New satellite imagery released on Wednesday by Planet Labs shows major construction work at Iran's Natanz nuclear site, deep in the mountains south of Tehran.
It comes a day after Rafael Grossi, the director-general of the International Atomic Energy Agency (IAEA) said that Iran was in the process of building new underground nuclear facilities.
“They have started, but it’s not completed. It’s a long process,” he told the Associated Press.
Mr Grossi would not be drawn on further details of the development, which he called “confidential information.”
According to analysts at the James Martin Centre for Nonproliferation Studies at the Middlebury Institute of International Studies, the images suggest deep excavation is ongoing at the site.
"That road also goes into the mountains so it may be the fact that they’re digging some kind of structure that’s going to be out in front and that there’s going to be a tunnel in the mountains," Jeffery Lewis, an analyst at the institute, told AP.
Last month, the head of Iran’s nuclear department Ali Akbar Salehi said that construction was part of an ongoing plan and that a facility damaged in a fire in July would be replaced with a new site, “in the heart of the mountains around Natanz.”
On July 2, an explosion destroyed several above-ground buildings at the Natanz site, which Tehran said a month later was an act of sabotage.
Since 2002, the site at Natanz, 200km south of Tehran, has been the centre of the ongoing controversy surrounding Iran’s nuclear programme, causing an 18-year disarmament crisis.
At the time, satellite imagery revealed construction work in the mountains south of the capital.
Western and regional powers are concerned about Iran’s desire to develop a nuclear weapon and officials in Washington fear that such a move could spark a regional arms race, or even a full-scale conflict.
Israel has long insisted that Iran’s continued work on a nuclear programme would be a national security red line.
On Tuesday, Congressmen Josh Gottheimer and Brian Mast announced that they were preparing legislation that would allow the transfer of bombs to the Israeli air force capable of destroying at least some of Iran's underground nuclear sites.
The devices, known as Massive Ordnance Penetrators (MOP) are so large, however, that the US would also need to transfer heavy bombers to the Israelis.
Fear that Iran and Israel have been on the path to conflict eventually convinced US officials that the 2015 Joint Comprehensive Plan of Action (JCPOA) – more commonly known as the Iran nuclear deal – was not tough enough.
President Trump subsequently pulled out of the agreement in 2018.
Increasingly tough sanctions across multiple Iranian economic sectors have been reimposed, a policy known as “maximum pressure.”
Iran has long sought to conceal and protect its nuclear activities at sites buried deep underground in order to stop their destruction from the air in a potential conflict.
Natanz and other sites are heavily defended from aerial attack.
Since 2003, Tehran has allowed IAEA inspectors to visit some of its nuclear development sites. That year, the regime informed inspectors that uranium enrichment facilities would be buried under more than 7 meters of concrete.
Iran’s efforts to protect its nuclear programme led Israel and the United States to launch one of the most elaborate sabotage operations ever mounted, using a virus called Stuxnet to disrupt and damage centrifuges used for enriching uranium.
Iran has, however, exceeded the limit of uranium it was allowed to enrich for non-military purposes under the JCPOA.
The IAEA’s most recent quarterly report noted that by August 25, Iran had stockpiled 2,105.4 kilograms of low enriched uranium, far higher than the 202.8 kilograms permitted by the JCPOA, and more than the 1,050 kilograms some experts say would be required to make a nuclear device.
But in order to get to that stage, Iran would need to enrich the uranium to 90 per cent purity, or “high enriched uranium.” That is still a long way off.
Mr Grossi remarked that while Iran continued to stockpile low enriched uranium, he believed it did not yet have enough for a nuclear weapon.
But the new revelations suggest that Iran is determined that if plans to enrich uranium to 90 per cent purity go ahead, its facilities will be safe from attack.
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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
UAE currency: the story behind the money in your pockets
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
Herc's Adventures
Developer: Big Ape Productions
Publisher: LucasArts
Console: PlayStation 1 & 5, Sega Saturn
Rating: 4/5
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
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
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
UAE currency: the story behind the money in your pockets
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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
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