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Iran’s nuclear programme is back in the spotlight as the world awaits Israel’s response to a missile and drone attack on its soil, the first direct attack by Iran on Israel.
On Tuesday, Rafael Grossi – the head of the International Atomic Energy Agency tasked with inspecting Iran’s nuclear programme and verifying if it is intended for civilian use – said Iran informed him that “all the nuclear complexes that we are inspecting every day would remain closed on security considerations”.
On the risk of an Israeli attack, he said the agency was “always concerned about this possibility.” Inspections resumed soon after they were suspended, but the brief halt has raised new fears of war.
If Israel decides to launch retaliation inside Iran, it could be tempted to combine its long-held objective of slowing Iranian nuclear research – suspected by some experts of inching Iran towards nuclear weapon capability – with striking back for the latest attack.
This concerns supporters of diplomacy, who say if the attacks fail to halt Iran’s nuclear programme, it could have the opposite effect and accelerate it while weakening Iran’s co-operation on the issue.
Mr Grossi has previously said Iran has enough enriched uranium for “several” nuclear bombs, if it chose this path.
But where are Iran's main nuclear sites that the UN has inspected, or obstructed from visiting in past disputes, and what is the current controversy?
Where are Iran's nuclear research sites?
Iran has declared 21 sites to the agency and the organisation has also inspected suspected sites where uranium particles have been found – including particles of uranium enriched over 80 per cent – close to the level generally required for a nuclear weapon.
On Wednesday, Iran denied this was a problem, despite the IAEA long insisting Tehran had not explained the highly enriched uranium traces.
Instead, Mohammad Eslami, the head of the Atomic Energy Organisation, said they were co-operating with the IAEA, having reinstalled cameras installed by inspectors at sensitive sites, that were previously taken offline.
“Engagement with, and supervision by, the IAEA are ongoing and IAEA director general Rafael Grossi is to travel to Iran in the future,” he said.
Iran's nuclear research sites are scattered across the country but the biggest, Natanz and Fordow, are embedded in mountains 225km south of Tehran and 32km north-east of Qom.
Inspections over the years have been intermittent, despite the US, the EU and the UN insisting on access, mirroring contentious talks on returning to a 2015 deal that former US president Donald Trump scrapped.
The Joint Comprehensive Plan of Action under Barack Obama, Mr Trump's predecessor, briefly allowed UN inspectors access to sites, highly regulating uranium enrichment for civilian purposes, in exchange for a significant easing of sanctions.
However, since its collapse and the restoration of tight sanctions on Iran, relations between the agency and Tehran have frayed, with Iran even accusing the organisation of working with Israel to sabotage its nuclear complexes.
In March, the organisation accused Iran of making worrying statements on its “technical capabilities to produce nuclear weapons,” which “only increase the director general’s concerns about the correctness and completeness of Iran’s safeguards declarations”.
The nuclear watchdog is still asking Iran to explain undeclared nuclear material at four sites – Lavisan-Shian, Varamin, Marivan and Turquzabad.
For years, Israel has invested heavily in slowing the programme, launching a cyber attack on enrichment plants in 2010, through the Stuxnet virus, which damaged highly sensitive equipment used in uranium enrichment by breaking computer software. It also stands accused of sabotaging crucial research and uranium enrichment sites.
Scientists too, have been assassinated, most prominently Mohsen Fakhrizadeh, a nuclear physicist and member of the Islamic Revolutionary Guards Corps, widely seen as the leading figure behind Iran’s nuclear weapons research. He was killed near Tehran in 2020.
If Israel decides to strike Iran’s nuclear programme directly, it has a range of options that could range from hitting Iran’s space programme, which some analysts say is cover for producing a nuclear missile, to striking uranium enrichment complexes deep underground.
Iran denies it seeks nuclear weapons, although some Iranian officials including Kamal Kharazi, the head of the Strategic Council for Foreign Relations, said Iran could build a bomb if it desired.
“People may not be looking at Iran’s nuclear ambitions, but the problem exists,” Mr Grossi said in November last year.
Fordow and Natanz – the hard targets
Natanz, Fordow, Arak and Esfahan are the most well-known nuclear sites while another, Parchin, is a large military research complex said to be critical for Iran’s work on missile technology.
All sites have suffered alleged sabotage attacks or unexplained fires or explosions, although there has been no known attack at Arak, despite Iran’s claims to have foiled one.
Fordow, an enrichment plant in the mountains near Qom, and formerly an IRGC base is thought to be the site where nuclear research began in the early 2000s, according to the International Institute for Science and Security.
The existence of the site was not confirmed until 2009, when the US, Britain and France jointly accused Iran of hiding construction from the UN, warning that the site was not intended for “peaceful” nuclear research.
Already a hardened structure in 2009, the site had at least one concrete tunnel leading into a mountain, and work there hastened in the early 2010s, sparking concern from the nuclear watchdog.
Under the JCPOA, enrichment there was briefly halted but resumed in 2019 once the action plan collapsed.
Another well-known site is Natanz, which consists of an overground and underground site. The overground part of the enrichment site was hit by a large explosion in 2021. Since the explosion, Iran has allegedly accelerated construction work underground.
About 225km south of Tehran, Natanz has four tunnel entrances into the Kuh-e Kolang Gaz La, or “Pickaxe Mountain,” according to the James Martin Centre for Nonproliferation Studies.
Both Natanz and Fordow are thought to be heavily defended by anti-aircraft systems, and experts say only the largest bombs designed to penetrate the earth and crush underground bunkers, could damage the complexes.
Israel does not possess such bombs – GBU-57s, or even jets that could carry them, although it does have smaller GBU-72s, which could seriously damage hardened structures closer to the surface and, possibly, bury or destroy tunnel entrances.
Aside from this infrastructure, Iran has dozens of research complexes above ground – with a large site at the Esfahan Nuclear Technology Centre.
Work at many of these sites is not focused specifically on uranium enrichment but looks into missile development, research on missile fuel, conventional explosives used to generate nuclear explosions and test reactors, which could be used for military research.
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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
THE DETAILS
Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Company profile
Name: Back to Games and Boardgame Space
Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)
Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)
Based: Dubai and Abu Dhabi
Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)
Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space
Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019
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Golden Shoe top five (as of March 1):
Harry Kane, Tottenham, Premier League, 24 goals, 48 points
Edinson Cavani, PSG, Ligue 1, 24 goals, 48 points
Ciro Immobile, Lazio, Serie A, 23 goals, 46 points
Mohamed Salah, Liverpool, Premier League, 23 goals, 46 points
Lionel Messi, Barcelona, La Liga, 22 goals, 44 points
The Facility’s Versatility
Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket
THE SPECS
Engine: 6.75-litre twin-turbocharged V12 petrol engine
Power: 420kW
Torque: 780Nm
Transmission: 8-speed automatic
Price: From Dh1,350,000
On sale: Available for preorder now
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra