An Iraqi Army soldier talks with Abu Sayif before searching his home during a patrol in the suburb of Sadiyah, on Wednesday, June 25, 2008 in Baghdad, Iraq. (Photography by Warrick Page/The National)
An Iraqi Army soldier talks with Abu Sayif before searching his home during a patrol in the suburb of Sadiyah, on Wednesday, June 25, 2008 in Baghdad, Iraq. (Photography by Warrick Page/The National)
An Iraqi Army soldier talks with Abu Sayif before searching his home during a patrol in the suburb of Sadiyah, on Wednesday, June 25, 2008 in Baghdad, Iraq. (Photography by Warrick Page/The National)
An Iraqi Army soldier talks with Abu Sayif before searching his home during a patrol in the suburb of Sadiyah, on Wednesday, June 25, 2008 in Baghdad, Iraq. (Photography by Warrick Page/The National)

ISIS attack fuels sectarian tension in Iraq’s Diyala province


Sinan Mahmoud
  • English
  • Arabic

Sectarian tension was high in Iraq's eastern province of Diyala in the wake of ISIS miltants' attack on a Shiite village on Tuesday night that killed at least 11 civilians and wounded dozens.

Locals from Al Rashad village outside the town of Muqdadidya where the attack took place, on Wednesday accused Sunni residents in the nearby Nahr Al Imam village of harbouring ISIS militants.

The attack started about 8pm when militants killed three men in an orchard on the outskirts of the village.

“The armed men called the families of the victims from their own phones and told them: ‘We are the Islamic State, come and take the bodies of your sons, the dogs’,” Abdul-Rahman Al Tamimi, a resident, told The National.

Iraqi government forces and allied militias in the northern part of Diyala province, bordering Salaheddin province, in an assault to retake the city of Tikrit from ISIL in March 2015. AFP
Iraqi government forces and allied militias in the northern part of Diyala province, bordering Salaheddin province, in an assault to retake the city of Tikrit from ISIL in March 2015. AFP

When the residents rushed to the scene, ISIS militants ambushed them.

“They showered them with bullets followed by mortar rounds,” Mr Al Tamimi said.

“Nahr Al Imam village is the source of terrorism. This is not the first time Daesh emerged from the village to attack us,” he said.

“For years, ISIS militants launch bomb attacks on the main road and orchards, terrorise and kill the families on the outskirts of the village,” he said.

He denied reports on local media that a retaliatory attack was launched against Nahr Al Imam village that killed some civilians, saying “only few abandoned houses were burnt out.”

Another resident told The National that the locals refused to collect the bodies to hold a funeral, demanding the arrest of the perpetrators.

"The residents are armed to the teeth, they want a solution," he said.

Officials including the country’s National Security Adviser Qassim Al Araji, Chief of Staff of the Iraqi Army Lt Gen Abdul-Amir Yarallah and Hadi Al Amiri, head of the Badr Organisation, a paramilitary group turned political party that kept its military wing, visited the area.

The three officials met local authorities and the residents in an attempt to calm the situation and reassure the villagers.

"We can't wait any more. We previously informed the government about Daesh activities in Nahr Al Imam village and nothing happened," the resident said.

A member of the Kurdish Peshmerga forces overlooking ISIL positions in Jalawla in Diyala province in 2014. AFP
A member of the Kurdish Peshmerga forces overlooking ISIL positions in Jalawla in Diyala province in 2014. AFP

Dyala's governor and the provincial security official could not be reached for a comment.

Iraqi Prime Minister Mustafa Al Kadhimi ordered the pursuit of "the remnants of terrorist Daesh gangs and increase intelligence gathering in order not to repeat such security breach", according to a government statement.

The ethnically and religiously mixed Diyala province suffered heavy fighting at the height of Iraq’s sectarian conflict in 2006 and 2007. Revenge killings took place between Sunni and Shiite villages in previous years, killing and displacing residents.

In an effort to contain the sectarian tension, Iraqi authorities on Wednesday stationed security forces in and around Muqdadiya and the two villages.

In mid-2014, ISIS controlled vast portions of territory in Iraq and Syria with several million inhabitants.

Diyala was not among Iraqi cities that fell under their control, but its main towns and remote villages were the sites of several bloody attacks.

Nearly four years after declaring the group defeated, its militants are still able to regroup, move and carry out attacks, albeit in remote areas.

This poses a challenge to Iraqi security forces despite progress in arresting and killing senior field leaders.

Attacks are still at historic lows, particularly in urban areas where the extremists seek influence.

Alarmed by Tuesday's attack, Iraqi President Barham Salih described it a "villainous attempt to destabilise the country".

Mr Al Kadhimi said the crime “will not go unpunished” and vowed to chase perpetrators “wherever they are whether inside or outside Iraq”.

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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Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.

His advice to anyone starting out in business is to have no fear as life is about taking on challenges.

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Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.

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Producers: Kumar Mangat Pathak, Abhishek Pathak & SCIPL

Rating: 3.5/5

HOW TO WATCH

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UAE currency: the story behind the money in your pockets
Where to buy art books in the UAE

There are a number of speciality art bookshops in the UAE.

In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show. 

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if you go

The flights

Direct flights from the UAE to the Nepalese capital, Kathmandu, are available with Air Arabia, (www.airarabia.com) Fly Dubai (www.flydubai.com) or Etihad (www.etihad.com) from Dh1,200 return including taxes. The trek described here started from Jomson, but there are many other start and end point variations depending on how you tailor your trek. To get to Jomson from Kathmandu you must first fly to the lake-side resort town of Pokhara with either Buddha Air (www.buddhaair.com) or Yeti Airlines (www.yetiairlines.com). Both charge around US$240 (Dh880) return. From Pokhara there are early morning flights to Jomson with Yeti Airlines or Simrik Airlines (www.simrikairlines.com) for around US$220 (Dh800) return. 

The trek

Restricted area permits (US$500 per person) are required for trekking in the Upper Mustang area. The challenging Meso Kanto pass between Tilcho Lake and Jomson should not be attempted by those without a lot of mountain experience and a good support team. An excellent trekking company with good knowledge of Upper Mustang, the Annaurpuna Circuit and Tilcho Lake area and who can help organise a version of the trek described here is the Nepal-UK run Snow Cat Travel (www.snowcattravel.com). Prices vary widely depending on accommodation types and the level of assistance required. 

Updated: October 27, 2021, 2:04 PM