Iranian President Masoud Pezeshkian meets his Chinese counterpart Xi Jinping in Beijing. Reuters
Iranian President Masoud Pezeshkian meets his Chinese counterpart Xi Jinping in Beijing. Reuters
Iranian President Masoud Pezeshkian meets his Chinese counterpart Xi Jinping in Beijing. Reuters
Iranian President Masoud Pezeshkian meets his Chinese counterpart Xi Jinping in Beijing. Reuters

Iran's Pezeshkian vows to confront unilateralism after visit to China


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Iran's President Masoud Pezeshkian held four hours of talks with Russian President Vladimir Putin in Beijing, state media quoted him as saying after his return from the Chinese capital on Wednesday.

The Iranian leader was one of 26 heads of state attending a once-a-decade event showcasing China’s increasing firepower and diplomatic clout alongside its closest international allies.

“We made very important, strategic and vital decisions in meetings with the presidents of Russia, China and Turkey. We will confront unilateralism with strength,” the Tasnim news agency quoted him as saying.

Mr Pezeshkian earlier criticised the UN's nuclear agency and accused western powers of “double standards” as he joined the leaders of China, Russia and North Korea for the military parade in Beijing.

He told Chinese state broadcaster CCTV he backed Beijing's drive to reform systems of global governance, which he said should take a multilateral and “justice-oriented” approach.

He said “double standards” currently allow Israel and its allies to disregard international legal frameworks while claiming to defend human rights, according to an account of the interview posted on the President's official website.

In a meeting with Iranian expats in China, Mr Pezeshkian added: “If Israel is rampaging today, it is because of the technologies provided to it by the United States and its other allies.”

He expressed “dissatisfaction” with the conduct of the International Atomic Energy Agency but said Iran was still ready to engage with international frameworks.

Without naming countries, he criticised the “double standards applied by proponents of unilateralism, particularly those who have violated the Joint Comprehensive Plan of Action”, a deal signed in 2015 to regulate Iran's nuclear energy programme.

“The same countries that violated the JCPOA are now claiming that Iran is not fulfilling its commitments,” the President said.

Iran has long been at odds with the West over its nuclear programme, with a number of countries suspecting it of trying to build a bomb. Tehran says its atomic programme is for civilian purposes only.

Tehran signed the nuclear deal with the US, Britain, France, Germany, China and Russia a decade ago, only for Washington to withdraw three years later under President Donald Trump. The agreement placed limits on the nuclear programme in return for the lifting of international sanctions on Iran.

The IAEA was charged with monitoring Tehran's nuclear sites, but in 2022 Iran removed most of its monitoring equipment, including cameras. A year later, Tehran barred some of the watchdog's most experienced inspectors.

  • China's President Xi Jinping with Russia's President Vladimir Putin and North Korea's leader Kim Jong-un before a military parade in Beijing’s Tiananmen Square marking the 80th anniversary of victory over Japan and the end of the Second World War. AFP
    China's President Xi Jinping with Russia's President Vladimir Putin and North Korea's leader Kim Jong-un before a military parade in Beijing’s Tiananmen Square marking the 80th anniversary of victory over Japan and the end of the Second World War. AFP
  • Balloons are released over in Beijing’s Tiananmen Square at the end of a military parade marking the 80th anniversary of victory over Japan and the end of the Second World War. AFP
    Balloons are released over in Beijing’s Tiananmen Square at the end of a military parade marking the 80th anniversary of victory over Japan and the end of the Second World War. AFP
  • China’s President Xi Jinping attends a military parade in Tiananmen Square, Beijing, marking the 80th anniversary of victory over Japan and the end of the Second World War. Getty Images
    China’s President Xi Jinping attends a military parade in Tiananmen Square, Beijing, marking the 80th anniversary of victory over Japan and the end of the Second World War. Getty Images
  • Chinese military personnel at Tiananmen Gate in Beijing take part in a parade to commemorate the 80th anniversary of Japan's Second World War surrender. AP
    Chinese military personnel at Tiananmen Gate in Beijing take part in a parade to commemorate the 80th anniversary of Japan's Second World War surrender. AP
  • Chinese military veterans arrive at Tiananmen Square in Beijing for a parade to mark 80 years since Japan's defeat in the Second World War. Bloomberg
    Chinese military veterans arrive at Tiananmen Square in Beijing for a parade to mark 80 years since Japan's defeat in the Second World War. Bloomberg
  • China's President Xi Jinping, his wife Peng Liyuan and dignitaries including Russia's President Vladimir Putin and North Korea's leader Kim Jong-un before a military parade in Beijing’s Tiananmen Square marking the 80th anniversary of victory over Japan and the end of the Second World War. AFP
    China's President Xi Jinping, his wife Peng Liyuan and dignitaries including Russia's President Vladimir Putin and North Korea's leader Kim Jong-un before a military parade in Beijing’s Tiananmen Square marking the 80th anniversary of victory over Japan and the end of the Second World War. AFP
  • Visitors to Beijing wait for the beginning of a military parade to mark the 80th anniversary of the end of the Second World War. Reuters
    Visitors to Beijing wait for the beginning of a military parade to mark the 80th anniversary of the end of the Second World War. Reuters
  • Soldiers rehearse for a military parade in Beijing to mark the 80th anniversary of the end of the Second World War. Reuters
    Soldiers rehearse for a military parade in Beijing to mark the 80th anniversary of the end of the Second World War. Reuters
  • A drone is part of the convoy during a military parade marking the 80th anniversary of victory over Japan and the end of the Second World War in Beijing. AFP
    A drone is part of the convoy during a military parade marking the 80th anniversary of victory over Japan and the end of the Second World War in Beijing. AFP
  • Chinese soldiers during a military parade in Beijing to mark the 80th anniversary of victory over Japan and the end of the Second World War. AFP
    Chinese soldiers during a military parade in Beijing to mark the 80th anniversary of victory over Japan and the end of the Second World War. AFP
  • Two Mighty Dragon J-20 stealth fighters and a tanker plane of the People's Liberation Army Air Force fly over the military parade in Beijing marking the 80th anniversary of the end of the Sino-Japanese War. EPA
    Two Mighty Dragon J-20 stealth fighters and a tanker plane of the People's Liberation Army Air Force fly over the military parade in Beijing marking the 80th anniversary of the end of the Sino-Japanese War. EPA

