Iran President-elect Masoud Pezeshkian has rejected US pressure and praised Tehran's allies in a message outlining his foreign policy positions to the nation as he prepares to take office.
“The United States … needs to recognise the reality and understand, once and for all, that Iran does not – and will not – respond to pressure [and] that Iran’s defence doctrine does not include nuclear weapons,” Mr Pezeshkian said in the statement.
Mr Pezeshkian, a moderate who promised to lessen Iran's international isolation, said that Tehran would expand ties with neighbours and engage with Europe.
However, he also praised China and Russia, suggesting a degree of continuity in Iran's allegiances and positions.
“China and Russia have consistently stood by us during challenging times. We deeply value this friendship.
“Russia is a valued strategic ally and neighbour to Iran, and my administration will remain committed to expanding and enhancing our co-operation,” Mr Pezeshkian said.
He added that Tehran, which has been accused of sending military drones to Russia to be used in Ukraine, would support initiatives aimed at ending the war there.
Mr Pezeshkian has also pledged to re-engage with the international community over Iran's nuclear programme. Tehran maintains that it is developing nuclear energy for domestic use, but critics worry the country is trying to develop a nuclear bomb.
During presidential debates, the 69-year-old heart surgeon defended former president Hassan Rouhani, who signed the Joint Comprehensive Plan of Action nuclear deal with the US in 2015.
President Donald Trump abandoned the treaty in 2018 and increased sanctions on Iran. Mr Pezeshkian accused hardline rivals of sabotaging attempts by Mr Rouhani to renegotiate the treaty in 2021.
He now has a popular mandate to revive nuclear negotiations with the US. But ultimate decision-making in Iran is made by supreme leader Ayatollah Ali Khamenei, with the Islamic Revolutionary Guard Corps having a significant influence.
He may also face a second Trump term. Although the former president is seen as unlikely to engage with Iran on the nuclear issue, Mr Pezeshkian said “we can do business with him” during the presidential debates.
During his election campaign, Mr Pezeshkian also praised Iran's recently improved relations with its Arab neighbours, especially Saudi Arabia and the UAE.
“The Iranian people have entrusted me with a strong mandate to vigorously pursue constructive engagement on the international stage while insisting on our rights, our dignity and our deserved role in the region and the world,” said Mr Pezeshkian.
“I extend an open invitation to those willing to join us in this historic endeavour,” he added.
The statement was titled My Message to the New World and published in the Tehran Times on Saturday.
He defeated hardline candidate Saeed Jalili by nearly three million votes in a run-off on July 5.
The election was called after former president Ebrahim Raisi died in a helicopter crash in northern Iran.
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From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
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The specs
Engine 60kwh FWD
Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry
Power 204hp Torque 360Nm
Price, base / as tested Dh174,500
ESSENTIALS
The flights
Emirates, Etihad and Swiss fly direct from the UAE to Zurich from Dh2,855 return, including taxes.
The chalet
Chalet N is currently open in winter only, between now and April 21. During the ski season, starting on December 11, a week’s rental costs from €210,000 (Dh898,431) per week for the whole property, which has 22 beds in total, across six suites, three double rooms and a children’s suite. The price includes all scheduled meals, a week’s ski pass, Wi-Fi, parking, transfers between Munich, Innsbruck or Zurich airports and one 50-minute massage per person. Private ski lessons cost from €360 (Dh1,541) per day. Halal food is available on request.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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Racecard
6pm: The Pointe - Conditions (TB) Dh82,500 (Turf) 1,400m
6.35pm: Palm West Beach - Maiden (TB) Dh82,500 (T) 1,800m
7.10pm: The View at the Palm - Handicap (TB) Dh85,000 (Dirt) 1,400m
7.45pm: Nakeel Graduate Stakes - Conditions (TB) Dh100,000 (T) 1,600m
8.20pm: Club Vista Mare - Handicap (TB) Dh95,000 (D) 1,900m
8.55pm: The Palm Fountain - Handicap (TB) Dh95,000 (D) 1,200m
9.30pm: The Palm Tower - Handicap (TB) Dh87,500 (T) 1,600m
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
