This week’s threat by Iranian supreme leader Ayatollah Ali Khamenei that his country might enrich uranium to 60 per cent purity is a dangerous act of brinkmanship that could escalate tensions with the West over its nuclear programme.
Coming just days after senior officials from the International Atomic Energy Agency reached a temporary deal with Tehran to continue monitoring its nuclear activities, Mr Khamenei’s remarks suggest that hard-line elements within the regime have little interest in compromise.
On the contrary, if Iran were to press ahead with enriching uranium to 60 per cent, which is just below the threshold required for producing nuclear warheads, it would effectively end any hopes US President Joe Biden might still entertain of reviving the controversial nuclear deal with Tehran. The Iranian government had already attracted widespread criticism for its decision earlier this year to begin enriching to 20 per cent, a clear violation of the nuclear deal that Iran signed in 2015, to which it would like to return.
When Iran first announced its intention to intensify nuclear enrichment activities, it was widely seen as a tactic to increase pressure on the incoming Biden administration to resume negotiations after former US president Donald Trump withdrew from the deal in 2018.
But now, as a result of its increasingly aggressive stance on the nuclear issue, there must be a very real possibility that Iran’s actions make the resumption of talks impossible. Certainly, the combative language currently emanating from Iran suggests that getting Iranian negotiators to resume talks will not be easy.
Announcing his country’s new enrichment plans, Mr Khamenei repeated his claim that the country would never back down over its nuclear programme. “Iran will not yield to pressure. Our stance will not change,” state-run Iranian television quoted him as saying.
Mr Khamenei’s uncompromising remarks come after the Biden administration indicated that it was prepared to engage in talks with Iran about returning to the 2015 deal.
In what is proving to be a delicate diplomatic manoeuvre to coax Iran back to the negotiating table, the EU has proposed an informal meeting involving the three European signatories to the deal – Britain, France and Germany – as well as the US. Iran has yet to respond to that suggestion.
Attempts to reopen the talks have been in deadlock over the issue of which side makes the first move to get the process going again. Iran has demanded that Washington first removes the punitive economic sanctions imposed by Mr Trump before it agrees to resume talks, while Mr Biden has said he wants Iran to end its violations of the 2015 deal and return to full compliance before negotiations can recommence.
There has also been consternation in Iran about recent comments made by US Secretary of State Antony Blinken, who said earlier this week that Washington wants to extend the terms of the 2015 agreement. Blinken's comments are a response to US critics of the deal, who have long argued that it focused too narrowly on the nuclear enrichment issue and did not cover other aspects of Iran’s programme, such as development of nuclear missiles.
The EU has proposed an informal meeting, but Iran has yet to respond
The problem Iran now faces is that, because of recent aggressive comments by Mr Khamenei and his colleagues, even committed supporters of the 2015 deal in both the US and Europe are starting to lose patience with Tehran’s antics, to the extent that some European diplomats are now privately questioning whether the talks can resume at all.
“Rather than trying to lay the groundwork for a resumption of talks, the Iranians seem to be doing their best to frustrate efforts to revive negotiations,” a senior European diplomat involved with the process told me earlier this week.
Certainly, the recent decision by the Majlis, the Iranian Parliament, which is dominated by hard-line supporters of Mr Khamenei, to end roving snap inspections by the IAEA has made the UN’s task of monitoring Iran’s nuclear activities immeasurably more difficult.
Even though Rafael Grossi, the IAEA’s director general, was able to reach a compromise agreement with Iran over future monitoring arrangements after he visited Tehran last weekend, he was forced to concede that, as a result of the decision taken by the Majlis, there will be a 70 per cent reduction in UN inspections of Iranian nuclear activity.
Of even greater concern for European and American officials are the details contained in the IAEA’s latest report on Iran, published this week, which reveals that Iran has acquired 17.6kg of 20 per cent enriched uranium, with its overall stockpile of enriched uranium now standing at 2,967kg – 14 times higher than the limit set under the terms of the 2015 deal.
