ISTANBUL // The International Atomic Energy Agency demanded more information from Iran over the purpose of its recently uncovered nuclear site in Qom, and indicated that the Islamic republic may be hiding other facilities, raising new questions about its nuclear ambitions.
"Iran's declaration of the new facility [Qom] reduces the level of confidence in the absence of other nuclear facilities under construction and gives rise to questions about whether there were any other nuclear facilities in Iran which [have] not been declared to the agency," the IAEA report said.
"Iran's explanation about the purpose of the facility and the chronology of its design and construction requires further clarification."
In its first official report since IAEA inspectors visited the Qom site last month, the UN's atomic watchdog said Tehran's delay in disclosure "does not contribute to the building of confidence". The report also said the IAEA had acquired satellite images indicating some sort of construction work had taken place at Qom between 2002 and 2004 and had resumed in 2006.
Iran said the site was planned as a back-up plant and work on turning it into such a facility began in the second half of 2007.
Iran's envoy to the IAEA, Ali Asghar Soltanieh, dismissed the report as "repetitive" and vowed that Iran "will continue to exercise its right to peaceful use of nuclear energy, including enrichment".
The report came as Turkey's foreign minister, Ahmet Davutoglu, yesterday said Ankara was still waiting Iran's response to a proposal that it store Iranian uranium on Turkish territory.
Mr Davutoglu, the Turkish foreign minister, told Turkish journalists travelling with him on a visit to Spain that the Iranians had so far not sent an answer to Ankara's proposal to store Iranian uranium.
"The Iranians trust us and they also say they do, but there is strong opposition within Iran" against the plan, Mr Davutoglu said, according to media reports yesterday.
"They say: 'The problem is not Turkey; the problem is sending uranium out of the country in the first place'."
Iran's acceptance of the Turkish plan would make Ankara a crucial player in resolving the international dispute surrounding Tehran's nuclear programme and boost Ankara's ambition to become a leading regional power and peace broker.
Mr Davutoglu said he had participated in an intense round of telephone diplomacy between Ankara, Tehran, the US government and the IAEA during the past 10 days. "From our point of view, the door is open," the minister said. "That means we will store [the uranium] as a kind of trustee."
Iran says its nuclear programme is for peaceful purposes, but the West is concerned that Tehran may have a secret programme to build a nuclear bomb. Negotiations between Iran and the five permanent members of the UN Security Council, China, Russia, France, the United Kingdom and the United States - as well as Germany - on the issue have so far failed to produce results.
Turkey has not been a party to those negotiations, although Ankara, keen on playing a role in one of the most thorny problems of the region, has tried to mediate and also offered to have the latest round of talks take place in Turkey. The talks were held in Switzerland, but Turkey sent a delegation there, Mr Davutoglu said.
Relations between Turkey and Iran have improved considerably recently, and Recep Tayyip Erdogan, the prime minister, has publicly defended the Iranian nuclear programme.
These developments have led to concerns in the West that Turkey, the only Muslim Nato member and a candidate for membership in the European Union, may be turning away from its western orientation.
But Turkish officials say their country remains opposed to a possible Iranian nuclear bomb. Ankara's main objective is to avoid new economic pressures on Tehran or a military confrontation because Turkey as a neighbour would also suffer, they claim.
"If we say we are against sanctions, we do not say that to favour Iran," Mr Davutoglu said, adding that it was easy to call for sanctions for countries that are not geographically close to Iran. "We would act the same way no matter which one of our neighbours would be confronted with that: Greece, Georgia, even Israel," Mr Davutoglu said.
The plan, proposed by the IAEA, calls for stockpiling about 70 per cent of Iran's low-enriched uranium, which amounts to about 1,200 kilograms, in Turkey or another country.
The uranium would later to be turned into fuel rods by facilities in France or Russia; the fuel rods cannot be further enriched into weapons-grade material. In exchange, Iran would receive higher-enriched fuel rods for use in a medical nuclear reactor in the short term.
That way, Iran could continue with its nuclear programme, while the West could be sure Iran does not have enough uranium that could be enriched to build nuclear weapons. Several Iranian officials have rejected the plan, but there has been no formal answer from Tehran yet.
There is also disagreement on whether Iran would have to ship its uranium abroad before receiving the fuel rods for the Tehran reactor.
Turkey has no nuclear programme of its own, despite its stated ambition to build several nuclear reactors in the coming years, but Mr Davutoglu said that did not mean that Turkish authorities lacked the know-how to make sure the uranium from Iran would be safe.
tseibert@thenational.ae
* With additional reporting by Agence France-Presse
MOUNTAINHEAD REVIEW
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Director: Jesse Armstrong
Rating: 3.5/5
Sun jukebox
Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)
This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.
Elvis Presley, Mystery Train (1955)
The B-side of Presley’s final single for Sun bops with a drummer-less groove.
Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)
Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.
Carl Perkins, Blue Suede Shoes (1956)
Within a month of Sun’s February release Elvis had his version out on RCA.
Roy Orbison, Ooby Dooby (1956)
An essential piece of irreverent juvenilia from Orbison.
Jerry Lee Lewis, Great Balls of Fire (1957)
Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.
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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Tips for taking the metro
- set out well ahead of time
- make sure you have at least Dh15 on you Nol card, as there could be big queues for top-up machines
- enter the right cabin. The train may be too busy to move between carriages once you're on
- don't carry too much luggage and tuck it under a seat to make room for fellow passengers
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
Need to know
Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.
Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.
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Sonchiriya
Director: Abhishek Chaubey
Producer: RSVP Movies, Azure Entertainment
Cast: Sushant Singh Rajput, Manoj Bajpayee, Ashutosh Rana, Bhumi Pednekar, Ranvir Shorey
Rating: 3/5
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059