Iran has most frequently targeted Israel, the US, the UAE and India with attempted cyber attacks this year, according to a digital defence report from Microsoft.
The US technology giant's analysis, the Digital Defence Report 2025, pointed out that although Iran was significantly impacted by conflict, such as its brief air war with Israel in June and US attacks on its nuclear facilities, Tehran's nefarious cyber activity remained largely unaffected.
"The volume of Iranian state-linked cyber activity remains consistently high, with persistent campaigns observed across diverse industries," the report read. "Microsoft has observed increased overlap in tactics, techniques, and procedures among certain Iranian state actors, suggesting possible formal or informal collaboration, including shared resources or personnel."
Israel, the US and the UAE were the top three targets of nefarious nation-state cyber actors overall. Greece, Azerbaijan, Saudi Arabia, the UK, Turkey and Iraq were also among the top 10 countries targeted by Iran in various cyber operations, but Israel was by far the top target, accounting for more than half of attempted cyber attacks from Tehran.
Microsoft also said that throughout 2025, Iran significantly broadened its cyber targets to include various shipping and logistic firms, "raising the possibility that Iran may be pre-positioning to have the ability to interfere with commercial shipping operations".
Washington has increasingly called out Iran for what it has described as unrelenting attempts to target US technology infrastructure. In August, the FBI's assistant director Brett Leatherman, who leads the bureau's cyber operations division, said that a hypothetical cyber attack from Iran against US technology systems, data and infrastructure would probably be considered an act of war.
He pointed to several close calls in 2024, when the FBI was prompted to warn hospitals that Iranians were seeking to compromise US health providers by using ransomware. Ransomware is a type of malware designed to deny users, businesses or organisations access to their data stored on computers or servers until they pay a ransom.
According to Iranian news publication Entekhab, Iran's UN representatives told the Associated Press that the country was "not the initiator of any cyber aggressive action against any country", and that Tehran is the victim of cyber attacks.
Microsoft's report also highlighted China, Russia and North Korea as nation-state cyber crime actors significantly increasing activities.
The wider report took a comprehensive look at the cyber crime landscape and examined phishing, social engineering, cloud threats and ransomware, among other cyber defence topics. In terms of overall cyber attacks, hacking and other digital crimes, the US experienced the greatest impact, followed by the UK, Israel, Germany and Ukraine.
IT firms, academic institutions, governments and think tanks were often the most sought-after entities to compromise, Microsoft said, adding that more than 50 per cent of identified cyber attacks had financial motives, while only 4 per cent were "motivated solely by espionage".
Over the last decade, Microsoft has poured significant resources into its cyber crime facility at its headquarters in Redmond, Washington. Inside the centre there are specific offices occasionally used by the FBI, Secret Service and Department of Homeland Security to expedite investigations and collaboration efforts, depending on the cyber crime threats.
Microsoft has even developed a naming system for the various cyber crime entities it has identified and tracked over the years. Mint Sandstorm, Storm-2035, Sefid Flood, Salt Typhoon, Cotton Sandstorm and Taizi Flood are just a few of the many names given to groups operating out of Iran, China, Russia and North Korea.
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
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
Best Foreign Language Film nominees
Capernaum (Lebanon)
Cold War (Poland)
Never Look Away (Germany)
Roma (Mexico)
Shoplifters (Japan)
Global state-owned investor ranking by size
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UAE
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Japan
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Norway
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Canada
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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 bio
Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
'The Woman in the House Across the Street from the Girl in the Window'
Director:Michael Lehmann
Stars:Kristen Bell
Rating: 1/5
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
