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.
RESULT
Huddersfield Town 2 Manchester United 1
Huddersfield: Mooy (28'), Depoitre (33')
Manchester United: Rashford (78')
Man of the Match: Aaron Mooy (Huddersfield Town)
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
The specs: Lamborghini Aventador SVJ
Price, base: Dh1,731,672
Engine: 6.5-litre V12
Gearbox: Seven-speed automatic
Power: 770hp @ 8,500rpm
Torque: 720Nm @ 6,750rpm
Fuel economy: 19.6L / 100km
Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
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
Medicus AI
Started: 2016
Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh
Based: Vienna, Austria; started in Dubai
Sector: Health Tech
Staff: 119
Funding: €7.7 million (Dh31m)
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
Company%20Profile
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Cracks in the Wall
Ben White, Pluto Press
The specs
Engine: 2.0-litre four-cylinder turbo
Power: 178hp at 5,500rpm
Torque: 280Nm at 1,350-4,200rpm
Transmission: seven-speed dual-clutch auto
Price: from Dh209,000
On sale: now
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The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
UAE currency: the story behind the money in your pockets
Rafael Nadal's record at the MWTC
2009 Finalist
2010 Champion
Jan 2011 Champion
Dec 2011 Semi-finalist
Dec 2012 Did not play
Dec 2013 Semi-finalist
2015 Semi-finalist
Jan 2016 Champion
Dec 2016 Champion
2017 Did not play
