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".
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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Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
