A European summit with Iran failed to deliver a breakthrough on Friday despite all sides agreeing to continue discussions that could end the conflict.
Germany, France, the UK and the EU urged Iran to revive diplomatic negotiations with Washington. Iran said it would only consider diplomacy once Israel put an end to its bombing campaign.
“Iran is ready to consider diplomacy once again and once the aggression is stopped,” Iranian Foreign Minister Abbas Araghchi said after the meeting. “I make it crystal clear that Iran's defence capabilities are non-negotiable.”
Speaking shortly after the meeting, US President Donald Trump appeared to dismiss European diplomatic efforts. “We've been speaking to Iran and we'll see what happens,” he said, adding that he believed that talks in Geneva had not helped.
“Iran doesn't want to speak to Europe, Iran wants to speak to us. Europe is not going to be able to help on this one.”
Talks were convened in Geneva an attempt to contain the Israel-Iran war, with Europeans saying diplomacy must prevail despite the US appearing to weigh its military options.
“We invited the Iranian minister to consider negotiations with all sides, including the United States, without awaiting the cessation of strikes, which we also hope for,” said French Foreign Minister Jean-Noel Barrot.
Mr Trump also reiterated criticism against Director of National Intelligence Tulsi Gabbard, saying she was wrong to say in March that Iran was not seeking to build a nuclear weapon. Iran was weeks or months from having a nuclear weapon, according to Mr Trump.
His office on Thursday said that he would make a decision on whether the US will join Israel’s war on Iran “in the next two weeks”, though on Friday, he called that time frame “the maximum”.
In a joint statement, European powers took a firm line with Iran as they “reiterated their long-standing concerns about Iran’s expansion of its nuclear programme, which has no credible civilian purpose”.
“They shared their support for discussions to continue and welcomed continuing US efforts to seek a negotiated solution. They expressed their willingness to meet again in the future,” said the statement.
Mr Araghchi, who travelled out of his country for the first time since the war erupted, also said he was “in favour of continuing discussions with the E3 [Germany, France, the UK] and the European Union”.
A 'perilous moment'
Israel appears to show little appetite to put an end to hostilities. Leaders have threatened to kill Iranian supreme leader Ayatollah Ali Khamenei. Israel's envoy to the UN, Danny Danon, told the UN Security Council his country would not stop its attacks “until Iran's nuclear threat is dismantled”.
UK Foreign Secretary David Lammy described the war as a “perilous moment”.
“It is hugely important that we don’t see regional escalation of this conflict,” he said.
Speaking before the UN Human Rights Council before meeting his European counterparts in Geneva, Mr Araghchi described Israel's attacks on Iran last week as a “betrayal of diplomacy”.
The attacks caused the cancellation of the sixth round of US-Iran talks in Oman.
“We were supposed to meet the Americans on June 15 to craft a very promising agreement for a peaceful resolution of issues fabricated over our peaceful nuclear programme,” Mr Araghchi said.
Israel began attacking Iran on June 13, saying it aimed to prevent Iran from developing nuclear weapons. Iran says its nuclear programme does not have military purposes – a claim rejected by western countries and Israel.
Diplomacy first
Europeans argue that they are best placed to negotiate with Tehran, pointing at Mr Trump's withdrawal under his previous mandate of a 2015 nuclear deal known as the Joint Comprehensive Plan of Action.
“Military operations can delay a nuclear programme but in no way eliminate it,” Mr Barrot said.
He also warned against intentions laid out by Israeli Prime Minister Benjamin Netanyahu to force regime change in Iran.
“We know well, having seen it at work in Afghanistan, Iraq and Libya, how illusory and dangerous it is to want to impose regime change from the outside,” Mr Barrot said.
The meeting was preceded by a lunch attended by the European ministers, without Mr Araghchi, during which they reviewed preparatory discussions with US Secretary of State Marco Rubio. Mr Barrot's office said Mr Rubio had told him that the US is ready for direct contact with Iranians “at any time”.
The Europeans appeared to have delivered on Israeli demands to request a complete dismantling of Iran's nuclear programme and its ballistic missile programme, as well as its support of proxy groups throughout the Middle East. Speaking earlier in the day, French President Emmanuel Macron said that Paris's proposal to Iran would link all three issues in one package.
Mr Macron said he wanted Iran to move towards “zero nuclear enrichment”. This represents an alignment with previous requests made by Mr Trump and Mr Netanyahu.
France had previously never deviated from the position agreed in the JCPOA, which capped enrichment activities at 3.67 per cent.
Those close to the Israeli position assess that the capability of enrichment to the lower level of 3.67 per cent in the JCPOA means it is too easy to breach by enriching to a higher level. Israel says Iran could pursue a civilian nuclear programme without conducting enrichment on home soil.
This would represent a repudiation of the long-standing Iranian position that all countries are entitled to enrich uranium under UN safeguards and international treaties.
MATCH INFO
Rugby World Cup (all times UAE)
Third-place play-off: New Zealand v Wales, Friday, 1pm
MATCH INFO:
Second Test
Pakistan v Australia, Tuesday-Saturday, 10am daily at Zayed Cricket Stadium, Abu Dhabi
Entrance is free
Killing of Qassem Suleimani
Results
Catchweight 60kg: Mohammed Al Katheeri (UAE) beat Mostafa El Hamy (EGY) TKO round 3
Light Heavyweight: Ibrahim El Sawi (EGY) no contest Kevin Oumar (COM) Unintentional knee by Oumer
Catchweight 73kg: Yazid Chouchane (ALG) beat Ahmad Al Boussairy (KUW) Unanimous decision
Featherweight: Faris Khaleel Asha (JOR) beat Yousef Al Housani (UAE) TKO in round 2 through foot injury
Welterweight: Omar Hussein (JOR) beat Yassin Najid (MAR); Split decision
Middleweight: Yousri Belgaroui (TUN) beat Sallah Eddine Dekhissi (MAR); Round-1 TKO
Lightweight: Abdullah Mohammed Ali Musalim (UAE) beat Medhat Hussein (EGY); Triangle choke submission
Welterweight: Abdulla Al Bousheiri (KUW) beat Sofiane Oudina (ALG); Triangle choke Round-1
Lightweight: Mohammad Yahya (UAE) beat Saleem Al Bakri (JOR); Unanimous decision
Bantamweight: Ali Taleb (IRQ) beat Nawras Abzakh (JOR); TKO round-2
Catchweight 63kg: Rany Saadeh (PAL) beat Abdel Ali Hariri (MAR); Unanimous decision
Oppenheimer
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What is graphene?
Graphene is extracted from graphite and is made up of pure carbon.
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It conducts electricity better than any other material at room temperature.
It is thought that graphene could boost the useful life of batteries by 10 per cent.
Graphene can also detect cancer cells in the early stages of the disease.
The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.
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Iron Man
Reduced risk of dementia
Alcohol consumption could be an issue
Hulk
Cardiac disease, stroke and dementia from high heart rate
Spider-Man
Agility reduces risk of falls
Increased risk of obesity and mental health issues
Black Panther
Vegetarian diet reduces obesity
Unknown risks of potion drinking
Black Widow
Childhood traumas increase risk of mental illnesses
Thor
He's a god
England's lowest Test innings
- 45 v Australia in Sydney, January 28, 1887
- 46 v West Indies in Port of Spain, March 25, 1994
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- 52 v Australia at The Oval, August 14, 1948
- 53 v Australia at Lord's, July 16, 1888
- 58 v New Zealand in Auckland, March 22, 2018
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 National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en