Iran's enrichment of uranium is "non-negotiable", Foreign Minister Abbas Araghchi said on Wednesday after US special envoy Steve Witkoff said the country must halt its nuclear activities.
"Iran's enrichment is a real, accepted matter. We are ready to build confidence in response to possible concerns, but the issue of enrichment is non-negotiable," Mr Araghchi told reporters after a cabinet meeting.
Mr Araghchi and Mr Witkoff are leading their countries' delegations in the dialogue, which is expected to continue on Saturday, a week after Oman hosted the first high-level talks between the two sides since President Donald Trump withdrew the US from a milestone nuclear deal in 2018. The venue for the second round will be Rome, Iranian state media reported on Wednesday.
Mr Witkoff had said on Tuesday that Iran must “stop and eliminate" its nuclear programme to reach a deal with Washington, contradicting his remarks a day earlier.
The head of the International Atomic Energy Agency, Rafael Grossi was in Tehran on Wednesday for talks with top officials. The UN's nuclear watchdog reports that Iran has ramped up its production of 60 per cent enriched uranium, a level that the US and European powers say has no credible civilian use.
Mr Grossi told French newspaper Le Monde that Iran was "not far" from being able to develop a nuclear weapon. Likening the process to a jigsaw puzzle, he said Iran "has the pieces and they could eventually put them together one day".
Working with the IAEA "is indispensable to provide credible assurances about the peaceful nature of Iran’s nuclear programme at a time when diplomacy is urgently needed".
A US deal with Iran "would only be completed if it is a Trump deal", Mr Witkoff wrote on X. "Any final arrangement must set a framework for peace, stability, and prosperity in the Middle East – meaning that Iran must stop and eliminate its nuclear enrichment and weaponisation programme.
“It is imperative for the world that we create a tough, fair deal that will endure, and that is what President Trump has asked me to do."
Mr Witkoff had previously said the nuclear programme would only be subject to verification and that Washington would accept a deal if Iran’s uranium is enriched to low levels.
The special envoy to the Middle East told Fox News on Monday that Iran “does not need to enrich past 3.67 per cent" – the limit prescribed under the 2015 nuclear deal.
“In some circumstances, they’re at 60 per cent. In other circumstances, 20 per cent. That cannot be. And you do not need to run – as they claim – a civil nuclear programme where you’re enriching past 3.67 per cent, so this is going to be much about verification on the enrichment programme.”
Next round of talks
The US official led a delegation that held talks with Iran's Foreign Minister Abbas Araghchi and his team in Oman last Saturday.
The White House said Mr Trump spoke on Tuesday with the sultan of Oman, Haitham bin Tariq, about the next round of talks. They also discussed continuing US operations against Yemen's Houthis rebels.
It is difficult to predict the outcome of the second round of talks, said Dina Esfandiary, an Iran expert and Middle East geo-economics lead at Bloomberg Economics.
"This is because the US administration doesn’t seem to know what they want. If they come in and request zero enrichment like Mr Witkoff alluded to, then talks will be over before they’ve begun," she told The National.
"But if they talk about limiting enrichment then there’s definitely scope for an agreement," she added.
Also on Tuesday, Mr Trump met his top national security aides to discuss Iran's nuclear programme. Mr Trump has threatened military action against Tehran if it does not give up the programme, while also stressing the need for diplomacy and negotiations.
White House press secretary Karoline Leavitt told reporters that Mr Trump's bottom line in the talks is Iran not obtaining a nuclear weapon.
Aniseh Tabrizi, an Iran-Iraq expert at Control Risks, a consultancy firm, said the success of the current round of talks would depend on how much patience the US showed and "whether something will actually need to be achieved sooner rather than later".
However, this "might be tricky to do", Ms Tabrizi told The National, as the talks are likely to continue only "if each side feels that it has an upper hand to gain something out of the discussion and concessions".
The Iranians are "portraying the talks [as] useful and constructive and is likely to go into them willing to make concessions". But Tehran is also looking "to gain something significant in return", she said.
Malcolm & Marie
Directed by: Sam Levinson
Starring: John David Washington and Zendaya
Three stars
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
Results
6pm: Dubai Trophy – Conditions (TB) $100,000 (Turf) 1,200m
Winner: Silent Speech, William Buick (jockey), Charlie Appleby
(trainer)
6.35pm: Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m
Winner: Island Falcon, Frankie Dettori, Saeed bin Suroor
7.10pm: UAE 2000 Guineas Trial – Conditions (TB) $60,000 (Dirt)
1,400m
Winner: Rawy, Mickael Barzalona, Salem bin Ghadayer
7.45pm: Al Rashidiya – Group 2 (TB) $180,000 (T) 1,800m
Winner: Desert Fire, Hector Crouch, Saeed bin Suroor
8.20pm: Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m
Winner: Naval Crown, William Buick, Charlie Appleby
8.55pm: Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m
Winner: Al Tariq, Pat Dobbs, Doug Watsons
9.30pm: Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m
Winner: Dubai Icon, Patrick Cosgrave, Saeed bin Suroor
Two products to make at home
Toilet cleaner
1 cup baking soda
1 cup castile soap
10-20 drops of lemon essential oil (or another oil of your choice)
Method:
1. Mix the baking soda and castile soap until you get a nice consistency.
2. Add the essential oil to the mix.
Air Freshener
100ml water
5 drops of the essential oil of your choice (note: lavender is a nice one for this)
Method:
1. Add water and oil to spray bottle to store.
2. Shake well before use.
How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A
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
8 traditional Jamaican dishes to try at Kingston 21
- Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
- Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
- Mento Oxtail: flavoured oxtail stewed for five hours with herbs
- Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
- Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
- Jamaican beef patty: a pastry with ground beef filling
- Hellshire Pon di Beach: Fresh fish with pickles
- Out of Many: traditional sweet potato pudding
