Iran has named Ali Bagheri Kani as caretaker foreign minister after the death of Hossein Amirabdollahian in a helicopter crash that also killed President Ebrahim Raisi on Sunday.
Mr Bagheri Kani had served as deputy foreign minister since 2021 and was Iran's lead negotiator in talks leading to the 2015 nuclear deal with global powers, an agreement also known as Joint Comprehensive Plan of Action. He was also involved in negotiating a prisoner exchange with the US in September last year.
His appointment, announced on Monday, is a “positive indication” that Tehran wants to keep open communications with the West, said Mohammad Al Zghool, a researcher on Iran affairs at the Emirates Policy Centre.
“He belongs to the conservative camp but choosing him as foreign minister means Iran wants to keep channels with the US open … we may be seeing more leniency in the new Iranian government towards diplomacy with the West,” Mr Al Zghool told The National.
JCPOA critic
Mr Bagheri Kani was involved in backchannel talks with the US and was scheduled to meet European negotiators in Oman on Wednesday, Mr Al Zghool said.
Mr Bagheri Kani, 56, comes from a politically active and well-connected family in the village of Kan, in north-west Tehran. His father, Bagher Bagheri, was a member of the Assembly of Experts who select the country's supreme leader.
He later became a staunch critic of the JCPOA, which eased sanctions on Iran in exchange for curbs on Tehran's nuclear programme. The deal collapsed when Donald Trump, US president at the time, withdrew his country from it in 2018.
Hardline stance
Speaking at a university in December, Mr Bagheri Kani outlined foreign policy views that only slightly diverged from those of Saeed Jalili, an Iranian hardliner and former nuclear negotiator who firmly opposes any compromise over Iran's nuclear programme.
This forestalls “any chance at a diplomatic breakthrough” during Mr Bagheri Kani's tenure, the United Against a Nuclear Iran pressure group said.
The Mehr news agency quoted Mr Bagheri Khan as saying that “the essence of a professional diplomat lies in leveraging all their strength and capacity to safeguard national interests on the global stage”.
He accused internal critics of Iran's foreign policy of aiming to further their own agendas.
“Attempting to manipulate foreign policy capacities within domestic political agendas constitutes a betrayal of national interests and a pursuit aligned with foreign interests,” Mr Bagheri Khan said.
He was also a high-ranking member of the Iranian judiciary widely involved in political prosecutions, and was a former secretary of Iran's High Council for Human Rights.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Australia squads
ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.
T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.
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
Specs
Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now
