• Iraqi mourners pray over the caskets of a woman and her niece, killed in artillery bombardment of a Kurdish hill village, at their funeral at the Imam Ali shrine in Najaf. AFP
    Iraqi mourners pray over the caskets of a woman and her niece, killed in artillery bombardment of a Kurdish hill village, at their funeral at the Imam Ali shrine in Najaf. AFP
  • Iraqis mourn a victim killed in an alleged Turkish bombing in Dohuk city. EPA
    Iraqis mourn a victim killed in an alleged Turkish bombing in Dohuk city. EPA
  • Protesters pray near the old Turkish embassy building during a demonstration against an attack on a mountain resort in Dohuk. Reuters
    Protesters pray near the old Turkish embassy building during a demonstration against an attack on a mountain resort in Dohuk. Reuters
  • An Iraqi police car hit during clashes between protesters and riot police. AFP
    An Iraqi police car hit during clashes between protesters and riot police. AFP
  • Security forces stand guard near the old Turkish embassy building in Dohuk. Reuters
    Security forces stand guard near the old Turkish embassy building in Dohuk. Reuters
  • Police clash with demonstrators in Dohuk. Reuters
    Police clash with demonstrators in Dohuk. Reuters
  • Honour guards carry the coffins of victims, who were killed in an attack on a mountain resort in Iraq's northern province of Dohuk, at a funeral ceremony at Baghdad International Airport. Photo: Iraqi Prime Minister's Media Office
    Honour guards carry the coffins of victims, who were killed in an attack on a mountain resort in Iraq's northern province of Dohuk, at a funeral ceremony at Baghdad International Airport. Photo: Iraqi Prime Minister's Media Office
  • Funerals take place at Baghdad Airport. Photo: Iraqi Prime Minister's Media Office
    Funerals take place at Baghdad Airport. Photo: Iraqi Prime Minister's Media Office
  • Prime Minister Mustafa Al Kadhemi and Iraqi officials arriving to take part in a ceremony at the Baghdad Airport. Photo: Iraqi Prime Minister's Office
    Prime Minister Mustafa Al Kadhemi and Iraqi officials arriving to take part in a ceremony at the Baghdad Airport. Photo: Iraqi Prime Minister's Office
  • President of the Kurdistan region in Iraq Nechirvan Barzani carries the coffin of an Iraqi killed in an attack on a mountain resort in Iraq's northern province of Dohuk. Reuters
    President of the Kurdistan region in Iraq Nechirvan Barzani carries the coffin of an Iraqi killed in an attack on a mountain resort in Iraq's northern province of Dohuk. Reuters
  • The coffins of victims killed in a Kurdish hill village in an attack blamed on Turkey, are lined up on the tarmac before being flown to their respective cities from the airport in Erbil, the capital of Iraq's northern Kurdish autonomous region. AFP
    The coffins of victims killed in a Kurdish hill village in an attack blamed on Turkey, are lined up on the tarmac before being flown to their respective cities from the airport in Erbil, the capital of Iraq's northern Kurdish autonomous region. AFP
  • A coffin is carried aboard a military plane for repatriation, at the airport in Erbil, Iraq. EPA
    A coffin is carried aboard a military plane for repatriation, at the airport in Erbil, Iraq. EPA
  • Mr Barzani attends the funeral ceremony at Erbil International Airport of those killed in the Dohuk attack. Reuters
    Mr Barzani attends the funeral ceremony at Erbil International Airport of those killed in the Dohuk attack. Reuters
  • A father stands near an ambulance transporting a coffin of his daughter who was killed in the attack on a mountain resort in Iraq's northern province of Dohuk. Reuters
    A father stands near an ambulance transporting a coffin of his daughter who was killed in the attack on a mountain resort in Iraq's northern province of Dohuk. Reuters
  • An ambulance transports a coffin of an Iraqi who was killed in what Iraq claims was a Turkish attack on a mountain resort in the northern province of Dohuk. Reuters
