Members of the UN Security Council. AFP
Members of the UN Security Council. AFP
Members of the UN Security Council. AFP
Members of the UN Security Council. AFP

UN Security Council condemns attack in northern Iraq that killed civilians


Mina Aldroubi
  • English
  • Arabic

The UN Security Council has condemned the attack in the northern Iraqi province of Dohuk, which resulted in the deaths of at least nine civilians including children.

Artillery bombing hit the tourist resort of Zakho, a popular destination for Iraqis from across the country, on July 20. The strike also injured more than 30 people.

The condemnation came after Baghdad requested an emergency session of the council over the deadly attack.

"Members of the Security Council expressed their deepest sympathy and condolences to the families of the victims and to the Government of Iraq and the Iraqi Kurdistan Region," said the council.

The UN body expressed its full "support for the Iraqi authorities in their investigations" and wished "a speedy and full recovery to those who were injured."

It called on all member states to "co-operate actively with the government of Iraq and all other relevant authorities in support of these investigations."

"The members of the Security Council reiterated their support for the independence, sovereignty, unity, territorial integrity, democratic process and prosperity of Iraq," said the UN body.

Iraq has accused Turkey of the deadly bombardment, but Ankara rejected claims that it had carried out the strike.

Turkish President Tayyip Erdogan said on Monday that the attack was carried out by "terrorists" and aimed at harming Turkey-Iraq ties.

Mr Erdogan said Turkey had informed its Nato allies, including the US, as well as Iraqi authorities, of its position on the attack.

The president called on Iraq not to fall for what he described as propaganda by Kurdish militants.

He was speaking to Turkish state broadcaster TRT Haber.

Turkey's Ministry of Foreign Affairs issued a statement after the attack extending its condolences to the victims' families.

The ministry said it was ready to "take all steps to reveal the truth" of who was behind the attack.

Ankara has for years been conducting attacks and military operations in northern Iraq, part of a four-decade battle against Kurdish separatist militias, such as the Kurdistan Workers Party, or PKK.

In 2016, Turkey established a permanent military presence in Bashiqa, about 75 kilometres from Dohuk.

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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Men:

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2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

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18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

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Engine: 2.0-litre 4-cyl turbo 

Power: 265hp from 5,000-6,500rpm 

Torque: 400Nm from 1,800-4,500rpm 

Transmission: 7-speed dual-clutch auto 

Speed: 0-100kph in 6.2sec 

Top speed: 232kph 

Fuel consumption: 10.7L/100km 

On sale: May or June 

Price: From Dh259,900  

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Power: 201hp at 5,200rpm

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Transmission: 6-speed auto

Fuel consumption: 8.7L/100km

Price: Dh133,900

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Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.

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Updated: July 26, 2022, 6:18 AM