US Secretary of State Antony Blinken met Israeli president Isaac Herzog in Washington on Tuesday. AFP
US Secretary of State Antony Blinken met Israeli president Isaac Herzog in Washington on Tuesday. AFP
US Secretary of State Antony Blinken met Israeli president Isaac Herzog in Washington on Tuesday. AFP
US Secretary of State Antony Blinken met Israeli president Isaac Herzog in Washington on Tuesday. AFP

Israel’s President Herzog visits US and shares evidence of Iranian weapons in Ukraine


Joyce Karam
  • English
  • Arabic

Israeli President Isaac Herzog has revealed that he is bringing evidence to the Biden administration of Iranian weapons use by Russia against civilians in Ukraine.

Mr Herzog arrived in Washington for a two-day visit on Tuesday and will meet President Joe Biden as well as top administration and Congressional officials.

Ahead of his meeting with US Secretary of State Antony Blinken, the Israeli president said he will reveal information on Iranian weapons use by Russian forces.

“I would be exposing more of the fact that Iranian weapons are used against innocent civilians in Ukraine,” Mr Herzog said.

The use of drones against civilian targets constitutes a crime against humanity.

Mr Herzog’s office said on Tuesday that he will be sharing photo evidence showing Russia using advanced Iranian drones in its attacks on Ukraine, according to the Times of Israel.

US and EU officials have accused Russia of using Iranian drones to attack civilians and energy infrastructure in Ukraine.

The Israeli leader called Iran a challenge “to humanity at large”, voicing support for the protests that have now approached their sixth week.

Mr Blinken told Mr Herzog that the US will counter the Iranian supplies.

”The provision of drones by Iran to Russia to enable its further aggression against Ukraine and the Ukrainian people is showing horrific results on the ground in Ukraine and it's something that we are determined to stand against,” Mr Blinken said.

On Monday, Ukrainian President Volodymyr Zelenskyy said Moscow has ordered 2,000 more kamikaze drones from Tehran.

“The disgusting sound of Iranian drones is heard in our skies every night. According to our intelligence, Russia has ordered about 2,000 Shahed drones from Iran … and Iranian instructors came to teach Russians how to use them,” Mr Zelenskyy said.

Neither Russia nor Iran have publicly acknowledged their military co-operation.

Last week, White House National Security spokesman John Kirby said Iranian troops have been training Russian forces in Crimea in the use of Tehran-made drones to strike Ukrainian cities including Kyiv.

The EU imposed last week new sanctions against Iran over its supply of drones to Russia, freezing the assets of three individuals and one entity they said are responsible for drone deliveries.

Reports of a transfer of Iranian drones to Russia surfaced in August, and Ukraine has published pictures in the past weeks of the wreckage of Shahed-136 unmanned aerial vehicles, known as kamikaze drones because they explode on impact.

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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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Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

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Updated: October 25, 2022, 9:43 PM