The affinity between incoming Iranian president Ebrahim Raisi and supreme leader Ayatollah Ali Khamenei goes back decades. WANA via Reuters
The affinity between incoming Iranian president Ebrahim Raisi and supreme leader Ayatollah Ali Khamenei goes back decades. WANA via Reuters
The affinity between incoming Iranian president Ebrahim Raisi and supreme leader Ayatollah Ali Khamenei goes back decades. WANA via Reuters
The affinity between incoming Iranian president Ebrahim Raisi and supreme leader Ayatollah Ali Khamenei goes back decades. WANA via Reuters

Khamenei's potential win-win: anti-western president and return to Iran nuclear deal


Joyce Karam
  • English
  • Arabic

For Iran's supreme leader Ayatollah Ali Khamenei, seeking a return to the nuclear deal before his protege Ebrahim Raisi becomes president in August is a win-win strategy.

It would secure sanctions relief and allow the new administration to maintain its anti-western stance.

The affinity between the two men goes back to 1989, when Mr Raisi was appointed as Tehran's prosecutor in the same year Mr Khamenei became supreme leader.

Their relationship is also based on their shared ultra-conservative ideology, solid relations with the Islamic Revolutionary Guard Corps and a long record of empowering Iran’s hardline judiciary while suppressing dissent.

The incoming president was a member of a four-man "death committee" in the 1980s that executed political detainees with no due process.

His rapport with Mr Khamenei helped Mr Raisi become the head of Iran’s powerful judiciary in 2017, a position he will hold until he assumes the presidency.

But even though both men have been critical of the nuclear talks and the deal reached with world powers in 2015, a return to it before Mr Raisi takes office could be preferable.

“We support the negotiations that guarantee our national interests," Mr Raisi said on Monday.

"America should immediately return to the deal and fulfil its obligations under the deal."

Alex Vatanka, director of the Iran programme at the Middle East Institute think tank, said Mr Khamenei could have it both ways if a deal were reached before President Hassan Rouhani leaves office.

"Mr Raisi can claim credit and the regime will sell it as his 'tough' line forced the hands of the western powers," Mr Vatanka told The National.

Sanctions relief is a priority for Mr Khamenei. The Iranian rial has lost more than 80 per cent of its value against the dollar since former president Donald Trump withdrew from the deal in 2018.

Mr Vatanka said returning to the deal in the next two months could inject much-needed cash into the country early in Mr Raisi’s presidency.

Dina Esfandiary, senior adviser on the Middle East at the International Crisis Group think tank, said a deal under Mr Rouhani was an ideal outcome for his successor.

"This means any negative issues can be blamed on the previous administration while Raisi takes credit for the good sides and its implementation," Ms Esfandiary told The National.

