Live updates: Follow the latest on Israel-Gaza
The latest satellite photos taken by private company Planet Labs appear to support claims that Israeli warplanes attacked an Iranian radar installation on Friday.
Christopher Biggers, an analyst with Hawkeye 360, a satellite imagery provider, found photographs over the weekend taken by Umbra Space, another private firm, showing Iranian air defences at Isfahan, site of a large air base and nuclear research centre.
The grainy satellite-based radar pictures from Umbra showed what appeared as damage to the mobile radar of the S-300, a long-range missile defence system.
Israel's attack came in response to an Iranian drone and missile attack on Israel on April 1, itself a retaliation for an Israeli strike on Iran's embassy complex in Damascus, which killed two generals.
This sparked debate among analysts as to whether the S-300’s 30N6E1 Tombstone mobile radar had been damaged or destroyed. High resolution images from Planet Labs taken on Monday show a large patch of burnt ground around the system.
Analysts were initially uncertain as to whether the site at the Eighth Shekari Air Base was struck by small drones launched within Iran – as Iran claims – Israeli jets, or both.
If jets hit the site, perhaps with long-range missiles from a safe “standoff” distance where they would be hard to detect on radar, the incident could represent the first clash between Israeli stealth F-35I Adirs and the much vaunted S-300 air defence system.
Iran’s purchase of the S-300PMU2 from Russia, completed in around 2016, caused consternation in Israel, as did deployment of the S-300 system to Syria in 2018, which Israeli Prime Minister Benjamin Netanyahu called “irresponsible”.
Iran’s variant of the S-300 is said to be able to track targets 200 kilometres away.
According to the Air Power Australia think tank, the 30N6E1 Tombstone is capable of engaging “targets with an RCS as low as 0.02 square metres at an unspecified range,” according to its manufacturer, meaning that it can intercept targets with a radar cross section of that size – or how targets appear on radar.
Stealth aircraft, including Israel’s F-35I Adir, have a classified radar cross section, but one that is widely described as being smaller than a golf ball. According to defence analyst Ray Alderman, this is 0.005m2 under the right conditions – particularly the angle of the aircraft in relation to the enemy radar. This means the stealth aircraft would be difficult to detect by the 30N6E1.
Such claims are only estimates however, since much about these systems remains classified, and analysts say there is a significant difference between detecting an enemy aircraft and being able to send a missile that can track it until scoring a hit.
US Air Force generals have in recent years said the F-35 would be the main aircraft leading efforts to break into enemy airspaces, despite claims of its vulnerability to detection by low frequency radars at long ranges, and more dangerously, detection by very high frequency radars at closer ranges, which might enable successful missile engagement.
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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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
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The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
UAE players with central contracts
Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.
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Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport