Given the issues of nuclear proliferation, ballistic missiles, militia activity and the actions of its leaders, Iran was set to be a pressing matter for whoever became the next US president. However, when Joe Biden and his administration come into office on January 20, they will come with personal experiences and legacies that make it even more urgent to shape an Iran policy and action it promptly.
While still a candidate, President-elect Biden announced that he would rejoin the 2015 Iran nuclear deal, adopted under former president Barack Obama and since scuppered by President Donald Trump. Mr Biden reiterated that intention in an interview with the New York Times last month, adding that he would also work towards a more comprehensive plan that tackles Iran's expansionist policies and ballistic missile programme – the latter contravening UN Resolution 2231. Despite Mr Biden's good intentions, it is unclear what incentive Iran's government would have to negotiate if sanctions are lifted and the nuclear deal is restored.
Whether it can be restored is another matter, as Tehran has stepped up uranium enrichment and refuses inspections by the International Atomic Energy Agency. Furthermore, the nuclear deal’s sunset clause means restrictions on Iran’s nuclear enrichment would be lifted after 2025 – four years from now.
Iran will be keen to set itself into a strong negotiating position. Now that Mr Biden has declared a return to the nuclear deal as a policy aim, Iranian leaders can drag their feet and seek advantages before granting him an early “policy win”. Given past experiences, it wouldn’t be surprising if Iran chose to test the incoming Biden administration. Be it seizing another tanker in regional waters or having one of their proxies target the US embassy in Baghdad, the generals in Tehran will want to see how the new administration will react to their tactics.
Iranian projection of power is often targeted at the US, but played out in the Arab world. Be it in Syria, Iraq, Lebanon or Yemen, the Iranian regime negotiates is position with respect to the US and its allies in the region through proxies on the ground. While members of the Biden administration, including the President-elect himself, have a problematic legacy in Iraq and Syria, they will look for opportunities to distinguish their new administration from those of both Mr Obama and Mr Trump.
In reality though, their options will be dependent on the approach adopted: to appease or stand up to Iran. The nominee for the position of Secretary of Defence, Lloyd Austin, witnessed first-hand Iran’s role in the region while he was head of US Central Command (Centom) from 2013-2016. In a hearing at the House of Representatives Committee of Armed Services in March 2015, and before the signing of the nuclear deal, Gen Austin said that Iran “continues to act as a belligerent force in the region, primarily through its Quds forces and through support to proxy actors, such as Lebanese Hezbollah. And while we are hopeful that an acceptable agreement will be reached with Iran with respect to its nuclear programme, either way, whether we reach an agreement or we don't reach an agreement, Iran will continue to present a challenge for us going forward”.
The Biden administration will have the advantage of knowing Iran's style of negotiation
While an agreement tackling Iran’s nuclear programme is vital, it will not be enough. In Gen Austin’s words at the same hearing: "The leaders in the region certainly believe that Iran's quest for a nuclear weapon is a threat to the region. But they are also equally concerned about Iran's ability to mine the Straits, Iran's cyber capabilities, Iran's ICBM (intercontinental ballistic missile) capability or ballistic missile capability, as well as the activity of their Quds forces, which is unhelpful. And so whether we get a deal or don't get a deal, I think they will still share those concerns.”
Six years later, all of these elements remain true. Whether Gen Austin and the wider US administration will heed those warnings will be of great interest to Arab leaders, and to the Iranian regime.
The Biden administration has several senior officials who have worked on the Iran file in a number of remits. The two men who first started negotiating in secret with Iran in 2013, William Burns and Jake Sullivan, are now set to become, respectively, Director of the CIA and National Security Advisor.
They will have the advantage of knowing Iranian officials and their style of negotiations, but they could potentially have the disadvantage of trying to save the legacy of their earlier success in negotiating a new nuclear deal. Iranian officials may be hedging that the new administration will rush to reinstate the deal without much scrutiny; however, both Mr Burns and Mr Sullivan would be aware of the potential damage that would cause to the US and its negotiating position.
Iran will have its own internal dynamics to contend with in the coming months, with presidential elections slated for June. The usual positioning of “doves” and “hawks” among the candidates will be expected, as the election campaign picks up pace.
Iran’s Islamic Revolutionary Guard Corps is angling to take over the presidency, with a number of members from the IRGC having declared their candidacy. Hossein Dehghan, a military adviser to the Iranian Supreme Leader Ayatollah Khamenei, is eying the presidency and has garnered much support from senior clerics.
While the jostling over candidates is far from over, some of the rhetoric from Tehran in the coming weeks will aim to push the Biden administration into early negotiations to “help” the so-called “reformers” at the expense of the more hardline candidates.
That argument should not be a distraction from long-term goals. The end result remains that the Supreme Leader calls the shots and the IRGC implements his policies. As the Biden administration sets its Iran policy and actions it, that reality should be at the top of its considerations.
Mina Al-Oraibi is editor-in-chief at The National
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
It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Results
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THE DRAFT
The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.
Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan
Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe
Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi
Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath
Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh
Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh
Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar
Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel
The Case For Trump
By Victor Davis Hanson
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
THE DETAILS
Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
The Freedom Artist
By Ben Okri (Head of Zeus)
Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
WIDE%20VIEW
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UAE%20SQUAD
%3Cp%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Aryan%20Lakra%2C%20Ashwanth%20Valthapa%2C%20Asif%20Khan%2C%20Aryansh%20Sharma%2C%20CP%20Rizwaan%2C%20Hazrat%20Billal%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Rohan%20Mustafa%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%20and%20Zawar%20Farid.%3C%2Fp%3E%0A
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5