President Hassan Rouhani meets Director General of the International Atomic Energy Agency Rafael Mariano in Tehran, Iran. AFP
President Hassan Rouhani meets Director General of the International Atomic Energy Agency Rafael Mariano in Tehran, Iran. AFP
President Hassan Rouhani meets Director General of the International Atomic Energy Agency Rafael Mariano in Tehran, Iran. AFP
President Hassan Rouhani meets Director General of the International Atomic Energy Agency Rafael Mariano in Tehran, Iran. AFP

Iran nuclear deal parties meet amid US pressure


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The signatories to the faltering Iran nuclear deal meet in Vienna on Tuesday as the US is urging international sanctions on the Islamic republic to be reimposed and an arms embargo to be extended.

Britain, France, Germany, China and Russia are struggling to save the 2015 landmark accord with Iran, which has been progressively stepping up its nuclear activities since last year.

Tehran insists it is entitled to do so under the deal – which swapped sanctions relief for Iran's agreement to scale back its nuclear programme – following the US withdrawal from the accord in 2018 and the reimposition of sanctions.

In a boost to Tuesday's talks, the Iranian atomic energy last week agreed to allow inspectors of the UN nuclear watchdog to visit two sites that allegedly hosted undeclared activity in the early 2000s.

The International Atomic Energy Agency head Rafael Grossi had travelled to Iran on his first trip since taking up the top post last year and after months of calling for access.

Results from any site visits are, however, expected to take three months, according to a diplomat familiar with the matter, so "it risks being a problem then with the Iranians" if anything undeclared and nuclear-related is found.

Mikhail Ulyanov, Russia's Ambassador to International Organisations in Vienna, said on Twitter on Monday that "nuclear deal participants have a lot of topics to discuss".

The meeting will be chaired by EU senior official Helga-Maria Schmid with deputy foreign ministers or political directors from Britain, China, France, Germany, Iran and Russia attending.

Mark Fitzpatrick, an associate fellow of the International Institute for Strategic Studies (IISS), said last week's agreement on access kept "Iran generally in line with the rest of the world, against an isolated United States".

The United Nations last week blocked the US bid to reimpose international sanctions on Iran, while Washington also failed to rally enough support to extend an arms embargo set to lapse in October.

But Mr Fitzpatrick pointed out that "Iran's nuclear activities remain of deep concern to those states that are dedicated to non-proliferation".

Iran reportedly recently transferred advanced centrifuges used to enrich uranium from a pilot facility into a new hall at its main Natanz nuclear fuel plant, which was hit by sabotage in July.

An IAEA assessment published in June said Iran's stockpile of enriched uranium was almost eight times the limit fixed in the accord.

The level of enrichment is still far below what would be needed for a nuclear weapon, but EU parties to the deal have urged Iran's full compliance.

The IAEA, which regularly updates its members on Iran's nuclear activities, is expected to issue a new report ahead of a meeting of member states to discuss the dossier later this month.

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WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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RESULTS
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White hydrogen: Naturally occurring hydrogenChromite: Hard, metallic mineral containing iron oxide and chromium oxideUltramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica contentOphiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on landOlivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour

ADCC AFC Women’s Champions League Group A fixtures

October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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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. 

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

england euro squad

Goalkeepers: Dean Henderson (Man Utd), Sam Johnstone (West Brom), Jordan Pickford (Everton)

Defenders: John Stones (Man City), Luke Shaw (Man Utd), Harry Maguire (Man Utd), Trent Alexander-Arnold (Liverpool), Kyle Walker (Man City), Tyrone Mings (Aston Villa), Reece James (Chelsea), Conor Coady (Wolves), Ben Chilwell (Chelsea), Kieran Trippier (Atletico Madrid)

Midfielders: Mason Mount (Chelsea), Declan Rice (West Ham), Jordan Henderson (Liverpool), Jude Bellingham (Borussia Dortmund), Kalvin Phillips (Leeds)

Forwards: Harry Kane (Tottenham), Marcus Rashford (Man Utd), Raheem Sterling (Man City), Dominic Calvert-Lewin (Everton), Phil Foden (Man City), Jack Grealish (Aston Villa), Jadon Sancho (Borussia Dortmund), Bukayo Saka (Arsenal)

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
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The biog

Favourite hobby: taking his rescue dog, Sally, for long walks.

Favourite book: anything by Stephen King, although he said the films rarely match the quality of the books

Favourite film: The Shawshank Redemption stands out as his favourite movie, a classic King novella

Favourite music: “I have a wide and varied music taste, so it would be unfair to pick a single song from blues to rock as a favourite"

The specs

Price, base / as tested Dh135,000

Engine 1.6L turbo

Gearbox Six speed automatic with manual and sports mode

Power 165hp @ 6,000rpm

Torque 240Nm @ 1,400rpm 0-100kph: 9.2 seconds

Top speed 420 kph (governed)

Fuel economy, combined 35.2L / 100km (est)

The specs: 2018 Jeep Compass

Price, base: Dh100,000 (estimate)

Engine: 2.4L four-cylinder

Transmission: Nine-speed automatic

Power: 184bhp at 6,400rpm

Torque: 237Nm at 3,900rpm

Fuel economy, combined: 9.4L / 100km

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5