Tehran, he said.

Ms Sotoudeh, 57, was arrested in 2018 on charges of collusion and propaganda against Iran’s rulers and was sentenced to 38 years in prison and 148 lashes. Under the law she must serve at least 12 years.

Iranian lawyer Nasrin Sotoudeh and her husband Reza Khandan. Amnesty International
Iranian lawyer Nasrin Sotoudeh and her husband Reza Khandan. Amnesty International

She was taken to hospital in mid-September, a month after launching a hunger strike seeking better prison conditions and the release of political prisoners amid the Covid-19 pandemic. She tested positive for the virus after her release.

In a joint statement, all six lawyers' associations in France said Ms Sotoudeh had been returned to jail "under conditions that do not allow her full recovery".

They urged Iran "to end all persecutions against lawyers, to release them without delay and unconditionally and, at the very least, to assure them conditions of detention that are dignified and respect Iran's international commitments".

Echoing activists' concerns over the conditions at Qarchak jail, it added she was serving her sentence "in an overcrowded and unsanitary institution, despite serious health problems directly putting her life in danger".

There has been growing international concern about Ms Sotoudeh, who was jailed after defending a woman arrested for protesting against the requirement for Iranian women to wear the hijab.

She has shown no fear in taking on the most sensitive cases – including those of young men sentenced to death for crimes committed while minors.

A major new documentary about her work, Nasrin, directed by American filmmaker Jeff Kaufman and partly shot in secret inside Iran, has sought to increase awareness of her plight.

Essentials

The flights
Emirates, Etihad and Malaysia Airlines all fly direct from the UAE to Kuala Lumpur and on to Penang from about Dh2,300 return, including taxes. 
 

Where to stay
In Kuala Lumpur, Element is a recently opened, futuristic hotel high up in a Norman Foster-designed skyscraper. Rooms cost from Dh400 per night, including taxes. Hotel Stripes, also in KL, is a great value design hotel, with an infinity rooftop pool. Rooms cost from Dh310, including taxes. 


In Penang, Ren i Tang is a boutique b&b in what was once an ancient Chinese Medicine Hall in the centre of Little India. Rooms cost from Dh220, including taxes.
23 Love Lane in Penang is a luxury boutique heritage hotel in a converted mansion, with private tropical gardens. Rooms cost from Dh400, including taxes. 
In Langkawi, Temple Tree is a unique architectural villa hotel consisting of antique houses from all across Malaysia. Rooms cost from Dh350, including taxes.

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.

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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

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners

SPECS

Nissan 370z Nismo

Engine: 3.7-litre V6

Transmission: seven-speed automatic

Power: 363hp

Torque: 560Nm

Price: Dh184,500

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