    An ambulance transports a coffin of an Iraqi who was killed in what Iraq claims was a Turkish attack on a mountain resort in the northern province of Dohuk. Reuters
  • Iraqis chant slogans demanding the expulsion of the Turkish ambassador outside the Turkish visa office in Baghdad, during a demonstration following the attack. AFP
    Iraqis chant slogans demanding the expulsion of the Turkish ambassador outside the Turkish visa office in Baghdad, during a demonstration following the attack. AFP
  • Iraqi Foreign Minister Fuad Hussein speaks to the media after visiting those wounded by shelling at a hospital in Zakho in Iraq's Kurdish region. Nine civilians including children were killed on July 20 by artillery fire that Baghdad blamed on Turkey, a country engaged in a cross-border offensive. AFP
    Iraqi Foreign Minister Fuad Hussein speaks to the media after visiting those wounded by shelling at a hospital in Zakho in Iraq's Kurdish region. Nine civilians including children were killed on July 20 by artillery fire that Baghdad blamed on Turkey, a country engaged in a cross-border offensive. AFP
  • Abdul Ameer Al-Shammari, deputy commander of Iraq's military Joint Operation Command, and Mr Hussein inspect the site of the attack in Dohuk. Reuters
    Abdul Ameer Al-Shammari, deputy commander of Iraq's military Joint Operation Command, and Mr Hussein inspect the site of the attack in Dohuk. Reuters
  • Baghdad accused Ankara of carrying out the strike in Dohuk. Reuters
    Baghdad accused Ankara of carrying out the strike in Dohuk. Reuters
  • Riot police and protesters face off in front of a building belonging to the Turkish Embassy in Baghdad. The Turkish flag was taken down during a demonstration against the attack. Reuters
    Riot police and protesters face off in front of a building belonging to the Turkish Embassy in Baghdad. The Turkish flag was taken down during a demonstration against the attack. Reuters
  • Demonstrators gather in front of the Turkish visa application centre in Najaf as they protest against the attack. Reuters
    Demonstrators gather in front of the Turkish visa application centre in Najaf as they protest against the attack. Reuters
  • The cross-border offensive left nine civilians, including two children, dead, and 23 others were wounded. Reuters
    The cross-border offensive left nine civilians, including two children, dead, and 23 others were wounded. Reuters
  • A riot police officer stands in front of a building belonging to the Turkish Embassy in Baghdad during a demonstration. Reuters
    A riot police officer stands in front of a building belonging to the Turkish Embassy in Baghdad during a demonstration. Reuters
  • Iraqi security forces take up positions in front of a Turkish visa centre in Karbala during a demonstration against Ankara's military offensive in Iraq's Kurdistan region. AFP
    Iraqi security forces take up positions in front of a Turkish visa centre in Karbala during a demonstration against Ankara's military offensive in Iraq's Kurdistan region. AFP
  • Gen Mohammed Al Bayati, the Iraqi prime minister's secretary, gives a statement after visiting the wounded at the hospital in Zakho in Iraq's Kurdistan region. AFP
    Gen Mohammed Al Bayati, the Iraqi prime minister's secretary, gives a statement after visiting the wounded at the hospital in Zakho in Iraq's Kurdistan region. AFP
  • A wounded man awaits further treatment at a hospital in Zakho after the attack. AFP
    A wounded man awaits further treatment at a hospital in Zakho after the attack. AFP
  • Saman Barzanji, centre, Health Minister in the Kurdistan Regional Government, visits the wounded at a hospital in Zakho. AFP
    Saman Barzanji, centre, Health Minister in the Kurdistan Regional Government, visits the wounded at a hospital in Zakho. AFP
  • People gather outside a hospital in Zakho after Turkey shelled a mountain resort in Iraq's Kurdistan region. AFP
    People gather outside a hospital in Zakho after Turkey shelled a mountain resort in Iraq's Kurdistan region. AFP