In addition, the report noted that Iran has succeeded in installing advanced IR-6 centrifuges at its underground Fordow enrichment facility, which is also in violation of the agreement. And it says Tehran has failed to provide technically credible explanations about traces of enriched uranium that UN inspectors found at Iran’s nuclear storage facility at Turquzabad, which Israeli Prime Minister Benjamin Netanyahu has labelled Iran’s “secret atomic warehouse”.
For all the talk about resuming negotiations, the evidence acquired by the IAEA suggests that Iran has little interest in curbing its illicit nuclear activities, to the extent that, if it persists with this behaviour, a diplomatic solution to this crisis no longer remains tenable.
Con Coughlin is a defence and foreign affairs columnist for The National
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Sui Dhaaga: Made in India
Director: Sharat Katariya
Starring: Varun Dhawan, Anushka Sharma, Raghubir Yadav
3.5/5
THE SPECS
Engine: 1.5-litre, four-cylinder turbo
Transmission: seven-speed dual clutch automatic
Power: 169bhp
Torque: 250Nm
Price: Dh54,500
On sale: now
KILLING OF QASSEM SULEIMANI
More from Neighbourhood Watch:
Directed: Smeep Kang
Produced: Soham Rockstar Entertainment; SKE Production
Cast: Rishi Kapoor, Jimmy Sheirgill, Sunny Singh, Omkar Kapoor, Rajesh Sharma
Rating: Two out of five stars
Killing of Qassem Suleimani
UAE's role in anti-extremism recognised
General John Allen, President of the Brookings Institution research group, commended the role the UAE has played in the fight against terrorism and violent extremism.
He told a Globsec debate of the UAE’s "hugely outsized" role in the fight against Isis.
"It’s trite these days to say that any country punches above its weight, but in every possible way the Emirates did, both militarily, and very importantly, the UAE was extraordinarily helpful on getting to the issue of violent extremism," he said.
He also noted the impact that Hedayah, among others in the UAE, has played in addressing violent extremism.
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
UAE currency: the story behind the money in your pockets
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
On sale: Now
Price: From Dh117,059
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
MATCH INFO
Serie A
Juventus v Fiorentina, Saturday, 8pm (UAE)
Match is on BeIN Sports
The finalists
Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho
Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola
65
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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
Tour de France 2017: Stage 5
Vittel - La Planche de Belles Filles, 160.5km
It is a shorter stage, but one that will lead to a brutal uphill finish. This is the third visit in six editions since it was introduced to the race in 2012. Reigning champion Chris Froome won that race.
The five pillars of Islam
FIXTURES
All kick-off times UAE ( 4 GMT)
Friday
Sevilla v Levante (midnight)
Saturday
Athletic Bilbao v Real Sociedad (7.15pm)
Eibar v Valencia (9.30pm)
Atletico Madrid v Alaves (11.45pm)
Sunday
Girona v Getafe (3pm)
Celta Vigo v Villarreal (7.15pm)
Las Palmas v Espanyol (9.30pm)
Barcelona v Deportivo la Coruna (11.45pm)
Monday
Malaga v Real Betis (midnight)
Four%20scenarios%20for%20Ukraine%20war
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The Little Things
Directed by: John Lee Hancock
Starring: Denzel Washington, Rami Malek, Jared Leto
Four stars
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
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
RACECARD
6pm: Al Maktoum Challenge Round-1 – Group 1 (PA) $50,000 (Dirt) 1,600m
6.35pm: Festival City Stakes – Conditions (TB) $60,000 (D) 1,200m
7.10pm: Dubai Racing Club Classic – Listed (TB) $100,000 (Turf) 2,410m
7.45pm: Jumeirah Classic Trial – Conditions (TB) $150,000 (T) 1,400m
8.20pm: Al Maktoum Challenge Round-1 – Group 2 (TB) $250,000 (D) 1,600m
8.55pm: Cape Verdi – Group 2 (TB) $180,000 (T) 1,600m
9.30pm: Dubai Dash – Listed (TB) $100,000 (T) 1,000m