At least nine people were killed in Iraq’s Dohuk province in the semi-autonomous Kurdish region on Wednesday after a Turkish attack struck holidaying families.
The attack, described by Kurdish media outlet K24 as a “bombardment”, hit the tourist resort of Zahko, a popular destination for Iraqis from across the country.
A graphic video of the scene showed screaming women and children, some bloodied by injuries in a cloud of dust in the aftermath of the explosion, echoing a similar attack in January last year that injured two children and was also captured on camera.
Iraq Prime Minister Mustafa Al Kadhimi accused Turkey of the deadly bombardment, Kurdish news outlet Rudaw reported.
Mr Al Kadhimi called the attack “blatant and flagrant violation of Iraqi sovereignty and the lives and security of Iraqi citizens”, and said Baghdad reserves the “full right” to respond to such attacks, the report said.
Turkey rebutted claims that it had carried out the strike that killed eight tourists and wounded another 23 people, saying the attack was a terror act.
The Iraqi military said Mr Al Kadhimi was sending senior government officials to investigate the bombing.
Military spokesman Maj Gen Saad Maan said: "The commander-in-chief of the armed forces dispatched the minister of foreign affairs, the deputy commander of joint operations, his personal secretary and the commander of the Border Guard forces to the place of the bombing to investigate the incident and visit the wounded."
Iraq's Ministry of Foreign Affairs called the attack a "flagrant violation of Iraq's sovereignty and a clear threat to the security of civilians, a number of whom were martyred and others were injured as a result of this act", the state-linked Iraqi News Agency reported. The ministry said the issue would be raised with the UN Security Council.
Turkey's Ministry of Foreign Affairs issued a statement extending its condolences to the family of the dead. It said it was ready to "take all steps to reveal the truth" of who is behind the attack.
A source in Turkey's Defence Ministry said he had "no information reporting or confirming artillery fire in this area", AFP reported.
The defence ministry said two PKK militants had surrendered to a Turkish security point at the Habur border crossing with Iraq, about 10km from Zakho, but made no mention of the attack.
Baghdad on Wednesday recalled its charge d'affaires from Ankara for consultations and summoned the Turkish ambassador for talks after accusing Ankara of the attack.
Iraq's National Security Ministerial Council, chaired by Prime Minister Mustafa Al Kadhimi, also demanded the withdrawal of Turkey's armed forces "from all Iraqi territory".
Riot police were lined up outside the Turkish embassy compound in Baghdad in anticipation of protests against the bombardment, Rudaw said on its English Twitter channel.
The United Nations Assistance Mission for Iraq (Unami) "strongly condemned" the attack, it said in a statement late on Wednesday.
"The mission expresses its deepest condolences to the families of the victims and wishes the injured a speedy recovery," the statement said.
"Civilians are once again suffering the indiscriminate effects of explosive weapons. Under international law, attacks must not be directed at the civilian population.
"Unami therefore calls for a thorough investigation to determine the circumstances surrounding the attack and emphasises that the sovereignty and territorial integrity of the Republic of Iraq must be respected at all times."
Regular military operations
Turkey has conducted regular military operations in northern Iraq, part of a four-decade battle against Kurdish separatist militias, such as the Kurdistan Workers Party, or PKK.
In the past, Turkish operations in Iraq would last for months, but since 2016 Turkey has established a permanent military presence in Bashiqa, about 75 kilometres from Dohuk.
While the Kurdish Regional Government (KRG) is opposed to PKK operations, it maintains strong diplomatic and economic links to Ankara. The separatist PKK has also clashed with Kurdish Peshmerga fighters, a paramilitary force under KRG control, which often co-ordinates with Iraqi government forces.
Continuing Turkish military operations have led to increasing anger from Iraqi nationalist parties in Baghdad and some militia groups linked to Iran, who have in recent months launched attacks against Turkish forces.
In June, a Turkish air strike in the northern Iraqi city of Sinjar killed a 12-year-old boy.
In southern Iraq, there was mounting anger on Wednesday evening as details emerged of the casualties, who were mainly from the south, Zahko mayor Mushir Muhammad Bashir told the Iraqi News Agency.
Basra Today, a popular social media account on Twitter from the southern port city, "called on citizens to set a date for a protest in front of the Turkish Consulate in Basra".
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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
US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
Ponti
Sharlene Teo, Pan Macmillan
How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
