Iran has sent trainers to Ukraine to help Russians overcome problems with the fleet of drones that they bought from Tehran, according to The New York Times.
The US newspaper cited current and former officials who were briefed on the classified intelligence.
The Iranian trainers are operating from a Russian military base in Crimea, where many of the drones have been based since being delivered from Iran, the officials told the newspaper.
They said the trainers were from the Islamic Revolutionary Guard Corps, a branch of the Iranian military designated as a terrorist organisation by the US.
When Iran sent the first batch of drones to Russia, errors by Russian operators rendered them ineffective, the report said.
Mechanical issues also grounded the aircraft and limited their utility and Iran opted to send its trainers to Crimea.
In recent weeks, Ukrainian forces released images of what analysts say is the wreckage of Iran-made Shahed-136 drones, fired at targets across the country.
They have a distinctive V-shape and tail fins that often survive the explosive impact.
The so-called “kamikaze drones” — named because their attacks mimic Japanese suicide attack aircraft in the Second World War — are cheap and can be used in large swarms to overwhelm enemy air defences.
Reuters, meanwhile, reported that Iran has promised to provide Russia with surface-to-surface missiles, in addition to more drones, citing two senior Iranian officials and two Iranian diplomats.
A deal was agreed on October 6 when Iran's First Vice President Mohammad Mokhber, two senior officials from Iran's powerful Revolutionary Guard and an official from the Supreme National Security Council visited Moscow for talks with Russia about the delivery of the weapons.
"The Russians had asked for more drones and those Iranian ballistic missiles with improved accuracy, particularly the Fateh and Zolfaghar missiles family," one of the Iranian diplomats said.
A western official told Reuters an agreement between Iran and Russia would provide surface-to-surface short range ballistic missiles, including the Zolfaghar.
One of the drones Iran agreed to supply is the Shahed-136.
Fateh-110 and Zolfaghar are Iranian short-range surface-to-surface ballistic missiles capable of striking targets at distances from 300 kilometres to 700km.
The Iranian diplomat rejected assertions by western officials that such transfers breach a 2015 UN Security Council resolution.
"Where they are being used is not the seller's issue. We do not take sides in the Ukraine crisis like the West. We want an end to the crisis through diplomatic means," the diplomat said.
Missiles a 'logical next step'
Asked if Russia had used Iranian drones in its campaign in Ukraine, Kremlin spokesman Dmitry Peskov said the Kremlin did not have any information about their use.
"Russian equipment with Russian nomenclature is used," he said. "All further questions should be directed to the defence ministry."
A European diplomat told Reuters it was his country's assessment that Russia was finding it more difficult to produce weaponry for itself given the sanctions on its industrial sector and so was turning to imports from partners such as Iran and North Korea.
"Drones and missiles are a logical next step," the European diplomat said.
Asked about sales of Iranian surface-to-surface missiles to Russia, a senior US military official said: "I don't have anything to provide at this time in terms of whether or not that is accurate."
Iran denies using drones
Several European Union states on Monday called for sanctions against Iran over its supply of drones to Russia, as the bloc agreed a separate set of sanctions over Tehran's crackdown on unrest.
Tehran officially said on Tuesday said it was ready for talks with Kyiv to clarify claims that Iran is providing Russia with weapons and drones to be used in the war against Ukraine.
Calling the claims "baseless" and "based on false information", Iranian foreign ministry spokesman Nasser Kanani expressed "Iran's readiness for negotiation and discussion with Ukraine to resolve these accusations", according to a statement carried by AFP and state media.
"Claims made regarding the Islamic republic sending weapons including military drones to be used in the Ukraine war" are "untrue", according to the ministry statement.
Ukraine's Foreign Minister Dmytro Kuleba said on Tuesday he had suggested to President Volodymyr Zelenskyy that Kyiv cut diplomatic ties with Iran.
He cited "the amount of destruction Iranian drones have caused" in Ukraine and "the possible continuation of Iran's supply of weapons to Russia".
If you go
The flights
The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings
The stay
Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
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- Option 2: 50% across three years
- Option 3: 30% across five years
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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.
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UAE currency: the story behind the money in your pockets
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Power: 261hp at 5,500rpm
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Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
"Moral education touches on every aspect and subject that children engage in.
"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.
"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."
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Six tips to secure your smart home
Most smart home devices are controlled via the owner's smartphone. Therefore, if you are using public wi-fi on your phone, always use a VPN (virtual private network) that offers strong security features and anonymises your internet connection.
Keep your smart home devices’ software up-to-date. Device makers often send regular updates - follow them without fail as they could provide protection from a new security risk.
Use two-factor authentication so that in addition to a password, your identity is authenticated by a second sign-in step like a code sent to your mobile number.
Set up a separate guest network for acquaintances and visitors to ensure the privacy of your IoT devices’ network.
Change the default privacy and security settings of your IoT devices to take extra steps to secure yourself and your home.
Always give your router a unique name, replacing the one generated by the manufacturer, to ensure a hacker cannot ascertain its make or model number.
Kamindu Mendis bio
Full name: Pasqual Handi Kamindu Dilanka Mendis
Born: September 30, 1998
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Nationality: Sri Lankan
Major teams Sri Lanka's Under 19 team
Batting style: Left-hander
Bowling style: Right-arm off-spin and slow left-arm orthodox (that's right!)
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Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
