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
RESULTS
5pm: Watha Stallions Cup Handicap (PA) Dh 70,000 (Dirt) 2,000m
Winner: Dalil De Carrere, Bernardo Pinheiro (jockey), Mohamed Daggash (trainer)
5.30pm: Maiden (TB) Dh 70,000 (D) 2,000m
Winner: Miracle Maker, Xavier Ziani, Salem bin Ghadayer
6pm: Maiden (PA) Dh 70,000 (D) 1,600m
Winner: Pharitz Al Denari, Bernardo Pinheiro, Mahmood Hussain
6.30pm: Maiden (PA) Dh 70,000 (D) 1,600m
Winner: Oss, Jesus Rosales, Abdallah Al Hammadi
7pm: Handicap (PA) Dh 70,000 (D) 1,400m
Winner: ES Nahawand, Fernando Jara, Mohamed Daggash
7.30pm: Maiden (PA) Dh 70,000 (D) 1,000m
Winner: AF Almajhaz, Abdul Aziz Al Balushi, Khalifa Al Neyadi
8pm: Maiden (PA) Dh 70,000 (D) 1,000m
Winner: AF Lewaa, Bernardo Pinheiro, Qaiss Aboud.
Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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