Following the US strikes on Iranian nuclear facilities, the Department of Homeland Security has warned of retaliation in the form of cyber attacks.
A national terrorism advisory system bulletin, issued on Sunday, stated that "hactivists" and Iranian government-affiliated actors are routinely targeting poorly secured US networks and internet-connected devices for disruptive cyber attacks.
Warnings about nefarious cyber activity from Iran and other external actors come as Tehran limits internet access for its citizens. But those who need internet access for cyber attacks can find ways to get online, or are granted access.
Cyber attacks "might be a very tempting kind of direction for them to go,” Kristin Diwan, a senior resident scholar at the Arab Gulf States Institute, said during a panel discussion about the recent US strikes.
“In a way Iran doesn’t have that battlefield supremacy, but this sort of thing, cyber crime or cyber attacks, a kind of subterfuge for the longer term in the overall disruptive battle might be attractive,” she added when asked by The National about the possibility that Iran might prefer cyber attacks.
Hussein Ibish, also with the Arab Gulf States Institute and a columnist for this publication, agreed.
"It would make sense because it would involve deniability and it also wouldn’t cause President [Donald] Trump to go on some chest-beating rampage,” he said, pointing to the ambiguity of digital attacks as opposed to military attacks.
Iran is generally acknowledged in the cyber security community as a major state sponsor of cyber attacks. The country was featured prominently throughout Microsoft's 2024 Digital Defence Report. While many of the mentions in the report referred to political-influence operations and the spread of disinformation, it also touched on other Iranian cyber operations.
“In July 2022, Iran launched a devastating cyberattack designed to cripple Albania’s digital infrastructure,” Microsoft said, noting that Albania was able identify and prevent the threat from causing harm.
During the 2024 US presidential election, the FBI said that it was investigating a claim from Donald Trump's presidential campaign that it was the target of a hack orchestrated by Iran. Iran is also home to two cyber crime groups that have come to be known in cyber security circles as Cotton Sandstorm and Mint Sandstorm.
Microsoft's threat intelligence group describes Mint Sandstorm as an Iran-affiliated group “known to primarily target dissidents protesting the Iranian government, as well as activist leaders, the defence industrial base, journalists, think tanks, universities, and multiple government agencies and services, including targets in Israel and the US”.
It has been widely speculated that Mint Sandstorm was behind the attempted hack and potential breach of communications within Mr Trump's recent presidential campaign, using a method known as “data harvesting”.
In May, an Iranian man pleaded guilty to using ransomware to extort millions from governments and organisations in the US. Sina Gholinejad, 37, admitted to computer fraud and abuse, as well as conspiracy to commit wire fraud.
Ransomware is a type of malware designed to deny users, businesses or organisations access to their data stored on computers or servers. Although not unique to Iranian cyber criminals, as a result of the US strikes on Iran's nuclear sites, one of the biggest cyber threats may come in the form of distributed denial-of-service (DDoS) attacks.
A DDoS is a cyber attack in which perpetrators use co-ordination and several computers to overwhelm a network server with internet traffic, which then prevents users from accessing services and websites. If critical infrastructure such as water or energy facilities are affected by DDoS attacks, millions could be affected.
A report released by NetScout Systems, a provider of cyber protection solutions, indicated that countries such as Israel, Georgia, Mexico and Turkey experienced a major spike in DDoS attacks over the course of the year. “DDoS has emerged as the go-to tool for cyber warfare,” Richard Hummel, director of threat intelligence at NetScout, told The National in April.
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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Stage 7:
1. Caleb Ewan (AUS) Lotto Soudal - 3:18:29
2. Sam Bennett (IRL) Deceuninck-QuickStep - same time
3. Phil Bauhaus (GER) Bahrain Victorious
4. Michael Morkov (DEN) Deceuninck-QuickStep
5. Cees Bol (NED) Team DSM
General Classification:
1. Tadej Pogacar (SLO) UAE Team Emirates - 24:00:28
2. Adam Yates (GBR) Ineos Grenadiers - 0:00:35
3. Joao Almeida (POR) Deceuninck-QuickStep - 0:01:02
4. Chris Harper (AUS) Jumbo-Visma - 0:01:42
5. Neilson Powless (USA) EF Education-Nippo - 0:01:45
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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- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
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- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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Centre Court - from 4pm UAE time
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Court 1 - from 4pm UAE time
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THE 12 BREAKAWAY CLUBS
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Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
