An Israeli F-16 fighter jet on the tarmac at an undisclosed location in Israel. AFP
An Israeli F-16 fighter jet on the tarmac at an undisclosed location in Israel. AFP
An Israeli F-16 fighter jet on the tarmac at an undisclosed location in Israel. AFP
An Israeli F-16 fighter jet on the tarmac at an undisclosed location in Israel. AFP

US intelligence leak sheds light on Israel’s plans to strike Iran


Robert Tollast
  • English
  • Arabic

More US intelligence leaks were revealed on Wednesday regarding Israel’s highly anticipated next military strike on Iran, which could involve a large-scale air attack on nuclear facilities.

It follows several leaks in recent months about such an attack, after Israel’s largest strike on Iran in October, itself a response to two huge missile and drone attacks on Israel.

The latest leaks, The Wall Street Journal reported, suggest Israel would like indirect US support for the strikes.

The intelligence directorate of the Joint Chiefs of Staff and the Defence Intelligence Agency told unnamed sources that Israel hopes President Donald Trump will be amenable to providing intelligence, surveillance and reconnaissance support for a major attack. Israel is said to also require the use of US aerial refuelling tankers.

Previous assessments have found Israel, while capable of launching limited strikes with large numbers of aircraft such as the strike in October involving up to 100 jets, needs more logistical support for sustained air raids.

A sustained attack, perhaps involving waves of jets, would be needed to seriously damage Iran’s vast nuclear programme and would benefit from the US’s formidable satellite reconnaissance capabilities.

Israel’s aerial refuelling capacity features decades-old Boeing 707s, heavily upgraded and modified civilian tankers essential for long-range refuelling and also used as airborne mission control centres, but they are becoming increasingly due for decommission because of their age. Israel is waiting on deliveries of new US KC-46 Pegasus aerial refuelling tankers, usually priority targets for long-range enemy missiles.

But the Pegasus is equipped with early-warning systems and a laser missile jamming device which, according to the US Air Force, should enable it to edge closer to enemy air space.

For years, analysts have speculated that a lack of enough modern tankers was a major limiting factor in Israel’s plans to attack Iran and most, if not all, missiles used in October may have been fired from outside Iran’s borders.

F-15I combat jets fly in formation for refuelling from a Boeing 707 tanker plane during an air show outside Beersheva, southern Israel. EPA
F-15I combat jets fly in formation for refuelling from a Boeing 707 tanker plane during an air show outside Beersheva, southern Israel. EPA

Iran has concealed much of its advanced nuclear programme deep underground in mountain complexes, spread out over a large area. Israel may have hit elements of such infrastructure in October, bombing missile fuel production at Parchin, which has previously been identified by the UN nuclear watchdog, the International Atomic Energy Agency (IAEA), as housing testing equipment for detonating a nuclear bomb, devices called initiators.

But analysts say Iranian mountain complexes like Fordow are impervious to all but repeated strikes by the world’s biggest bombs, such as the 13,000kg GBU-57A/B Massive Ordnance Penetrator, which is carried only by US heavy bombers like the B-2 Spirit and is not in Israel’s possession.

This apparently has not stopped Israel’s war plans – including a demonstrated capability to “dig” into deep bunkers during September’s assassination of Hezbollah leader Hassan Nasrallah in Beirut.

Iran has also been taking steps to rebuild air defences, damaged in October’s strikes, including radar systems for the Russian-built S-300PMU2, incorporating some surviving radars into its domestically made systems.

Beefed-up air defences

While Iran acknowledged limited damage to its air defences in October, experts believe most of its S-300 systems, which can threaten non-stealthy Israeli jets such as the commonly used Israeli F-15I and F-16I, were wrecked. Also damaged or destroyed in unknown numbers were colossal long-range radars like the Ghadir, said to be able to detect stealthy jets such as Israel’s F-35I using powerful low-frequency transmissions.

