Senior Iranian regime officials walk near drones inducted into Iran's army, in Tehran, last month. Reuters
Senior Iranian regime officials walk near drones inducted into Iran's army, in Tehran, last month. Reuters
Senior Iranian regime officials walk near drones inducted into Iran's army, in Tehran, last month. Reuters
Senior Iranian regime officials walk near drones inducted into Iran's army, in Tehran, last month. Reuters


Cheap drones are killing the UN sanctions regime


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February 12, 2024

Supermarket versions of drones are, undoubtedly, the battlefield development of the current decade.

Not only do drones allow frontline commanders to view enemy hills with the kinds of camera devices we all can buy, but even quadcopter devices on stacking shelves near us can be fairly easily adapted to deliver deadly outcomes. This has shaken up warfighting in a way that only happens every couple of decades.

It is arguable that the last such innovation was the vehicle-borne or roadside bomb. Before that, it was the Soviet assault rifle – better known as the AK-47 – which put a reliable fast-firing device into the hands of hundreds of millions of people.

The thing about drones is not just the dangers they pose in the theatre of war. It is that they have shifted alliances between countries.

A knock-on effect of the proliferation of drones is the normalisation of their sales even if it means bypassing the UN sanctions framework. So fast is the situation changing that it is possible to say that the global regime has been rendered non-functional – something that will have huge implications for international relations.

Once the principal parties to the UN sanctions stop adhering to them, previous issues with non-compliance by certain countries will be magnified. There is a concern that the whole edifice that allows the UN to enforce the will of the Security Council is now in tatters. And it is the rise of the drone that has finally pushed it over the edge.

The drone itself is a lawless intruder into the world of war. That in and of itself is having a significant impact that will be felt for years to come.

UN Secretary General Antonio Guterres speaks at the General Assembly in New York last week. Guterres has called for tighter laws governing weapons. AFP
UN Secretary General Antonio Guterres speaks at the General Assembly in New York last week. Guterres has called for tighter laws governing weapons. AFP
The sales of the Shahed to Russia crossed a significant global Rubicon

In a paper last week, the UK’s Royal United Services Institute (Rusi) examined the landscape around the Lethal Autonomous Weapons Systems, or “Laws”. This landscape includes drones, given that their use is increasingly removed from human direction.

The most basic drones, whether autonomous or not, pose an enormous proliferation risk not only as a result of more countries snapping up the capability but also because they are within the reach of rebels, terrorist groups and criminal networks. This feels like a new thing, but the report cites an incident during the 2016 fighting in Mosul when ISIS mounted 70 armed drones to stop an offensive by the Iraqi forces.

The drones employed can vary enormously.

There are those that are factory-made as well as workshop-produced. They may vary in reliability and effectiveness, but their key attribute – regardless of these variations – is that they can be used for mass attacks to overwhelm unprepared defence systems.

The second tier comprises of military-grade, off-the-shelf weapons that an increasing number of states are producing and selling around the world.

The ranks of notable ground-breaking weapons systems are growing, as the impact of these devices spreads. These, too, boast the qualities of mass-scale deployment, and if procured from a top producer, are likely to boast advanced technology, including autonomous operation.

A final category that Rusi has identified comprises of high-impact, boutique weapons systems that are developed and traded only between a few privileged states.

The report points to the call by UN Secretary General Antonio Guterres last year for a drive to ensure that there are legally binding international laws with restrictions on autonomous weapons, including bans in certain areas, by 2026. There is already a Convention on Certain Conventional Weapons, designed against weapons that cause unnecessary or unjustifiable suffering, that has been ratified by 126 states.

The Ukraine war has highlighted to the world what was already a dangerous turn of events in Yemen. Iranian-made drones, particularly the Shahed-136, is an engine-driven drone that has been transferred by the hundreds from Iran to Russia.

