What is the nuke sniffer? America's strange plane that could detect Iranian nuclear tests visits the Gulf

Since the mid-1940s, the US Air Force has operated a nuclear explosions detection unit. A "bomb sniffing" plane called the Constant Phoenix plays a key role in this effort.

The unusual aircraft made its way to the Arabian Gulf and landed in Kuwait, according to online flight tracking services and reported by open-source analysis project Aleph.

The nuclear bomb-detecting plane arrived in the region as Iran intensifies its nuclear production project and faces off with the US over a potential new agreement on nuclear research and an end to sanctions.

Although the reason for the Phoenix's arrival is unknown, the history of the plane and its purpose could point to its current mission.

It was most recently used in 2016 to investigate claims by North Korea that a nuclear weapons test had been conducted.

This aircraft is designed to fly through clouds of radioactive debris to collect air samples and catch dust. It then measures the air for radioactive isotope particles – evidence of a nuclear explosion.

The plane's crew have their radiation exposure levels monitored and are kept safe using special air filtration systems.

Although the Comprehensive Nuclear-Test-Ban Treaty Organisation operates 80 monitoring stations around the globe that check the air for "fission fragments", sniffer planes can assess the atmosphere more quickly.

When a nuclear test occurs underground, fission fragments are trapped, except for some gas particles.

Those particles eventually make their way into the atmosphere where they can be detected with the right equipment.

How much information a sniffer plane can collect depends on how much material was released from the test site and how quickly the sniffer plane can arrive at the location.

As of now there have been no reports of nuclear explosions in the region and no tremors detected that could indicate a massive blast.

But with tensions increasing and time running out on possible talks about the US returning to the 2015 nuclear deal signed by Iran and global powers, the Biden administration may be preparing to use the Constant Phoenix to carry out checks on Iran.

The years Ramadan fell in May

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Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors

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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.

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