Israel's vaunted Iron Dome defence system was severely tested by a battery of drones designed and supplied by Iran, experts told The National.
During the recent conflict, Tehran supplied Hamas with equipment and technology for the extremists to set up their own defence manufacturing industry to launch attacks from Gaza.
The threat from the barrages during the 11-day war led Israel to deploy its missile interceptors on the back of frigates patrolling the Mediterranean coast to defend gas installations and the mainland.
While Israel's forces managed to shoot down at least six of the kamikaze drones launched from Gaza, it is understood that Iran will assess the attack methods to improve them for future conflict.
“Hamas has clearly had external support from Iran and that interest will remain,” said Douglas Barrie, of the International Institute for Strategic Studies think tank.
“If there’s one country who's going to be interested in how this all went and how Hamas’s weapons might be improved in the future, then you would look at Iran.”
It is apparent that operatives from the Islamic Revolutionary Guard Corps managed to smuggle components of their Ababil-2 unmanned aerial vehicle and taught Hamas to equip it with a warhead.
The drone, which Hamas called the Shehab, carries a 30 kilogram warhead and can cruise at 250kph. It is programmed with GPS co-ordinates and satellite imagery to find its target. Alternatively, it can be guided visually to the target with a ground operator and camera.
“With Iran’s help, Hamas has developed quite a large number of not terribly expensive munitions, which can be sent to hit fixed targets at long range,” said Justin Bronk, of the Royal United Services Institute think tank in London.
“The Iranians will have given them some initial examples, as well as training manuals on how to construct them. Once you've transferred that expertise, because they are relatively low-tech, Hamas has become pretty proficient at manufacturing their own in Gaza.”
He said the key components smuggled from Iran would have included GPS tracking chips, stabilisation gyroscopes and engine parts.
In addition to the estimated 4,000 missiles fired from Gaza that put the Iron Dome system under pressure to protect Israel, Hamas launched several Shehab drones during the conflict.
At least one was shot down by an air-to-air missile fired from an F16 fighter, another intercepted by Iron Dome, while four were downed by what the Israelis called “classified means”. Israel also shot down an actual Iranian drone near the border with Jordan on Tuesday.
Israel had to rapidly readjust its defences to pick up the threat of low-flying UAVs, which have a low radar signature, while it was using its system to intercept Hamas missiles, putting the system under considerable strain.
Experts believe that if Hezbollah had become involved and used its satellite-guided missiles developed by Iran, the Iron Dome could have been overwhelmed.
The Israelis are now “putting a lot of money” into developing lasers and other high-powered microwave weaponry to shoot down drones, Mr Barrie said.
Hamas’s evolution into developing attack drones bears close similarity to the Houthis in Yemen targeting Saudi Arabia, defence analysts believe.
"This is part of the Iranian programme where it's all about helping allied groups to produce their own weaponry from readily available resources so that reduces supplying them directly with weapons," said Jeremy Binnie, a missile expert at Jane's Defence Weekly. "It makes the situation a bit more deniable for Tehran."
Mr Binnie agreed that the Shehab drone was “broadly similar” to the Iranian Ababil-2, which the Houthis call the Qasef and produce using the Iranian design and components. “Hamas is likely doing the same thing as the Houthis because the IRGC has a policy of developing self-sufficiency in the groups it supports.”
While Israel’s defence system appears to have prevented the UAVs causing major casualties, Mr Barrie said it may be only a matter of time before a kamikaze drone gets through. “It’s a bit like the old IRA (Irish Republican Army) saying that ‘you've got to be lucky every day, we've only got to get lucky once’,” he said.
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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Honeymoonish
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
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Squid Game season two
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18
This is how many recognised sects Lebanon is home to, along with about four million citizens
450,000
More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps
1.5 million
There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m
73
The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association
18,000
The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme
77,400
The number of people believed to be affected by the current nationality law, according to the 2009 UN study
4,926
This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee
Porsche Macan T: The Specs
Engine: 2.0-litre 4-cyl turbo
Power: 265hp from 5,000-6,500rpm
Torque: 400Nm from 1,800-4,500rpm
Transmission: 7-speed dual-clutch auto
Speed: 0-100kph in 6.2sec
Top speed: 232kph
Fuel consumption: 10.7L/100km
On sale: May or June
Price: From Dh259,900
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
THE BIO:
Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.
Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.
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The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast
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Zayed Sustainability Prize
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Essentials
The flights
Etihad (etihad.ae) and flydubai (flydubai.com) fly direct to Baku three times a week from Dh1,250 return, including taxes.
The stay
A seven-night “Fundamental Detox” programme at the Chenot Palace (chenotpalace.com/en) costs from €3,000 (Dh13,197) per person, including taxes, accommodation, 3 medical consultations, 2 nutritional consultations, a detox diet, a body composition analysis, a bio-energetic check-up, four Chenot bio-energetic treatments, six Chenot energetic massages, six hydro-aromatherapy treatments, six phyto-mud treatments, six hydro-jet treatments and access to the gym, indoor pool, sauna and steam room. Additional tests and treatments cost extra.
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