A secretive Israeli nuclear facility at the centre of the nation’s undeclared atomic weapons programme is undergoing what appears to be its biggest construction project in decades, satellite photos analysed by The Associated Press show.
A dig about the size of a football field and probably several storeys deep is mere metres from the ageing reactor at the Shimon Peres Negev Nuclear Research Centre near the city of Dimona. The facility is already home to decades-old underground laboratories that reprocess the reactor’s spent rods to obtain weapons-grade plutonium for Israel’s nuclear bomb programme.
What the construction is for, however, is unclear. The Israeli government did not respond to detailed questions from AP about the work. Under its policy of nuclear ambiguity, Israel neither confirms nor denies having atomic weapons. It is among just four countries that have never joined the Non-Proliferation Treaty, an international accord meant to stop the spread of nuclear arms.
The construction comes as Israel – under Prime Minister Benjamin Netanyahu – maintains its scathing criticism of Iran's nuclear programme, which is under the watch of United Nations inspectors, unlike its own. That renewed calls among experts for Israel to publicly declare details of its programme.
What “the Israeli government is doing at this secret nuclear weapons plant is something for the Israeli government to come clean about”, said Daryl G Kimball, executive director of the Washington-based Arms Control Association.
With French assistance, Israel began secretly building the nuclear site in the late 1950s in empty desert near Dimona, a city about 90 kilometres south of Jerusalem. It hid the military purpose of the site from America, now Israel's chief ally, for years, even referring to it as a textile factory.
With plutonium from Dimona, Israel is widely believed to have become one of only nine nuclear-armed countries in the world. Given the secrecy surrounding its programme, it is unclear how many weapons it possesses. Analysts estimate Israel has material for at least 80 bombs. Those weapons could be delivered by land-based ballistic missiles, fighter jets or submarines.
For decades, the layout of the Dimona facility has been unchanged. But last week the International Panel on Fissile Materials at Princeton University noted it had seen "significant new construction" at the site via commercially available satellite photos, although few details could be made out.
Satellite images captured on Monday by Planet Labs after a request from AP provide the clearest view yet of the activity. Just south-west of the reactor, workers have dug a hole about 150 metres long and 60m wide. Tailings from the dig can be seen next to the site. A trench about 330m long runs near the dig.
About two kilometres west of the reactor, boxes are stacked in two rectangular holes that appear to have concrete bases. Tailings from the dig can be seen near by. Similar concrete pads are often used to entomb nuclear waste.
Other images from Planet Labs suggest the dig near the reactor began in early 2019 and has progressed slowly since then.
Analysts who spoke to AP offered several suggestions about what could be happening there.
The centre's heavy-water reactor has been operational since the 1960s, far longer than most reactors of the same era. That raises questions over effectiveness and safety. In 2004, Israeli soldiers handed out iodine pills in Dimona in case of a radioactive leak from the facility. Iodine helps to block the body from absorbing radiation.
Those safety concerns could lead authorities to decommission or otherwise retrofit the reactor, analysts said.
“I believe that the Israeli government is concerned to preserve and maintain the nation’s current nuclear capabilities,” said Avner Cohen, a professor of non-proliferation studies at the Middlebury Institute of International Studies at Monterey, who has written extensively on Dimona.
“If indeed the Dimona reactor is getting closer to decommissioned, as I believe it is, one would expect Israel to make sure that certain functions of the reactor, which are still indispensable, will be fully replaced.”
Mr Kimball, of the Arms Control Association, suggested Israel may want to produce more tritium, a relatively faster-decaying radioactive by-product used to boost the explosive yield of some nuclear warheads. It also could want fresh plutonium “to replace or extend the life of warheads already in the Israeli nuclear arsenal”, he said.
Israel built its nuclear weapons because it faced several wars with its Arab neighbours since its founding in 1948.
An atomic weapons programme, even undeclared, provided it with an edge to deter enemies.
As Shimon Peres, who led the nuclear programme and later served as prime minister and president of Israel, said in 1998: "We have built a nuclear option, not in order to have a Hiroshima, but to have an Oslo," referring to the first US nuclear bomb drop in the Second World War and Israel's efforts to reach a peace deal with Palestinians.
But Israel's strategy of opacity drew criticism from opponents. Iranian Foreign Minister Javad Zarif seized on the work at Dimona this week as his country prepared to limit access by the UN's International Atomic Energy Agency amid tensions with the West over its collapsing 2015 nuclear deal.
“Any talk about concern about Iran’s nuclear programme is absolute nonsense,” Mr Zarif told Iranian state television’s English-language arm Press TV. “Let’s be clear on that: It’s hypocrisy.”
The timing of the Dimona construction surprised Valerie Lincy, executive director of the Washington-based Wisconsin Project on Nuclear Arms Control.
“I think the most puzzling thing is ... you have a country that is very aware of the power of satellite imagery and particularly the way proliferation targets are monitored using that imagery,” Ms Lincy said.
“In Israel, you have one known nuclear target for monitoring, which is the Dimona reactor. So you would think that anything that they wanted to keep under the radar would be kept under the radar.”
In the 1960s, Israel used its claims about adversary Egypt’s missile and nuclear efforts to divert attention from its work at Dimona – and may choose to do the same with Iran now.
“If you’re Israel and you are going to have to undertake a major construction project at Dimona that will draw attention, that’s probably the time that you would scream the most about the Iranians,” said Jeffrey Lewis, a professor who teaches non-proliferation issues at Middlebury.
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The Porpoise
By Mark Haddon
(Penguin Random House)
RACE CARD
6.30pm Al Maktoum Challenge Round-1 Group 1 (PA) Dh119,373 (Dirt) 1,600m
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UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
How much of your income do you need to save?
The more you save, the sooner you can retire. Tuan Phan, a board member of SimplyFI.com, says if you save just 5 per cent of your salary, you can expect to work for another 66 years before you are able to retire without too large a drop in income.
In other words, you will not save enough to retire comfortably. If you save 15 per cent, you can forward to another 43 working years. Up that to 40 per cent of your income, and your remaining working life drops to just 22 years. (see table)
Obviously, this is only a rough guide. How much you save will depend on variables, not least your salary and how much you already have in your pension pot. But it shows what you need to do to achieve financial independence.
Confirmed%20bouts%20(more%20to%20be%20added)
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Citizenship-by-investment programmes
United Kingdom
The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).
All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.
The Caribbean
Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport.
Portugal
The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.
“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.
Greece
The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.
Spain
The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.
Cyprus
Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.
Malta
The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.
The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.
Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.
Egypt
A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.
Source: Citizenship Invest and Aqua Properties
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Test
Director: S Sashikanth
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5
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A new relationship with the old country
Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates
The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:
ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.
ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.
ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.
ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.
IN WITNESS WHEREOF the undersigned have signed this Treaty.
DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.
Signed
Geoffrey Arthur Sheikh Zayed
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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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The biog
Age: 59
From: Giza Governorate, Egypt
Family: A daughter, two sons and wife
Favourite tree: Ghaf
Runner up favourite tree: Frankincense
Favourite place on Sir Bani Yas Island: “I love all of Sir Bani Yas. Every spot of Sir Bani Yas, I love it.”
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
Set-jetting on the Emerald Isle
Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en