Unlike the S-300s, which are mobile, these cannot be moved (then potentially hidden) and were probably easy targets for Israel’s aero-ballistic missiles, which travel at very high speed from high altitude and are advertised as having digital scene-matching guidance, meaning they do not rely on a communication link like satellite GPS, which can be jammed by a matching but more powerful signal.

Instead they use computer vision to find targets, flying at steep angles far outside Iran’s airspace and far from the potential “engagement range” of Iranian air defences.

In January, Iran announced it had set up Nazir radar, which broadcast at high frequency, bouncing radio waves off the ionosphere and have a claimed detection range of 800km, beyond the “radar horizon” limit of conventional radar.

Over-the-horizon radar often have claimed ranges in the thousands of kilometres, but are big, immobile targets designed to provide an early warning to other radar sites that can “track, identify and lock” on to Israeli jets to guide missiles against them.

This would be the work of air defence systems such as the Khordad 15, which according to a Russian media report in December has been deployed around Iran's Natanz nuclear complex. Iran’s Channel 2 also said in January that the system had been deployed at another major nuclear site, Fordow.

The Fordow uranium conversion plant in Qom, northern Iran. AFP
The Fordow uranium conversion plant in Qom, northern Iran. AFP

The Khordad 15, an indigenous system, has been compared to the US Patriot air defence system in terms of its range and intended targets. It has missiles for firing at fighter jets and a dedicated missile, the 9-Dey, for shooting at smaller, low-flying targets such as drones, cruise missiles and large, slow-flying bombs.

Alongside it, Iran has the Bavar 373, the centrepiece of the regime’s indigenous air defence production. Iran recently showcased an upgraded version of the system it says is comparable to Russia’s S-400, which can threaten non-stealth fighter jets out to several hundred kilometres.

Advanced radar?

Notably, Iran says the Bavar 373 comes with an AESA radar, now a standard capability for modern military equipment. Active Electronically Scanned Array radar uses cutting-edge microchips to rapidly “shape” and steer radar beams, making the beams narrower and mobile – moving electronically rather than mechanically. That makes them good at rapid detection of threats but simultaneously harder to detect due to the “beam agility” of the system, which can operate at different frequencies at the same time, complicating jamming efforts against a single frequency.

Simultaneously, their transmitters use Gallium Nitride, a material which can tolerate high voltages and heat to ensure stable, powerful radar transmission, which enables the radar to perform several simultaneous tasks such as scanning a wide area of sky, while focusing on a target.

Such radars could pose a serious threat to Israeli aircraft, a capability bolstered by the Alim passive radar. The Alim, according to Iran expert Farzin Nadhimi, can co-ordinate with the Bavar but instead of sending out radar waves, it "listens" passively for radar emissions of enemy jets.

This could provide a key capability because Israel has anti-radiation missiles, which seek out enemy radar emissions, meaning the act of switching on a radar could be deadly to air defenders.

It is not clear how Iran has developed this technology – and it is unlikely to prove as capable as AESA radars developed by the US and Israel after billions of dollars of investment – but the Bavar 373 has been compared to China’s KSA-1 system and Beijing has invested heavily in Gallium Nitride radar technology.

Iran would also have needed to invest in “fire control” and battle management computers that process the large amount of data that can be collected by AESA radars on friendly and hostile targets.

Whether or not the system is effective, Israel appears to be taking it seriously and has heavily invested in upgrading its F-16I fleet, which unlike the stealthy F-35I, is vulnerable at short range to air defences. Israel said last month that Elbit Systems had been awarded a contract to upgrade the jets with early warning systems, which alert the jets to incoming missiles, allowing the pilot to deploy suitable countermeasures.

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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
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Based: Business Bay, with offices in Saudi Arabia, Egypt and India

Sector: Technology, digital marketing and e-commerce

Size: 70 employees 

Revenue: On track to make Dh100 million in revenue this year since its 2015 launch

Funding: Self-funded to date

 

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 

 

 

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Founded: 2013

Based: Egypt, Cairo

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Name: Lamsa

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More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
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Updated: February 14, 2025, 10:57 AM