An International Atomic Energy Agency inspector examines technology at the Iranian nuclear power plant of Natanz, 300 kilometres south of Tehran. AFP
An International Atomic Energy Agency inspector examines technology at the Iranian nuclear power plant of Natanz, 300 kilometres south of Tehran. AFP
An International Atomic Energy Agency inspector examines technology at the Iranian nuclear power plant of Natanz, 300 kilometres south of Tehran. AFP
An International Atomic Energy Agency inspector examines technology at the Iranian nuclear power plant of Natanz, 300 kilometres south of Tehran. AFP

Iranian MP says Tehran will expel UN nuclear inspectors unless sanctions are lifted

Move could undermine US efforts to re-join 2015 nuclear deal

The National

January 10, 2021

  • English
  • Arabic

Tehran will expel UN nuclear inspectors unless US sanctions are lifted by a February 21 deadline set by Iran's parliament, an Iranian MP  said on Saturday.

Iran's parliament, which is dominated by hardliners, passed a law in November that obliges the government to halt inspections of its nuclear sites by the International Atomic Energy Agency. The law also requires the government to step up uranium enrichment beyond the limit set under the 2015 nuclear deal if sanctions are not eased.

Iran’s Guardian Council, a watchdog, approved the law on December 2. The government said it would implement it.

“According to the law, if the Americans do not lift financial, banking and oil sanctions by February 21, we will definitely expel the IAEA inspectors from the country and will definitely end the voluntary implementation of the Additional Protocol,” MP Ahmad Amirabadi Farahani said.

The comments, referring to texts governing the IAEA’s mission and activities, were carried by several Iranian media outlets.

US Secretary of State Mike Pompeo said Iran had an obligation to allow the inspectors access.

“Once again the Iranian regime is using its nuclear programme to extort the international community and threaten regional security,” Mr Pompeo said.

Iran said last week it resumed 20 per cent uranium enrichment at an underground nuclear facility, breaching the nuclear pact with major powers and possibly complicating efforts by US president-elect Joe Biden to re-join the deal.

Iran's supreme leader Ayatollah Ali Khamenei said on Friday  that Tehran was in no rush for the US to rejoin the 2015 nuclear deal, but that sanctions on the country must be lifted immediately.

"We are not insisting nor in a hurry for the US to return to the deal," Mr Khamenei said. "But what is logical is our demand, is the lifting of the sanctions. These brutal sanctions must be lifted immediately."

Tensions have grown between Tehran and Washington since 2018, when US President Donald Trump pulled his country from the deal between Iran and six world powers. It sought to limit Tehran’s nuclear programme and prevent it from developing atomic weapons.

Tehran often says it can quickly reverse its breaches if Washington’s sanctions are removed.

The US imposed new sanctions on Iran's steel sector last week, according to the Treasury Department. This will continue to increase pressure on Tehran in the final weeks of Mr Trump's presidency.

Washington blacklisted more than a dozen entities and one person, the Treasury said.

  • Russian contractors work at the Bushehr nuclear reactor site in 2007. The plant opened four years later. Bloomberg
    Russian contractors work at the Bushehr nuclear reactor site in 2007. The plant opened four years later. Bloomberg
  • An Iranian technician at the International Atomic Energy Agency inspects the country's Isfahan plant in 2007. Tehran is no longer co-operating with the agency at nuclear sites across the country. EPA
    An Iranian technician at the International Atomic Energy Agency inspects the country's Isfahan plant in 2007. Tehran is no longer co-operating with the agency at nuclear sites across the country. EPA
  • Workers wait to begin constructing a second reactor at the Bushehr nuclear power plant in 2019. AFP
    Workers wait to begin constructing a second reactor at the Bushehr nuclear power plant in 2019. AFP
  • A metal-encased rod with 20 per cent enriched nuclear fuel is inserted into a reactor in Tehran in 2012. AFP
    A metal-encased rod with 20 per cent enriched nuclear fuel is inserted into a reactor in Tehran in 2012. AFP
  • Fomer Iranian President Hassan Rouhani and the country's Atomic Energy Organisation chief Ali Akbar Salehi speak at the Bushehr nuclear site in 2015. AFP
    Fomer Iranian President Hassan Rouhani and the country's Atomic Energy Organisation chief Ali Akbar Salehi speak at the Bushehr nuclear site in 2015. AFP
  • Iran's Bushehr nuclear plant has been restarted. EPA
    Iran's Bushehr nuclear plant has been restarted. EPA
  • Mehdi Abrichamtchi, chairman of the Peace and Security Committee at the National Council of Resistance of Iran, shows journalists the location of a secret nuclear site in Iran in 2013. AFP
    Mehdi Abrichamtchi, chairman of the Peace and Security Committee at the National Council of Resistance of Iran, shows journalists the location of a secret nuclear site in Iran in 2013. AFP
  • Workers prepare to begin the construction of a second reactor at the Bushehr site. AFP
    Workers prepare to begin the construction of a second reactor at the Bushehr site. AFP
if you go

The flights

Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.

The hotel

Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850

 Events and tours

There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com

For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art. 

More information

For ideas on planning a trip to Scotland, visit www.visitscotland.com

WRESTLING HIGHLIGHTS
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

While you're here
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Essentials

The flights

Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours. 

The package

Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.

Iran