Kabul is eyeing a visit by top Taliban members to Tehran with unease, a senior Afghan official told The National on Wednesday, even as Iran said no group could win control through war and urged the insurgents to co-operate with the government in peace talks.
A delegation of top Taliban members, led by Mullah Abdul Ghani Baradar – a founder of the movement – arrived in Tehran this week for a series of meetings around ties to Tehran and the situation in Afghanistan.
The government and Taliban are currently engaged in peace talks in Doha and the future of the country. However, talks have stalled and little progress made.
"The general sentiment about this is not a pleasant one as the Taliban-Iran relationship has always been cantered on the support for the war in Afghanistan," the official, who works in national security in Kabul, told The National.
While the Afghan Foreign Ministry assured that the government was aware and had helped co-ordinate the Taliban’s visit, the security official said there was discontent from many at the sight.
“Any recognition of non-state actors by Iran isn’t encouraging the state-to-state relations between our two countries,” the official said.
In Tehran on Wednesday, General Ali Shamkhani, secretary of Iran's Supreme National Security Council, told the Taliban delegation that Iran “will never recognise a group that wants to come to power through war," and urged them to make a deal with the government, according to comments published in local media.
Gen Shamkhani also said that the government and Taliban should co-operate on the battle against ISIS – which both sides is battling in Afghanistan.
The Iranian official criticised the US role in the country and Millah Baradar told attendees: “We do not trust the United States and we will fight any group that is a mercenary for the United States. We believe that in the future of Afghanistan, all tribes and clans must participate."
While Iran appeared to urge the Taliban to work with Kabul, the government official said the meeting in Tehran could do the opposite given the increasing lag between meetings by delegates from both sides in Doha – the latest gap in sessions is now 11 days.
“Iran is using these meetings to send a message to the US. But, the Taliban, as Afghans, should work with the Afghan people for peace instead of advancing the interest of another state,” the official said.
The Taliban appear to be signalling that they have working relationships with a range of America's allies and adversaries
The US signed a deal with the Taliban last year that will see a halt in attacks on US troops, moving towards all foreign forces leaving Afghanistan and an agreement for the Taliban to sit down with the government.
Experts agreed with the official's reading that the Tehran meetings were a power move on the part of Iran, a longtime US rival, to flex its influence in the region with the arrival of the new administration of President Joe Biden.
"The meeting is mostly to pressure the Biden administration and the Afghan government, given the Biden administration's effort to reset the Doha [peace] process," Asfandyar Ali Mir, counterterrorism scholar at the Stanford University, told The National.
Mr Biden’s administration has already said it is reviewing the February 2020 deal with the Taliban signed by Donald Trump.
Saber Ibrahimi, a researcher at the US based Centre on International Co-operation, saw the meeting in a similar light.
“Iran and the Taliban share one common goal, that is to make sure the US stays committed to the deals that it has made with them – the JCPOA and the US-Taliban withdrawal agreement,” he said. The JCPOA, also known as the 2015 nuclear deal, removed sanctions on Iran in exchange for binding rules over nuclear enrichment. Mr Trump withdrew from the deal but Mr Biden is expected to look at returning.
“Both are showing their diplomatic power in the region by continuing to maintain a relationship despite their bitter past,” he added. “The Taliban appear to be signalling that they have working relationships with a range of America's allies and adversaries.”
While the Taliban and Tehran have not always seen eye-to-eye, they have more than just distrust of American in common. Both have relationships with Al Qaeda.
“Al Qaeda and Iran have a three-decade long, complicated relationship, which has oscillated between some degree of cooperation and confrontation. While the Taliban nominally mediated that relationship pre-9/11, post-9/11 Al Qaida has brokered and managed the terms of ties with Iran by itself,” said Mr Mir, who has deeply researched the insurgent group’s rise and decline over the years.
Earlier this month, then US Secretary of State Mike Pompeo accused Iran of sheltering top Al Qaeda leaders.
There have also been reports of Taliban’s continued support to Al Qaeda members in Afghanistan with several top leaders reportedly killed in ambushes with Afghan forces in recent months.
“Al Qaida's current global deputy leader, Saif Al Adal, is in Iran, most likely in Tehran, Mr Mir said. A public meeting between the Taliban and the Al Qaeda official, he said, would be significant but unlikely.
“While, as an Arab entity, Al Qaeda may not feel comfortable in Iran, it will co-operate against common enemy such as US, perhaps at small tactical level if not strategically,” Mr Ibrahimi added.
Iran, meanwhile, seeks to remain a major stakeholder in the Afghan peace process, Mr Ibrahimi said.
“They want use this influence to leverage against all players to secure its interests now and in the future if there is a political settlement,” he said.
The Melbourne Mercer Global Pension Index
The Melbourne Mercer Global Pension Index
Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.
The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.
“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.
“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”
Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.
Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.
“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.
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
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