Iran’s project for hegemony is an increasingly complicated regional dilemma. The nation continues to try to expand its footprint in the Middle East. Its leaders remain undeterred, despite pressure from other countries. This impasse threatens the security and stability of the region, particularly in the Gulf. The past four decades have taught us that if we do not break this pattern, Iran will continue to be a threat not just to its neighbours, but to the world as a whole.
All political, social and economic trends indicate an increasingly uncertain future if the international community fails to make Iran behave like a normal state. Fuelling this worrying reality are a number of complex internal dynamics and political aspirations within Tehran.
The Iran Nuclear Deal (JCPOA) was recent history’s most significant effort to deal with the challenge posed by the country. It sought specifically to tame the nation’s nuclear ambitions. It did not, however, have anything to say about the other nefarious regional activities that the regime sponsors. Subsequently, former US president Donald Trump broke western orthodoxy with his “maximum pressure” campaign. This achieved some results, but ultimately still failed to get Tehran back to the negotiating table.
Inaction on the Iran issue risks bringing us to a point of no return
The JCPOA’s failure might have been down to its inability to understand how Iran sees itself and the world around it, in terms of regime doctrine and interpretations of its own post-colonial history. It was also overly optimistic about Tehran’s desire to co-operate in finding constructive regional solutions. The maximum pressure campaign also failed at getting clerical leadership to drop a number of contentious policies. In addition, regional approaches to solve the Iranian impasse have not taken into account its duplicity, nor have they grasped the nature of the relations between the government and the deep-state establishment. This has made for a hollow set of proposed solutions, based solely on attempts to pacify the regime.
There is no doubt that Gulf countries are the worst affected by the ongoing stalemate. GCC nations are Iran’s closest neighbours, a country that considers the Middle East fair game in its expansionist projects, and the Gulf region as a tool to pressure the international community, especially in Washington. Our part of the world has for some time watched on with concern as other nations attempt to resolve the issue. Some worry that the errors of the Iran Nuclear Deal might be repeated, a moment in history that can only be described as one in which the GCC was marginalised. This is why Gulf countries are calling for a seat at the table in any future negotiations with Tehran. Iran’s ongoing refusal to countenance GCC participation shows its longstanding desire to drown out the group’s voice.
The Obama-era JCPOA focused on Iran's nuclear programme, neglecting other issues such as its development of ballistic missiles. AP
Some Arab countries are concerned that Washington’s seeming abandonment of Iranian issues could reduce dialogue into mere bilateral discussions between the regime and a number of regional countries, or at best local negotiations without international supervision. This would not produce effective outcomes. History shows us that Iran likes such conditions because it always has the upper hand in any purely regional or bilateral talks, not to mention the likelihood of it reneging on its commitments in the absence of binding guarantees.
The international community and GCC countries need an innovative response before we reach the point of no return. If it is still impossible to reach a comprehensive resolution, the door could open for individual regional negotiations on key issues such as Iran’s ballistic missile program and its expansionist agenda. A local initiative of this kind should be overseen by world powers including the US, the UN Security Council and other actors, to ensure that their outcomes are implemented and that they are codified in UN resolutions. They could include the use of flexible legal instruments such as snapback sanctions if Tehran reneges on its promises. For this to happen, the GCC must have a central role, as it alone is most affected by Iran’s most dangerous malign activities, including its missile program and its expansionist agenda.
The realities on the ground indicate that all stakeholders are willing to join negotiations. This means little if the same mistakes are repeated. Iran’s political system must not be simplified as it was before, in a manner that did not take into account the nature of the regime’s decision making, and the intersection between economic and political factors in the country’s policies. The method must go beyond the narrow understanding of the nation’s deep state, and instead stress the importance of improving dealings with the various influential centers of power in Tehran.
This would move beyond the inefficacy of previous years, to serious resolutions fit for the future. Combined, collaborative efforts from the GCC – with whom Iran wishes to enter into dialogue on controversial regional issues – and the international community would not allow Iran to use a dialogue to simply stall progress. Instead, it will devise a legally binding negotiation process within a specific timeframe. This could then be set in stone through UN Security Council resolutions.
Inaction will bring us to a point of no return. A strategic perspective is needed to solve this problem and the Iranian regime needs to be dealt with carefully and realistically. The GCC needs strong will and co-ordination with global partners. Welcoming Iran back into the fold will benefit the world, the region, as well as the isolated and struggling nation itself.
Dr Ebtesam Al Ketbi is the President of the Emirates Policy Center
The specs: 2018 Maxus T60
Price, base / as tested: Dh48,000
Engine: 2.4-litre four-cylinder
Power: 136hp @ 1,600rpm
Torque: 360Nm @ 1,600 rpm
Transmission: Five-speed manual
Fuel consumption, combined: 9.1L / 100km
Red flags
Promises of high, fixed or 'guaranteed' returns.
Unregulated structured products or complex investments often used to bypass traditional safeguards.
Lack of clear information, vague language, no access to audited financials.
Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
ICC Women's T20 World Cup Asia Qualifier 2025, Thailand
UAE fixtures May 9, v Malaysia May 10, v Qatar May 13, v Malaysia May 15, v Qatar May 18 and 19, semi-finals May 20, final
Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199
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 RESULTS
5pm: Maiden (PA) Dh80,000 1,400m
Winner: Alnawar, Connor Beasley (jockey), Helal Al Alawi (trainer)
5.30pm: Maiden (PA) Dh80,000 1,400m
Winner: Raniah, Noel Garbutt, Ernst Oertel
6pm: Handicap (PA) Dh90,000 2,200m
Winner: Saarookh, Richard Mullen, Ana Mendez
6.30pm: Sheikh Zayed bin Sultan Al Nahyan Jewel Crown (PA) Rated Conditions Dh125,000 1,600m
Winner: RB Torch, Tadhg O’Shea, Eric Lemartinel
7pm: Al Wathba Stallions Cup Handicap Dh70,000 1,600m
Winner: MH Wari, Antonio Fresu, Elise Jeane
7.30pm: Handicap Dh90,000 1,600m
Winner: Mailshot, Royston Ffrench, Salem bin Ghadayer
Kumara 3-10, Garton 3-10, Jordan 2-2, Prasanna 2-7
Qalandars win by six wickets
UAE tour of the Netherlands
UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match
Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket
