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Hamas's attack on Israel was the product of a meticulously planned operation that was set in motion at least a year ago and made possible largely due to financial support, weapons knowledge and training from Iran, experts and former intelligence officials have said.
While publicly praising Hamas's Al Aqsa Flood operation that has led to the deaths of more than 2,000 people in Israel and Gaza, Tehran has denied any involvement. So far, the US has said there is no “smoking gun” linking Tehran directly to the attack, though it has said Iran is “complicit”.
Tehran's lengthy and somewhat complex ties to Hamas are well documented.
The militant group temporarily distanced itself from Iran for several years due to Tehran's backing of Syria's President Bashar Al Assad during the Syrian civil war in 2011.
Tension between Hamas and Tehran escalated in 2015, when Hamas signalled its backing for the Saudi Arabia-led military campaign in Yemen against the Houthis, a militant rebel group supported by Iran.
Eventually, Hamas realigned itself with Tehran and has openly engaged in dialogue with Iran regarding its military objectives.
According to the Washington-based research institute the Foundation for Defence of Democracies, Iran has built a network of at least 19 armed groups on Israel’s borders, including in Gaza, the West Bank, Lebanon and Syria.
The largest of these organisations are Hamas and Islamic Jihad, which are based in Gaza, and Hezbollah in Lebanon.
Military co-operation between Hamas and Iran grew over the past decade under the control of two prominent figures: Yahya Sinwar, the head of the organisation in Gaza, and Saleh Aruri, the head of Hamas in the West Bank.
“They both promote extreme radical and militant policy and therefore promote relations with Iran,” Michael Milshtein, the former head of the Department for Palestinian Affairs in the Israeli military’s intelligence directorate, told The National.
Mr Sinwar, who once led Hamas's military wing and spent 22 years in an Israeli prison for the killing of two Israeli soldiers, currently oversees the group’s affairs in Gaza.
However, Mohammed Deif, the supreme military commander of the military wing of Hamas and Israel’s most wanted man, is said to be the architect behind the unprecedented assault on Israel.
A survivor of seven Israeli assassination attempts, most recently in 2021, Mr Deif never appears in public.
He is a military man who “opposes political solutions with Israel and disdains the political game of compromise and co-operation”, Omri Brinner, Middle East expert at the International Team for the Study of Security, told The National.
Seized power in 2006
Established in 1987 during the First Intifada by Sheikh Ahmed Yassin, a Palestinian cleric, Hamas became a prominent political force, with Fatah as its primary adversary.
The group's relationship with Iran developed in 1992, when Israel carried out a mass expulsion of 400 Hamas and Palestinian Islamic Jihad leaders to southern Lebanon.
“They made initial contacts with Hezbollah at that time and were in Lebanon for about a year,” Michael Eisenstadt, director of the Washington Institute’s Military and Security Studies Programme, told The National.
The relationship, which was more an “alliance of convenience”, ramped up after the Oslo Accords in 1993, he noted. Both Hamas and Islamic Jihad sought to undermine and scuttle peace negotiations between the Palestinians and Israel.
Hamas wanted an independent Palestinian state along the pre-Arab-Israeli War of 1967 “Green Line” and Iran was willing to help them militarily to undermine the peace process – and they were willing to take help from wherever it came, said Mr Eisenstadt.
The militant Palestinian group “that relies on repression and savagery, both internal and external, in order to survive” carried out a suicide bombing for the first time in April 1993, five months before Palestine Liberation Organisation leader Yasser Arafat and Israeli Prime Minister Yitzhak Rabin signed the Oslo Accords.
For nearly two decades, Iranian rockets and weaponry were transported from to Sudan, and then smuggled through tunnels underneath the Egyptian border into Gaza.
But in 2014, the Egyptian military closed numerous tunnels linking Sinai to Gaza, prompting Iran to assist Hamas in developing “indigenous” capabilities so they would be able to continue weapons production.
Iran's role under scrutiny
While there is “no doubt” that Hamas’s military capabilities came about as a result of Iranian assistance, said Mr Eisenstadt, it is not clear if Iran had a role in the planning of Saturday's assault – although they “may have” encouraged Palestinian militants to conduct these kinds of operations.
Mr Brinner believes the timing of the attacks points towards Iranian involvement.
“The gathering of intelligence, the application of tactical manoeuvres and the extremely well-planned attack on the music festival require many months of planning and training, which supports the assertion that stronger and more experienced forces than Hamas, such as Hezbollah and the IRGC [Islamic Revolutionary Guard Corps], were involved in the process,” he said.
More pressure came on Iran after the US withdrew from the nuclear deal, giving Tehran an incentive to invest in upgrading Hamas’s capabilities, Vali Nasr, who served as senior advisor to US Special Representative for Afghanistan and Pakistan, ambassador Richard Holbrooke, told The National.
If the Israelis had not “blundered” in their treatment of Palestinians, “Iran would not have had the opportunity with Hamas”, he added.
“Undeniably the so-called international community has failed the Palestinians, it has accelerated this descent into hell because when you let the situation rot for so long, it could have been easy to anticipate this new outburst of violence,” said Karim Bitar, associate research fellow at the Institute for International and Strategic Affairs in Paris.
Israel's understanding of Hamas has been fundamentally flawed due to its reliance on western assumptions and perspectives, argued Mr Milshtein.
“We used to believe that every radical ideological organisation like Hamas which takes control over a state or any other political entity becomes moderate and that if you improve its economic and civil situation, its basic militant ambitions will be restrained,” he said.
Hamas proved on October 7, said Mr Milshtein, how wrong our perception of the Palestinian militant group was and how lethal Hamas is.
Israel-Gaza war latest – in pictures
Tips to avoid getting scammed
1) Beware of cheques presented late on Thursday
2) Visit an RTA centre to change registration only after receiving payment
3) Be aware of people asking to test drive the car alone
4) Try not to close the sale at night
5) Don't be rushed into a sale
6) Call 901 if you see any suspicious behaviour
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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if you go
The flights Fly Dubai, Air Arabia, Emirates, Etihad, and Royal Jordanian all offer direct, three-and-a-half-hour flights from the UAE to the Jordanian capital Amman. Alternatively, from June Fly Dubai will offer a new direct service from Dubai to Aqaba in the south of the country. See the airlines’ respective sites for varying prices or search on reliable price-comparison site Skyscanner.
The trip
Jamie Lafferty was a guest of the Jordan Tourist Board. For more information on adventure tourism in Jordan see Visit Jordan. A number of new and established tour companies offer the chance to go caving, rock-climbing, canyoning, and mountaineering in Jordan. Prices vary depending on how many activities you want to do and how many days you plan to stay in the country. Among the leaders are Terhaal, who offer a two-day canyoning trip from Dh845 per person. If you really want to push your limits, contact the Stronger Team. For a more trek-focused trip, KE Adventure offers an eight-day trip from Dh5,300 per person.
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Warlight,
Michael Ondaatje, Knopf
Tuesday's fixtures
Kyrgyzstan v Qatar, 5.45pm
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The specs: 2018 Alfa Romeo Stelvio
Price, base: Dh198,300
Engine: 2.0L in-line four-cylinder
Transmission: Eight-speed automatic
Power: 280hp @ 5,250rpm
Torque: 400Nm @ 2,250rpm
Fuel economy, combined: 7L / 100km
The specs: 2017 Lotus Evora Sport 410
Price, base / as tested Dh395,000 / Dh420,000
Engine 3.5L V6
Transmission Six-speed manual
Power 410hp @ 7,000rpm
Torque 420Nm @ 3,500rpm
Fuel economy, combined 9.7L / 100km
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The specs
Engine: 2.9-litre, V6 twin-turbo
Transmission: seven-speed PDK dual clutch automatic
Power: 375bhp
Torque: 520Nm
Price: Dh332,800
On sale: now
UAE currency: the story behind the money in your pockets
Mohammed bin Zayed Majlis
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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
Chef Nobu's advice for eating sushi
“One mistake people always make is adding extra wasabi. There is no need for this, because it should already be there between the rice and the fish.
“When eating nigiri, you must dip the fish – not the rice – in soy sauce, otherwise the rice will collapse. Also, don’t use too much soy sauce or it will make you thirsty. For sushi rolls, dip a little of the rice-covered roll lightly in soy sauce and eat in one bite.
“Chopsticks are acceptable, but really, I recommend using your fingers for sushi. Do use chopsticks for sashimi, though.
“The ginger should be eaten separately as a palette cleanser and used to clear the mouth when switching between different pieces of fish.”
Race results:
1. Thani Al Qemzi (UAE) Team Abu Dhabi: 46.44 min
2. Peter Morin (FRA) CTIC F1 Shenzhen China Team: 0.91sec
3. Sami Selio (FIN) Mad-Croc Baba Racing Team: 31.43sec
MATCH INFO
Argentina 47 (Tries: Sanchez, Tuculet (2), Mallia (2), De La Fuente, Bertranou; Cons: Sanchez 5, Urdapilleta)
United States 17 (Tries: Scully (2), Lasike; Cons: MacGinty)
Napoleon
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SPECS
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