The State Department building in Washington. REUTERS
The State Department building in Washington. REUTERS
The State Department building in Washington. REUTERS
The State Department building in Washington. REUTERS

Biden’s appointment of 'sanctions architect' Richard Nephew met with criticism in Iran


Joyce Karam
  • English
  • Arabic

The appointment of sanctions expert Richard Nephew as US President Joe Biden's deputy special envoy for Iran at the State Department met by derision and criticism from Tehran.

Mr Nephew, a respected scholar and authority on sanctions who joined the Biden administration on on Monday as deputy to special envoy Robert Malley, is described as malicious and is being caricatured in the Iranian press.

Iranian member of parliament Ahmad Naderi called the appointment “proof of the Biden administration's maliciousness”.

Calling Mr Nephew the “architect of the oppressive sanctions”, Mr Naderi tweeted on Tuesday that “Americans' hatred of Iran is not limited to Republicans or Democrats".

Iran's conservative daily newspaper Vatan-e Emrooz depicted Mr Nephew as Keanu Reeves from the film The Devil's Advocate, with Mr Biden replacing Al Pacino, who played the Devil.

But in the US, Mr Nephew is widely respected for his scholarly work on the issues of energy, non-proliferation and sanctions. He has also been praised for his technocratic, across-party-line work and having served in the administrations of George W Bush and Barack Obama.

Until his appointment on Monday, Mr Nephew served as a senior research scholar at the Centre on Global Energy Policy at Columbia University, and has been a non-resident senior fellow in the Arms Control and Non-Proliferation Initiative at the Brookings Institute.

From May 2011 to January 2013 he served as the director for Iran at the National Security Council, where he oversaw the expansion of US sanctions on Iran before the nuclear deal in 2015.

His appointment as deputy to Mr Malley, who was criticised for being too soft on Iran, attempts to strike a balance on the State Department team. US Secretary of State Tony Blinken is pushing for diversity of views and opinions on the Iran issue, US sources told The National. This has delayed some appointments but Mr Nephew was an early pick for the job because of his expertise and close relationship with the Biden transition team.

Randa Slim, director of the Conflict Resolution and Track II Dialogues Programme at the Middle East Institute, said the incoming Iran team is made up of experienced hands who know the regime.

"Mr Biden is bringing experienced team members who know their Iranian counterparts well, know the regime decision-making processes well, and have learnt from past experiences negotiating with Iran," Ms Slim told The National.

“They understand that the conditions facing them today are different from 2015, both in terms of US domestic politics and the current state of the Iranian nuclear programme.”

Besides Mr Malley and Mr Nephew, the Biden administration appointed Iranian scholar Ariane Tabatabai as senior adviser to the Office of the Under Secretary for Arms Control and International Security.

Sources told The National that Jarret Blanc, who was previously the deputy lead co-ordinator and State Department co-ordinator for Iran nuclear implementation at the State Department during the Obama administration, is being also considered for the Iran team.

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ORIGINAL SCORE

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BRITISH SHORT FILM

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BRITISH SHORT ANIMATION

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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

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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

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

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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

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'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”