The protests in Iran are the most serious display of unrest in the country since the current regime came to power in 1979, a senior US official said on Friday.
US Assistant Secretary of State for Near East Affairs Barbara Leaf said the demonstrations that began in mid-September present a serious challenge to the regime.
“It's certainly by any judgment the most serious unrest of an organic nature that the regime has seen since the revolution,” Ms Leaf said during an event at the Woodrow Wilson Centre in Washington.
Protests erupted across Iran following the death of 22-year-old Mahsa Amini, who died in police custody. In confronting the protests, Tehran has resorted to violence, intimidation and mass arrests but has not been able to silence dissent.
She assessed that “the regime has a very difficult time understanding or contending with [the protests]".
Human rights organisations have estimated that more than 200 protesters have been killed in the crackdown by security forces and hundreds have been detained.
But Ms Leaf said that the worst may still be to come.
“The Iranian regime has not turned on the worst of its security forces yet on the public — it can still do worse,” she said.
The US official reiterated that Washington’s attention is solely focused on the protests and not on reviving the Iran nuclear deal.
“Our focus is on calling out and supporting [and] lifting up the voices of Iranian women and others who support them in their quest,” she said.
Talks over the so-called Joint Comprehensive Plan of Action, signed between Iran and world powers in 2015 to place limits on Tehran's nuclear programme in exchange for sanctions relief, have stalled and western officials are not optimistic over the deal's future.
Asked about Lebanon and the power vacuum that has developed following the resignation of former president Michel Aoun, Ms Leaf said the administration of US President Joe Biden has prepared for a set of chaotic scenarios that could unfold.
“I can see a scenario where there is disintegration, that [would be] the worst, where there's just an unravelling,” she said.
Stopgap measures such as payments the US has made to the country's armed forces may not be enough in such an event.
“They lose control of things. There's mass migrations … and I somehow imagine a lot of the same parliamentarians packing their bags and going off to places in Europe or elsewhere where they have property,” she said.
But the US official framed that as the worst-case scenario and that there are many in between that could occur before the parliament agrees on a new president.
“Things will have to get worse before the public pressure mounts in such a way that they feel that we are putting pressure directly on political leaders to do their work,” she said.
Ms Leaf, who recently completed a trip to the Gulf, expected a bigger assisting role for Saudi Arabia in Lebanon to mitigate the crisis.
“At different intervals, the Saudis stepped back but I think they will step back in,” she said.
On the maritime deal between Lebanon and Israel, Ms Leaf did not expect Israel's new prime minister-designate Benjamin Netanyahu to withdraw from it, which he has threatened to do in the past.
“Hopefully”, she said, the new Israeli leader will not scupper the historic deal that defined the maritime border between the two countries, which are technically at war.
Israel elections 2022 — in pictures
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Disability on screen
Empire — neuromuscular disease myasthenia gravis; bipolar disorder; post-traumatic stress disorder (PTSD)
Rosewood and Transparent — heart issues
24: Legacy — PTSD;
Superstore and NCIS: New Orleans — wheelchair-bound
Taken and This Is Us — cancer
Trial & Error — cognitive disorder prosopagnosia (facial blindness and dyslexia)
Grey’s Anatomy — prosthetic leg
Scorpion — obsessive compulsive disorder and anxiety
Switched at Birth — deafness
One Mississippi, Wentworth and Transparent — double mastectomy
Dragons — double amputee
Company%20profile
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Copa del Rey final
Sevilla v Barcelona, Saturday, 11.30pm (UAE), match on Bein Sports
Mrs%20Chatterjee%20Vs%20Norway
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Ashima%20Chibber%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Rani%20Mukerji%2C%20Anirban%20Bhattacharya%20and%20Jim%20Sarbh%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Company profile
Company: Rent Your Wardrobe
Date started: May 2021
Founder: Mamta Arora
Based: Dubai
Sector: Clothes rental subscription
Stage: Bootstrapped, self-funded
Our Time Has Come
Alyssa Ayres, Oxford University Press
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m