Last week Britain, France and Germany launched a 30-day process known as the “snapback mechanism” to reimpose UN sanctions, saying Tehran had not stuck to the terms of the deal.

Iran argues it has the right to abandon the deal’s limits because Washington withdrew. It also contends there is no legal basis for the Europeans to reimpose UN sanctions, claiming the countries failed to uphold the accord after the US exit.

Talks between the US and Iran took place this year but were halted abruptly when Israel launched air strikes on Iranian nuclear sites and military targets in a 12-day war. Washington later launched aerial bombardments of its own on the nuclear facilities.

Iran has refused to grant IAEA inspectors access to its nuclear sites since the attacks, which were launched a day after the watchdog passed a resolution accusing Tehran of being in non-compliance with its obligations under the Nuclear Non-Proliferation Treaty. Iranian and IAEA officials have been holding talks about resuming inspections, but without results.

IAEA director general Rafael Grossi confirmed on Wednesday that the agency had no idea what had happened to Iran's stockpile of highly enriched uranium after the attacks.

“I believe there is a general understanding that by and large, the material is still there. But, of course, it needs to be verified. Some could have been lost,” Mr Grossi told Reuters.

The IAEA reported in May that Iran had stockpiled more than 400kg of uranium enriched to 60 per cent purity – a short technical step from the 90 per cent needed for nuclear weapons.

Iran's security chief Ali Larijani on Tuesday said Iran was still open to nuclear talks with the US but ruled out suggestions by Washington that Tehran would have to accept restrictions on its development of missiles.

A military band and choir perform at the Beijing parade to mark the 80th anniversary of China's victory over Japan. Reuters
A military band and choir perform at the Beijing parade to mark the 80th anniversary of China's victory over Japan. Reuters

“The path for negotiations with the US is not closed, yet these are the Americans who only pay lip-service to talks and do not come to the table, and they wrongly blame Iran for it,” said Mr Larijani, secretary of Iran's Supreme National Security Council.

“By raising unrealisable issues such as missile restrictions, they set a path which negates any talks.”

Mr Pezeshkian was in Beijing alongside Russia’s President Vladimir Putin and North Korea’s Kim Jong-un, as well as a host of other leaders from countries that are being encouraged to co-ordinate in challenging the US-led global order.

Others attending the lavish military parade included leaders from Vietnam, Malaysia, Pakistan, Belarus, Indonesia, Serbia and Slovakia.

Fighter jets fly in formation over the celebrations in the Chinese capital. EPA
Fighter jets fly in formation over the celebrations in the Chinese capital. EPA

Formations of goose-stepping soldiers marched in unison through Beijing's vast Tiananmen Square as tanks and missile launchers rumbled past. China also showcased its latest anti-ship missiles, combat drones and nuclear-capable ballistic missiles.

Helicopters trailing large banners and fighter jets flew in formation during the 70-minute event, which was rich in Chinese symbolism and culminated in the release of 80,000 peace doves and colourful balloons.

