Iraq has demanded an apology from Turkey after an apparent drone strike on the airport in the Kurdish city of Sulaymaniyah on Friday that US military officials said was aimed at a convoy carrying American personnel but did not cause casualties.
There was no claim of responsibility for the attack, which caused an explosion near the airport and a fire that was put out by civil defence, according to airport officials quoted by the Iraq News Agency.
Lawk Ghafuri, head of foreign media affairs for the Kurdistan Regional Government, said security forces were investigating the explosion. The airport was undamaged and flights were operating as usual, he wrote on Twitter.
Haval Abu Bakr, Sulaymaniyah provincial governor, said the explosion was the result of “aerial bombardment”.
A statement from the Iraqi Presidency on Saturday blamed Turkey, which closed its air space to flights from Sulaymaniyah this week in response to what it said was increased activity by the Kurdistan Workers Party (PKK), which it considers a terrorist group.
“Turkish military operations are repeated in the Kurdistan region, the latest of which was the bombing of the Sulaymaniyah civilian airport, and as we condemn these blatant attacks on Iraq and its sovereignty, we affirm that there is no legal justification that authorises the Turkish forces to continue their approach in terrorising peaceful civilians under the pretext of the presence of anti-Iraqi forces on Iraqi soil,” the Presidency statement said.
Prime Minister Mohammed Shia Al Sudani sent National Security Adviser Qassim Al Araji to Sulaymaniyah on Saturday at the head of a high-level security delegation, INA reported, quoting a statement from Mr Al Araji's office.
The Wall Street Journal and the Syrian Observatory for Human Rights, a war monitor, said the attack was intended to kill Mazloum Abdi, the commander of the US-backed Syrian Democratic Forces fighting ISIS in Syria.
“The leader of the Syrian Democratic Forces has survived an attack by a Turkish drone in the vicinity of the Sulaymaniyah airport,” the UK-based Observatory said.
However, the SDF's media centre denied the reports, saying “the aim of publishing such news is political blackmail against some forces in the Kurdistan region of Iraq”, the Kurdish news agency Rudaw reported.
The attack caused no casualties and the US military is investigating, according to officials quoted by the Wall Street Journal and the Observatory.
“We can confirm there was a strike on a convoy Friday in Sulaymaniyah that included US military personnel. Fortunately, we can also confirm there were no casualties,” Pentagon spokesman Philip Ventura told Rudaw.
A post on the SDF's leader's Twitter account on Saturday accused Turkey of carrying out the attack.
“We strongly condemn the targeting of Sulaymaniyah Airport by Turkey. These violations continue in Iraq and Syria and have serious dimensions against the region,” Mr Abdi said.
“The position of the National Patriotic Union in support of its brothers in Syria is disturbing Turkey. We will continue our principled relations with our brothers and allies in Sulaymaniyah, and we are united against these violations,” he said, referring to Patriotic Union of Kurdistan, one of the two dominant parties in the Iraqi Kurdish region.
Turkey considers the YPG Kurdish militia in Syria, the dominant force in the SDF, to be part of the PKK and has carried out military campaigns to drive Syrian Kurdish forces away from its southern border.
Ankara has carried also out numerous attacks against PKK targets inside Iraqi territory, as well as sent troops into northern Iraq.
The PKK has waged a decades-long insurgency in Turkey and is also designated as a terrorist group by the US and the European Union.
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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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