A lowly clerk facing war crimes charges at a landmark trial in Sweden is expected to give evidence under oath for the first time on Tuesday about the massacre of prison inmates in 1998 that allegedly implicates current President Ebrahim Raisi.
Hamid Nouri, 60, is scheduled to start at least three days of evidence, more than three months after the start of a trial that has heard graphic testimony from victims about mass hangings, torture and brutal summary justice.
Lawyers for the former assistant to the deputy prosecutor at Gohardasht prison near Tehran have indicated that Mr Nouri will claim that he was not working at the prison at the time of the killings.
During the trial in the capital Stockholm, former inmates identified Mr Nouri as playing a key role in lining up prisoners and organising the mass hangings of former regime dissidents at the jail.
The primary targets of the regime were members of the Mujahideen-e-Khalq (MeK) who supported the 1979 revolution but then turned against the new leadership and fought for Iraq, under Saddam Hussein, during the war.
The prison killings were an act of revenge ordered by supreme leader Ayatollah Ruhollah Khomeini days after the end of the 1980-1988 war.
Rights groups say about 5,000 people were killed in prisons across the country, but the opposition claim that the number was six times that figure.
Mr Nouri, 60, who is accused of more than 100 murders, is accused by witnesses of helping a four-man “death committee” at the jail in Karaj, near Tehran, which included a youthful young prosecutor, Ebrahim Raisi. When he was asked about the 1998 massacres after his presidential victory this year, Mr Raisi said that a prosecutor “should be praised” for defending the “security of the people”.
One former inmate at Iran’s Gohardasht prison, Saheb Jam, said he watched Mr Nouri call out the names of inmates to be taken away for execution.
He “held a box of pastries and offered sweets to prison guards as they passed by”, he told the court. “They were celebrating the executions with sweets.”
Kenneth Lewis, one of the lawyers representing victims in the court, said: “The defence has asked for four days for the interrogation of Hamid Nouri – so he plans to talk.
“We still have no clear idea what he wants to talk about because he claims he wasn’t present at Gohardasht at the time of the massacres.”
Observers said Mr Nouri has interrupted sessions of the court to complain about protesters outside the court calling for justice for senior members of the Iranian government over their alleged involvement in the killings. An opposition group said they would stage a larger demonstration when Mr Nouri gives evidence on Tuesday.
Mr Lewis said that Mr Nouri had been a “loyal supporter” of the Iranian government and had interrupted the court when witnesses said anything derogatory about the senior leadership.
The hearings returned to Stockholm this week after the court decamped to the Albanian port of Durres to hear evidence from seven witnesses unable to travel to Sweden. One of the witnesses, Mohammad Zand, told the court last week that he had seen Mr Nouri taking people to be executed, according to his lawyer.
Mr Nouri stayed in Stockholm, where he has been held in custody since November 2019 after travelling to Sweden to visit family. Regime opponents alerted Swedish officials about his arrival and handed over a dossier of evidence.
Mr Nouri is being prosecuted under the principle of universal jurisdiction, which means that courts in Sweden can try a person on serious charges regardless of where and when the alleged offences took place.
“The 1988 massacre is in the DNA of the theocratic regime,” said Shahin Gobadi, of the National Council of Resistance of Iran, an umbrella group that includes the MeK. “The impunity that the regime’s leaders have enjoyed, should come to an end and they should be held accountable.”
A verdict in the case is expected in April 2022.
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.
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BULKWHIZ PROFILE
Date started: February 2017
Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)
Based: Dubai, UAE
Sector: E-commerce
Size: 50 employees
Funding: approximately $6m
Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait
Villains
Queens of the Stone Age
Matador
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
UK's plans to cut net migration
Under the UK government’s proposals, migrants will have to spend 10 years in the UK before being able to apply for citizenship.
Skilled worker visas will require a university degree, and there will be tighter restrictions on recruitment for jobs with skills shortages.
But what are described as "high-contributing" individuals such as doctors and nurses could be fast-tracked through the system.
Language requirements will be increased for all immigration routes to ensure a higher level of English.
Rules will also be laid out for adult dependants, meaning they will have to demonstrate a basic understanding of the language.
The plans also call for stricter tests for colleges and universities offering places to foreign students and a reduction in the time graduates can remain in the UK after their studies from two years to 18 months.
Global institutions: BlackRock and KKR
US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.
KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.
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Leap of Faith
Michael J Mazarr
Public Affairs
Dh67
The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
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Profile
Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
Based: Jumeirah Lake Towers, Dubai
Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
Sholto Byrnes on Myanmar politics
Evacuations to France hit by controversy
- Over 500 Gazans have been evacuated to France since November 2023
- Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
- The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
- Artists and researchers fall under a programme called Pause that began in 2017
- It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
- Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
- Unlike students, they are allowed to bring their families to France