Changes requested by Iran's Foreign Minister Abbas Araghchi prompted the cancellation on Monday of his participation in a nuclear policy conference in Washington.
Shortly before Mr Araghchi's scheduled online appearance at the event, a representative for the Carnegie Endowment for International Peace told those in attendance that at the last minute, the Iranian team had asked to cut back the question-and-answer portion.
“Unfortunately, the Foreign Minister’s team subsequently requested changes to the previously agreed format, which would have severely curtailed the ability of the moderator and the audience to question the Foreign Minister,” the Carnegie International Policy Conference said in an email elaborating on the decision.
“As a result, Carnegie made the decision not to proceed with the session.”
In a statement to The National, Iran’s mission to the UN accused the Carnegie Endowment of trying to “alter the format of the keynote into a debate”.
In prepared remarks seen by The National, Mr Araghchi was to have said that Iran’s peaceful nuclear programme has been "mischaracterised and misunderstood due to wrong perceptions and politically motivated narratives".
"Such narratives have shaped misguided policies and hindered opportunities for meaningful diplomacy," he was to say in the undelivered speech. "I am cautiously optimistic that this toxic dynamic may be about to change."
He suggests that US President Donald Trump recognise past policy failures in the Middle East, which he said had cost American taxpayers "trillions of dollars ... with zero gains for the United States".
Iran has long been willing to engage with Washington on the basis of "mutual respect and equal standing", he says, including recognition of its rights as a signatory to the Nuclear Non-Proliferation Treaty to produce nuclear fuel for power plants.
Iran agreed to what he calls "the most intrusive inspection regime the world has ever seen" under the 2015 nuclear deal. "We have made abundantly clear that we have nothing to hide" he adds.
Mr Araghchi says that whatever agreement may be concluded should be pillared on guaranteeing Iran’s economic benefits coupled with robust monitoring and verification, ensuring the peaceful nature of Iran’s nuclear programme.
“The scope of negotiations must also be clear; negotiations should remain focused solely on removal of sanctions and the nuclear issue,” he says. “In a region as rough and volatile as ours, Iran will never put its security up for negotiation.”
Mr Araghchi was not on the original list of speakers for 2025 Carnegie International Nuclear Policy Conference, but was added on Saturday.
In place of Mr Aragchi, Carnegie bumped up a panel discussion about nuclear policy, Ukraine and Russia.
Several hours after the Iranian Foreign Minister was to speak at the event, he attempted to explain the entire ordeal on X in a lengthy post.
"I am accustomed to tough questions from journalists and ordinary concerned citizens alike. But turning my keynote address into an open Q&A would either turn the event into a public negotiation, which I am not willing to countenance, or be unsatisfactory for an audience probably looking for details on where the talks might go," he wrote.
"I regret that my intended host was neither cognizant nor considerate of these sensitive dynamics."
Mr Araghchi's appearance at the Washington event would have come as talks between Iran and the US on Tehran's nuclear programme gain momentum following a series of meetings in Rome.
For years, Washington and Tehran have been at odds over Iran's nuclear activities. The US fears Iran is working towards building a nuclear weapon, but Tehran claims its programme is for peaceful purposes.
The second round of negotiations led by Mr Araghchi and US envoy to the Middle East Steve Witkoff ended on a positive note in the Italian capital.
The Oman-brokered talks lasted for four hours and officials declared it a “good meeting” that yielded progress.
On Sunday, Omani Foreign Minister Badr Al Busaidi thanked Mr Araghchi and Mr Witkoff “for their highly constructive approach” to the discussions.
“These talks are gaining momentum and now even the unlikely is possible,” Mr Al Busaidi said on X.
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
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