  • Supporters of Iran's newly elected president Ebrahim Raisi gather at a rally celebrating his victory, in Imam Hossein square, in the capital Tehran. AFP
    Supporters of Iran's newly elected president Ebrahim Raisi gather at a rally celebrating his victory, in Imam Hossein square, in the capital Tehran. AFP
  • A woman wears a pin bearing the image of Iran's newly elected president Ebrahim Raisi during a rally in Imam Hossein square. AFP
    A woman wears a pin bearing the image of Iran's newly elected president Ebrahim Raisi during a rally in Imam Hossein square. AFP
  • A woman shows an image of Iranian president-elect Ebrahim Raisi on her phone. He received 17.9 million votes in a landslide victory. EPA
    A woman shows an image of Iranian president-elect Ebrahim Raisi on her phone. He received 17.9 million votes in a landslide victory. EPA
  • Women supporters of Ebrahim Raisi hold posters depicting him and national flags as they celebrate his presidential victory. More than 28 million Iranians out of 59 million eligible voters cast their ballots. AFP
    Women supporters of Ebrahim Raisi hold posters depicting him and national flags as they celebrate his presidential victory. More than 28 million Iranians out of 59 million eligible voters cast their ballots. AFP
  • An Iranian child holds a toy gun at a celebration to mark the victory of Ebrahim Raisi in the presidential elections. The vote appeared to see the lowest turnout in the Islamic Republic’s history. AP Photo
    An Iranian child holds a toy gun at a celebration to mark the victory of Ebrahim Raisi in the presidential elections. The vote appeared to see the lowest turnout in the Islamic Republic’s history. AP Photo
  • Ebrahim Raisi supporters display his portrait during a celebratory rally for his presidential election victory in Tehran. He will succeed President Hassan Rouhani, who is coming to the end of his second term in office. Reuters
    Ebrahim Raisi supporters display his portrait during a celebratory rally for his presidential election victory in Tehran. He will succeed President Hassan Rouhani, who is coming to the end of his second term in office. Reuters
  • Supporters of Ebrahim Raisi gather to celebrate his presidential election victory in Tehran. He had the support of supreme leader Ayatollah Ali Khamenei and the backing of the powerful Guardian Council. Reuters
    Supporters of Ebrahim Raisi gather to celebrate his presidential election victory in Tehran. He had the support of supreme leader Ayatollah Ali Khamenei and the backing of the powerful Guardian Council. Reuters
  • A conservative cleric and head of Iran’s judiciary, Ebrahim Raisi is expected to usher in hardline policies that will close Iran off from much of the world. Reuters
    A conservative cleric and head of Iran’s judiciary, Ebrahim Raisi is expected to usher in hardline policies that will close Iran off from much of the world. Reuters
  • Ebrahim Raisi will be the first Iranian president to have had sanctions imposed against him by the US government before entering office. Reuters
    Ebrahim Raisi will be the first Iranian president to have had sanctions imposed against him by the US government before entering office. Reuters
  • Although critical of the West, Ebrahim Raisi is keen to to revive the 2015 nuclear accord that lifted global sanctions on Tehran. AP Photo
    Although critical of the West, Ebrahim Raisi is keen to to revive the 2015 nuclear accord that lifted global sanctions on Tehran. AP Photo
  • Other pressing issues Iran's president-elect Ebrahim Raisi faces include an economic downturn that has led to spiralling inflation and job losses and tackling the region's worst outbreak of Covid-19. Reuters
    Other pressing issues Iran's president-elect Ebrahim Raisi faces include an economic downturn that has led to spiralling inflation and job losses and tackling the region's worst outbreak of Covid-19. Reuters
  • Supporters of Ebrahim Raisi celebrate his presidential election victory in Tehran. Reuters
    Supporters of Ebrahim Raisi celebrate his presidential election victory in Tehran. Reuters

On Sunday, US National Security Adviser Jake Sullivan said the ultimate decision on whether or not Tehran would return to the deal rested with Iran’s supreme leader.

“Ultimately, it lies with him and his decisions as to whether he wants to go down the path of diplomacy or face mounting pressure, not just from the United States but from the rest of the international community,” Mr Sullivan said.

But for follow-up talks that would address Iran’s ballistic missile programme and regional behaviour, Mr Raisi’s ascendance complicates matters for the administration of US President Joe Biden.

"Regional issues and missiles are not negotiable," Iran's new president said, while also pre-emptively spurning any meeting with Mr Biden.

A seventh round of talks to return to the nuclear deal is expected to be held in Vienna before the end of the month.

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
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  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
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  • Drones must weigh 5 kg or less
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General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

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UK-EU trade at a glance

EU fishing vessels guaranteed access to UK waters for 12 years

Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

Smoother border management with use of e-gates

Cutting red tape on import and export of food

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Price, base / as tested Dh460,000

Engine 8.4L V10

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Power 645hp @ 6,200rpm

Torque 813Nm @ 5,000rpm

Fuel economy, combined 16.8L / 100km

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New process leads to panic among jobseekers

As a UAE-based travel agent who processes tourist visas from the Philippines, Jennifer Pacia Gado is fielding a lot of calls from concerned travellers just now. And they are all asking the same question.  

“My clients are mostly Filipinos, and they [all want to know] about good conduct certificates,” says the 34-year-old Filipina, who has lived in the UAE for five years.

Ms Gado contacted the Philippines Embassy to get more information on the certificate so she can share it with her clients. She says many are worried about the process and associated costs – which could be as high as Dh500 to obtain and attest a good conduct certificate from the Philippines for jobseekers already living in the UAE. 

“They are worried about this because when they arrive here without the NBI [National Bureau of Investigation] clearance, it is a hassle because it takes time,” she says.

“They need to go first to the embassy to apply for the application of the NBI clearance. After that they have go to the police station [in the UAE] for the fingerprints. And then they will apply for the special power of attorney so that someone can finish the process in the Philippines. So it is a long process and more expensive if you are doing it from here.”

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  • Priority access to new homes from participating developers
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What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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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

What is a calorie?

A food calorie, or kilocalorie, is a measure of nutritional energy generated from what is consumed.

One calorie, is the amount of heat needed to raise the temperature of 1 kilogram of water by 1°C.

A kilocalorie represents a 1,000 true calories of energy.

Energy density figures are often quoted as calories per serving, with one gram of fat in food containing nine calories, and a gram of protein or carbohydrate providing about four.

Alcohol contains about seven calories a gram.