Mr Trump sent a pointed message on his Truth Social platform, accusing the leaders of China, Russia and North Korea of working against the US.

“Please give my warmest regards to Vladimir Putin and Kim Jong-un, as you conspire against the United States of America,” he said, without elaborating.

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Price, base / as tested Dh174,500 

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BEST FILM

  • 1917 - Pippa Harris, Callum McDougall, Sam Mendes, Jayne-Ann Tenggren
  • THE IRISHMAN - Robert De Niro, Jane Rosenthal, Martin Scorsese, Emma Tillinger Koskoff
  • JOKER - Bradley Cooper, Todd Phillips, Emma Tillinger Koskoff
  • ONCE UPON A TIME… IN HOLLYWOOD - David Heyman, Shannon McIntosh, Quentin Tarantino
  • PARASITE - Bong Joon-ho, Kwak Sin-ae

DIRECTOR

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  • THE IRISHMAN - Martin Scorsese
  • JOKER - Todd Phillips
  • ONCE UPON A TIME… IN HOLLYWOOD - Quentin Tarantino
  • PARASITE - Bong Joon-ho

OUTSTANDING BRITISH FILM

  • 1917 - Sam Mendes, Pippa Harris, Callum McDougall, Jayne-Ann Tenggren, Krysty Wilson-Cairns
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  • FOR SAMA - Waad al-Kateab, Edward Watts
  • ROCKETMAN - Dexter Fletcher, Adam Bohling, David Furnish, David Reid, Matthew Vaughn, Lee Hall
  • SORRY WE MISSED YOU  - Ken Loach, Rebecca O’Brien, Paul Laverty
  • THE TWO POPES - Fernando Meirelles, Jonathan Eirich, Dan Lin, Tracey Seaward, Anthony McCarten

FILM NOT IN THE ENGLISH LANGUAGE

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LEADING ACTRESS

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LEADING ACTOR

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  • ADAM DRIVER - Marriage Story
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  • JOAQUIN PHOENIX - Joker
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SUPPORTING ACTOR

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  • ANTHONY HOPKINS - The Two Popes
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  • JOE PESCI - The Irishman
  • BRAD PITT - Once Upon a Time… in Hollywood

SUPPORTING ACTRESS

  • LAURA DERN - Marriage Story
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ADAPTED SCREENPLAY

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  • JOKER - Todd Phillips, Scott Silver
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ORIGINAL SCREENPLAY

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OUTSTANDING DEBUT BY A BRITISH WRITER, DIRECTOR OR PRODUCER

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  • RETABLO - Álvaro Delgado-Aparicio (Writer/Director)

ANIMATED FILM

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  • JOKER - Lawrence Sher
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  • 1917 - Dennis Gassner, Lee Sandales
  • THE IRISHMAN - Bob Shaw, Regina Graves
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  • STAR WARS: THE RISE OF SKYWALKER - David Acord, Andy Nelson, Christopher Scarabosio, Stuart Wilson, Matthew Wood

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  • JOJO RABBIT - Michael Giacchino
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  • STAR WARS: THE RISE OF SKYWALKER - John Williams

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  • 1917 - Greg Butler, Guillaume Rocheron, Dominic Tuohy
  • AVENGERS: ENDGAME - Dan Deleeuw, Dan Sudick
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  • JUDY - Jeremy Woodhead
  • ROCKETMAN - Lizzie Yianni Georgiou

BRITISH SHORT FILM

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  • GOLDFISH - Hector Dockrill, Harri Kamalanathan, Benedict Turnbull, Laura Dockrill
  • KAMALI - Sasha Rainbow, Rosalind Croad
  • LEARNING TO SKATEBOARD IN A WARZONE (IF YOU’RE A GIRL) - Carol Dysinger, Elena Andreicheva
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BRITISH SHORT ANIMATION

  • GRANDAD WAS A ROMANTIC - Maryam Mohajer
  • IN HER BOOTS - Kathrin Steinbacher
  • THE MAGIC BOAT  - Naaman Azh
F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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

Sustainable Development Goals

1. End poverty in all its forms everywhere

2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

3. Ensure healthy lives and promote well-being for all at all ages

4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

5. Achieve gender equality and empower all women and girls

6. Ensure availability and sustainable management of water and sanitation for all

7. Ensure access to affordable, reliable, sustainable and modern energy for all

8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation

10. Reduce inequality  within and among countries

11. Make cities and human settlements inclusive, safe, resilient and sustainable

12. Ensure sustainable consumption and production patterns

13. Take urgent action to combat climate change and its effects

14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development

15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

17. Strengthen the means of implementation and revitalise the global partnership for sustainable development

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: September 03, 2025, 4:44 PM