  • An explosion in the sky over Ukraine's capital, Kyiv, during a Russian drone strike on Saturday. Reuters
    An explosion in the sky over Ukraine's capital, Kyiv, during a Russian drone strike on Saturday. Reuters
  • A kindergarten damaged during the drone strikes in Kyiv. EPA
    A kindergarten damaged during the drone strikes in Kyiv. EPA
  • Ukraine said it downed 71 of 75 drones launched by Russia in an overnight attack. EPA
    Ukraine said it downed 71 of 75 drones launched by Russia in an overnight attack. EPA
  • Kyiv authorities described the attack as the most intense on the capital since the start of the invasion. EPA
    Kyiv authorities described the attack as the most intense on the capital since the start of the invasion. EPA
  • A police officer inspects a kindergarten damaged during the strikes in Kyiv. EPA
    A police officer inspects a kindergarten damaged during the strikes in Kyiv. EPA
  • The attack came as Ukrainians marked the 1932-33 Holodomor famine, a national tragedy. EPA
    The attack came as Ukrainians marked the 1932-33 Holodomor famine, a national tragedy. EPA
  • A man shakes out a blanket from a window broken during the explosions. EPA
    A man shakes out a blanket from a window broken during the explosions. EPA
  • An elderly woman sweeps glass broken from windows in her flat after the explosion of a downed Russian drone in a yard between residential buildings in Kyiv. AFP
    An elderly woman sweeps glass broken from windows in her flat after the explosion of a downed Russian drone in a yard between residential buildings in Kyiv. AFP
  • Residents remove debris after the explosion of a downed Russian drone. AFP
    Residents remove debris after the explosion of a downed Russian drone. AFP
  • The victims of the Holodomor, Ukrainian for 'death by starvation', are traditionally commemorated in Ukraine on the last Saturday of November. EPA
    The victims of the Holodomor, Ukrainian for 'death by starvation', are traditionally commemorated in Ukraine on the last Saturday of November. EPA
  • The Holodomor in the former Soviet-era Ukraine in 1932-1933, killed millions of Ukrainians. EPA
    The Holodomor in the former Soviet-era Ukraine in 1932-1933, killed millions of Ukrainians. EPA

The attacks on the Red Sea that forced the US and UK to take action to protect international freedom of navigation have seen Houthi bases targeted by air and missile strikes. This situation would not have come about without international proliferation, as Iran sought first to destabilise its neighbourhood. Now that this capacity exists, it has been turned to target the international economy and destabilise the world order.

The sales of the Shahed to Russia crossed a significant global Rubicon: a permanent member of the UN Security Council was willing to buy weapons systems at scale from a country that was the target of extensive UN sanctions.

Iran has an extensive missile development programme. Until recently, it was the international community’s shared priority to not only ensure that Tehran could not make revenues from the sales of these systems but to also ensure that it was starved of parts to develop its capabilities any faster than it was already on track to complete.

Now, there is news that the arms embargo around North Korea has developed cracks and weapons are being sold for the Ukraine war effort, too. This is, if anything, even more significant than the sale of Iranian drones.

The West will come under even greater pressure to use sanctions and economic tools to try to contain this destructive breakdown.

UN sanctions were once almost universally enforced, but increasingly more countries are refusing to replicate western-led sanctions that are issued on a weekly basis these days. These countries point to the dividing lines created by unilateral measures.

We can see that, as the respect for sanctions is breaking down, the likes of North Korea are beefing up their proliferation activities and posting key personnel around the world for this purpose.

All this means that the interlinkage between revived proliferation and the collapse of the international system could only be getting started.

COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

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The%20specs
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World Cricket League Division 2

In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.

UAE fixtures

Thursday, February 8 v Kenya; Friday, February v Canada; Sunday, February 11 v Nepal; Monday, February 12 v Oman; Wednesday, February 14 v Namibia; Thursday, February 15 final

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

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Ipaf in numbers

Established: 2008

Prize money:  $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.

Winning novels: 13

Shortlisted novels: 66

Longlisted novels: 111

Total number of novels submitted: 1,780

Novels translated internationally: 66

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
Sheer grandeur

The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

PROFILE OF HALAN

Started: November 2017

Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga

Based: Cairo, Egypt

Sector: transport and logistics

Size: 150 employees

Investment: approximately $8 million

Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar

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MATCH INFO

Brescia 1 (Skrinia og, 76)

Inter Milan 2 (Martinez 33, Lukaku 63)

 

'Top Gun: Maverick'

Rating: 4/5

 

Directed by: Joseph Kosinski

 

Starring: Tom Cruise, Val Kilmer, Jennifer Connelly, Jon Hamm, Miles Teller, Glen Powell, Ed Harris

 
How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

THE LIGHT

Director: Tom Tykwer

Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger

Rating: 3/5

Your rights as an employee

The government has taken an increasingly tough line against companies that fail to pay employees on time. Three years ago, the Cabinet passed a decree allowing the government to halt the granting of work permits to companies with wage backlogs.

The new measures passed by the Cabinet in 2016 were an update to the Wage Protection System, which is in place to track whether a company pays its employees on time or not.

If wages are 10 days late, the new measures kick in and the company is alerted it is in breach of labour rules. If wages remain unpaid for a total of 16 days, the authorities can cancel work permits, effectively shutting off operations. Fines of up to Dh5,000 per unpaid employee follow after 60 days.

Despite those measures, late payments remain an issue, particularly in the construction sector. Smaller contractors, such as electrical, plumbing and fit-out businesses, often blame the bigger companies that hire them for wages being late.

The authorities have urged employees to report their companies at the labour ministry or Tawafuq service centres — there are 15 in Abu Dhabi.

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Updated: February 12, 2024, 7:00 AM