Iraq dismisses Turkey’s denial of responsibility for resort attack as ‘sick joke’


Ahmed Maher
  • English
  • Arabic

Iraq rejected Turkey’s denial of responsibility for the deadly artillery attack on an Iraqi tourist resort as families of the victims buried their loved ones on Thursday.

“The Iraqi state's narrative confirms that Ankara is behind the attack, which is not the first and comes in a series of continuous attacks,” Foreign Ministry spokesman Ahmad Al Sahhaf said on Thursday.

“Turkey's denial of responsibility is a sick joke that Iraqi diplomacy will not accept.”

Turkey rejected accusations that its military fired four shells at Zakho, a town in Iraq’s Kurdistan region, on Wednesday. Nine Iraqis were killed, including two children, while 23 others were wounded.

“According to the information we received from the Turkish Armed Forces, we did not carry out any attack against civilians,” Turkish Foreign Minister Mevlut Cavusoglu said on Thursday.

He pledged that Turkey would “co-operate with the Iraqi authorities after the treacherous attack that we believe was carried out by terrorist groups”.

Turkey said its troops were in Iraq only to counter Kurdistan Workers’ Party (PKK) fighters, who it accuses of carrying out cross-border attacks on Turkish troops.

Iraq's National Security Council on Wednesday demanded that Turkey withdraw its troops from northern Iraq after holding an emergency session chaired by Prime Minister Mustafa Al Kadhimi.

Turkey has launched military operations and air raids on PKK strongholds in the mountains of northern Iraq for years.

It has established several military posts in the Kurdistan region since the 1990s without the consent of the federal government in Baghdad, including a military base in the town of Bashiqa after the takeover of Mosul by ISIS extremists in 2014.

Ankara said its troops were deployed in co-ordination with authorities in Iraq's semi-autonomous Kurdistan region.

Mr Al Sahhaf disputed Turkey's justifications for its military presence in northern Iraq.

“What Turkey says, that there is an old agreement that allows it to send its troops to Iraqi territories, is incorrect as there is only a record of a meeting that Ankara held with the previous regime and the record, however, obliges it to request the permission of the Iraqi government and that the incursion does not exceed five kilometres, and they did not abide by the same record,” he said.

Since Saddam Hussein was toppled in 2003, successive Iraqi governments have accused the Turkish army of carrying out ground attacks up to 60km within Iraq’s territory in the north.

Civilian casualties in northern Iraq have been reported and documented in several attacks in recent years.

There is no official tally of the number of Turkish troops in Iraq but some Kurdish and Iraqi media outlets estimate there are about 250.

Turkey has urged the Iraqi government and people not to listen to what it called PKK propaganda.

More than words

New protests over the attack broke out after the funerals of the victims on Thursday.

The coffins of the dead, draped in Iraqi national flags and festooned with flowers, were flown to Baghdad from Erbil, the capital of Iraq's Kurdish region.

Foreign Minister Fuad Hussein and Kurdish Regional President Nechirvan Barzani led the pallbearers carrying the smallest of the coffins, a child's, on to the military plane in Erbil.

An honour guard carried the coffins at a ceremony attended by Mr Al Kadhimi on the tarmac of Baghdad's airport.

Riot police face off against protesters outside the Turkish consulate in the southern Iraqi city of Basra on Thursday. AFP
Riot police face off against protesters outside the Turkish consulate in the southern Iraqi city of Basra on Thursday. AFP

Protesters outside the Turkish embassy in Baghdad called on the Iraqi government to do more than issue statements condemning the attack.

They brandished portraits of Turkish President Recep Tayyip Erdogan that called him a “terrorist” and trampled on Turkish flags.

There were calls on Iraqi social media accounts to boycott Turkish products.

Bilateral trade in 2021 stood at $19.5 billion. Iraq became Turkey's fifth-largest export market in 2021, according to the website of the Turkish foreign ministry.

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

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Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

How has net migration to UK changed?

The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.

It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.

The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.

The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.

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%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
Updated: July 22, 2022, 8:59 AM