The window of opportunity for Iran and world major powers to reach a nuclear deal may be closing as both sides dodge blame.
The International Atomic Energy Agency's board of governors has officially rebuked Tehran for undeclared materials at its controversial sites.
The row has escalated in recent months, with the Vienna talks reaching a dead end after one year of on-and-off meetings in the Austrian capital, as the UN agency says the accounts given by Iranian officials seem to lack credibility.
On Thursday, the head of the UN nuclear watchdog said Iran has removed “basically all” extra monitoring equipment installed under the 2015 nuclear deal.
There are clear signs of deep mistrust, says Brian Katulis, a senior fellow and vice president of policy at the Middle East Institute.
“The message that the IAEA has sent so far has reinforced ongoing and growing concerns about Iran's nuclear programme and the lack of confidence that the Iranian government has been honest and transparent about all of its nuclear activities,” Mr Katulis told The National.
“These concerns show that the Iranian government continues to take steps that reduce overall trust in the role that it plays on regional and global security, in addition to the long record Iran has in taking destabilising actions that undermine security in key parts of the Middle East.”
The argument has become worse over the past six months, culminating on Wednesday in an announcement by Tehran that it would install sophisticated centrifuges at its underground sites to boost its uranium-enrichment activities, which are a short step from a weapons-grade level.
Iran has turned off some cameras monitoring its nuclear-related work in violation of the 2015 deal it struck with world powers.
Tehran informed the IAEA by letter that it plans to disconnect 20 IAEA surveillance cameras and other monitoring equipment, the agency's chief Rafael Grossi told its board on Thursday, according to diplomats at the meeting.
It comes hard on the heels of a resolution passed overwhelmingly by the agency’s board of 35 governors, in which they rebuked Tehran for not fully co-operating with its inspectors for the past three years. Only Russia and China opposed the resolution while India, Pakistan and Libya abstained.
“Iran condemns the adoption of the resolution presented by the United States, Britain, France and Germany at the Board of Governors meeting of the International Atomic Energy Agency as a political, unconstructive and incorrect action,” the Iranian foreign ministry said on Thursday in a statement.
The ministry said other steps could follow without giving details.
The US was swift in welcoming the latest resolution.
“Iran’s insufficient co-operation requires us all to act,” said US Ambassador to the IAEA Laura Holgate.
‘Alternative policy approaches with Iran’
Last month, US special envoy for Iran Robert Malley told Congress that the prospects of reviving the Iran nuclear deal were bleak, with the odds for failure outweighing those for success.
In 2018, the US withdrew from the nuclear deal that lifted most international sanctions on Iran in return for strict limits on its nuclear activities. The former administration of Donald Trump also reimposed sweeping economic sanctions on the country.
Iran has repeatedly accused the UN nuclear watchdog of relying too much on “fabricated” Israeli intelligence reports.
In its response to Wednesday’s resolution, Israel said it predicts a UN Security Council intervention in the future.
“This is a significant resolution that exposes Iran's true face,” Prime Minister Naftali Bennett said in a statement.
“If Iran continues with its activities, major countries should bring the Iranian issue back to the Security Council.”
Experts say that the IAEA's voicing of strong concerns at this point also indicates that the diplomatic efforts to engage the Iranian government may not produce the desired results.
“The Biden administration along with key regional and global partners need to start thinking more clearly about alternative policy approaches,” said Mr Katulis, who has appeared regularly at key congressional committees to provide expert testimony.
The window of reaching a deal is not utterly closed, however, as Iran, the US and the European negotiators tend to add intensifiers and caveats in their official tweets and press briefing that they are willing still to go the extra mile to avoid a full-blown regional conflagration.
Before Wednesday’s resolution, the co-ordinator of the Vienna talks, the EU's top diplomat Josep Borrell, warned in a tweet at the weekend that the possibility of returning to the accord was “shrinking”.
“But we still can do it with an extra effort,” he said, on his official Twitter account.
KILLING OF QASSEM SULEIMANI
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Match info
Champions League quarter-final, first leg
Liverpool v Porto, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
Abu Dhabi GP Saturday schedule
12.30pm GP3 race (18 laps)
2pm Formula One final practice
5pm Formula One qualifying
6.40pm Formula 2 race (31 laps)
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
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
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
More from Neighbourhood Watch
The specs: 2018 Infiniti QX80
Price: base / as tested: Dh335,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 400hp @ 5,800rpm
Torque: 560Nm @ 4,000rpm
Fuel economy, combined: 12.1L / 100km
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
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The specs
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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Other workplace saving schemes
- The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
- Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
- National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
- In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
- Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
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Ziina users can donate to relief efforts in Beirut
Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
Tuesday's fixtures
Kyrgyzstan v Qatar, 5.45pm
UAE currency: the story behind the money in your pockets
THE SPECS – Honda CR-V Touring AWD
Engine: 2.4-litre 4-cylinder
Power: 184hp at 6,400rpm
Torque: 244Nm at 3,900rpm
Transmission: Continuously Variable Transmission (CVT)
0-100kmh in 9.4 seconds
Top speed: 202kmh
Fuel consumption: 6.8L/100km
Price: From Dh122,900
KILLING OF QASSEM SULEIMANI
