Secretary of State Antony Blinken is greeted by staff as he arrives at the State Department in Washington, Wednesday, Jan. 27, 2021.AP Photo
Secretary of State Antony Blinken is greeted by staff as he arrives at the State Department in Washington, Wednesday, Jan. 27, 2021.AP Photo
Secretary of State Antony Blinken is greeted by staff as he arrives at the State Department in Washington, Wednesday, Jan. 27, 2021.AP Photo
Secretary of State Antony Blinken is greeted by staff as he arrives at the State Department in Washington, Wednesday, Jan. 27, 2021.AP Photo

Joe Biden's expanding foreign policy team could revive Iran nuclear deal


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A top national security aide to former president Barack Obama will be tapped as US envoy for Iran, a senior State Department official said on Thursday.

If Iran comes back into full compliance with its obligations, the United States would do the same thing

The senior official and several others said Secretary of State Antony Blinken will name Rob Malley as the Biden administration's point person on Iran. The appointment will be formally announced Friday.

The official said Mr Malley would head a dedicated team of “clear-eyed experts with a diversity of views”. Mr Malley, the official said, has “a track record of success negotiating constraints on Iran’s nuclear programme” and that Mr Blinken is confident he “will be able to do that once again”.

Rumours of Mr Malley's potential new post unsettled the insular but highly polarised community of Iran experts in recent days.

Mr Malley runs the International Crisis Group. Those who advocate a tougher policy position on Iraq were reportedly shocked by the move, believing him to be a key architect of the 2015 nuclear deal from which former president Donald Trump withdrew.

They fear President Joe Biden wants to rejoin the Iran deal at any cost and may be willing to sacrifice the security of Israel and the Gulf Arab states to do so. The so-called foreign policy hawks regard Mr Malley as less than fully supportive of Israel.

Iran deal supporters praised Mr Malley for his expertise and sprung to his defence, praising him as a measured, long-time Middle East hand who has served several presidents and who has significant expertise in the region. Mr Malley was one of several senior national security council officials involved in the 2000 Camp David peace talks between Israel and the Palestinians and the 2014-2015 Iran deal negotiations.

  • An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP
    An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP
  • An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP
    An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP
  • An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP
    An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP
  • An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP
    An overview of Iran's Natanz nuclear facility, south of the capital Tehran. Maxar Technologies / AFP

Mr Blinken, to whom Mr Malley would directly report, has been coy about how he will pursue any engagement with Iran and has refused to discuss specific personnel he would want to lead such an effort. Others noted that several previously named Biden administration officials – Wendy Sherman, the nominee for deputy secretary of state, and Jake Sullivan, Mr Biden's national security adviser – played major roles in the Iran negotiations.

Like Mr Biden, Mr Blinken has said repeatedly that the US would resume its obligations under the Iran deal by easing sanctions if Iran returns to full compliance with the accord. Only at such a point would the administration return to the deal or embark on an effort to lengthen and strengthen it.

“If Iran comes back into full compliance with its obligations under the [deal], the United States would do the same thing and then we would use that as a platform to build, with our allies and partners, what we call a longer and stronger agreement and to deal with a number of other issues that are deeply problematic in the relationship with Iran,” Mr Blinken said on Wednesday. “But we are a long ways from that point.”

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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Stage 7:

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2. Sam Bennett (IRL) Deceuninck-QuickStep - same time

3. Phil Bauhaus (GER) Bahrain Victorious

4. Michael Morkov (DEN) Deceuninck-QuickStep

5. Cees Bol (NED) Team DSM

General Classification:

1. Tadej Pogacar (SLO) UAE Team Emirates - 24:00:28

2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35

3. Joao Almeida (POR) Deceuninck-QuickStep - 0:01:02

4. Chris Harper (AUS) Jumbo-Visma - 0:01:42

5. Neilson Powless (USA) EF Education-Nippo - 0:01:45

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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