The US says it had no role in a power cut at an Iranian nuclear site and declined to comment on whether Israeli sabotage was to blame or whether the incident might impair efforts to revive the 2015 Iran nuclear deal.
"The US was not involved in any manner," White House press secretary Jen Psaki said in response to questions. "We have nothing to add on speculation about the causes or the impacts."
Iran accused arch-rival Israel of sabotaging the Natanz uranium enrichment plant and vowed revenge for an attack that appeared to be latest episode in a long-running covert war.
Israel opposes Tehran's 2015 nuclear deal with major powers, an accord that Iran and US President Joe Biden are trying to revive after his predecessor, Donald Trump, abandoned it three years ago.
Israel, whose existence Iran does not recognise, has yet to formally comment, but Israeli media quoting unidentified intelligence sources said Israel's Mossad spy service successfully sabotaged the underground complex.
Iran and the major powers described as "constructive" the talks last week to salvage the nuclear deal, whose core bargain involved limiting Iran's nuclear activities in return for the lifting of sanctions by the US and other powers.
Mr Trump reneged on the pact in 2018 by reimposing harsh US economic sanctions, prompting Iran to breach many of the nuclear restrictions from 2019.
The indirect talks in Vienna, in which mainly European diplomats are shuttling between the remaining parties to the deal and the United States, are expected to resume on Wednesday.
Ms Psaki said she expected them to be "difficult and long".
"We have not been given any indication about a change in participation [by Iran]."
A US official said Washington had no reason to believe Tehran would change its approach because of the Natanz incident, but added "it's too soon to say".
He also echoed the view expressed last week by a senior State Department official that Tehran's demands that Washington remove all sanctions imposed by the Trump administration since 2017 would lead to an impasse.
"If their position is… we have to lift everything, and we have to lift it up front, and then they verify it, and then they take their first step, that's a recipe for paralysis," he said.
"We hope that they will take a more pragmatic approach."
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THE SPECS
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AUSTRALIA SQUAD
Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle
EGYPT SQUAD
Goalkeepers: Ahmed El Shennawy, Mohamed El Shennawy, Mohamed Abou-Gabal, Mahmoud Abdel Rehem "Genesh"
Defenders: Ahmed Elmohamady, Ahmed Hegazi, Omar Gaber, Ali Gazal, Ayman Ahsraf, Mahmoud Hamdy, Baher Elmohamady, Ahmed Ayman Mansour, Mahmoud Alaa, Ahmed Abou-Elfotouh
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More on Quran memorisation:
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
BLACKBERRY
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