European negotiators have insisted Iran must accept that it cannot enrich uranium as part of its nuclear programme, so that peace can return to the Middle East, experts told The National.
It is understood that Iran has been agreeable to limiting enrichment to 3.67 per cent, which is the standard level required for civilian nuclear reactors and was part of the previous nuclear agreement.
But even this amount is unacceptable to the three European countries, Britain, France and Germany, currently holding talks with Iran in Geneva.
“The Europeans have now started insisting on zero as well, which the Iranians have said is going to be a non-starter,” said Darya Dolzikova, an expert on nuclear proliferation at the Rusi think tank.
Iran has engaged in years of brinkmanship by defying international inspectors to enrich uranium to near weapons-grade level. Until the Israeli attacks of the last week, the threat of an assault on its installations seemed to have “lacked some credibility for the Iranians”.
In recent days the regime has appeared to accept the 3.67 per cent figure as a negotiating position, the same amount agreed under the 2015 JCPOA nuclear agreement.
Just hours before talks were scheduled to begin in Geneva, France said it had changed its position and now believed that Iran should go towards zero enrichment. France has previously not deviated from the JCPOA position, yet this an unsurprising development considering France’s tough stance on Iran since the early 2000s, said Benjamin Hautecouverture, a nuclear expert at the Foundation for Strategic Research think tank in Paris.
“This position is about taking a maximalist position in order to ensure Iran’s nuclear programme has no future,” Mr Hautecouverture said. “It cannot be the start of balanced negotiations. Rather, it is a posture of extreme firmness which consists of saying either you accept or it, or the regime falls.”
Laure Foucher, a senior Middle East research fellow at the FRS, warned that France would be viewed by regional partners as not wanting a negotiated settlement to the crisis despite saying it does.
“This apparently contradictory position may signal that there are different ways of thinking among French decision makers, between those that join Germany’s position that Israel is doing the dirty work for us in Iran, and others who fear chaos in the region," Ms Foucher said.
For any deal to last it will have to be signed off by US President Donald Trump who has also insisted on zero enrichment, said Richard Pater, director of Bicom, the Anglo-Israeli think tank.
“It all depends on whether 3.67 is acceptable to Trump or whether he's insisting on no enrichment whatsoever,” he said. “But it's also this question of whether Trump will accept that [3.67 per cent] to get the big peace deal that he wants. Israel will then have no choice but to acquiesce to the American position.”
Ms Dolzikova also argued that the Iranians would not agree to a deal that “doesn't involve the United States as they are the critical players”.
But Israel itself has insisted that it will not back down until Iran completely ends its nuclear programme and has made clear that any uranium enrichment on Iranian soil is something that it will not accept.
Hasan Al Hasan, a nuclear expert at the International Institute for Strategic Studies, suggested that the 3.67 per cent figure was now redundant as “there is no indication that Israel is in a mood to negotiate”.
Having achieved near total freedom of action in the skies, Israel was likely to “press ahead with its maximalist war objectives of eliminating Iran’s nuclear and missile programmes and perhaps even regime change”.
He added that Mr Trump’s announcement that he would make no decision on joining the attacks - that would benefit from America’s massive bunker-busting bombs - for the next two weeks was a signal for Israel to “get the job done” in that period.
But there is also a question whether within that fortnight window Israel, without US bombs, has the capability to destroy Iran’s nuclear facilities.
“Israel is obviously probably more bullish right now and looking for the removal of the whole nuclear project in its entirety, but it remains to be seen whether that's in their gift,” said Ms Dolzikova.
There is also a fear that if 3.67 per cent is agreed by Iran then it might in secret enrich uranium, and conduct a nuclear weaponisation programme viewing it as the only effective deterrent.
“If the regime survives this, then 3.67 per cent gives them another basis with which to start again,” said Mr Pater. “Israel is under no illusion the Iranians given the chance, will do it all over again.”
Think tank Crisis Group's Iran project director Ali Vaez said it was also important to look at what Iran was ready to put on the table to persuade Mr Trump to force an end to the war. “As for what that should entail, though few in Tehran will want to hear it, the best course of action – perhaps the only one on offer now that can stave off US military involvement – is to concede that Iran will no longer enrich uranium on its sovereign soil,” he said.
Iran could accept the principle of entering a multinational nuclear consortium with regional states, with the US as a stakeholder with international monitoring, Mr Vaez said. As part of a cessation of hostilities, Iran could also agree to a reciprocal non-aggression pledge with Israel.
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Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
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Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
How to help
Call the hotline on 0502955999 or send "thenational" to the following numbers:
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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.
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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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Ziina users can donate to relief efforts in Beirut
Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”
Teaching in coronavirus times