The UN mission to Iraq has expressed concern over political infighting between the major rival parties in the semi-autonomous Kurdistan region.
The Kurdistan Democratic Party and Patriotic Union of Kurdistan have been at odds over many issues since late last year, mainly elections to the regional parliament now scheduled for November 18.
Tensions over key election-related laws led to a fist-fight in the parliament on Monday between representatives of the two parties, raising fears of a further delay to the vote.
Jeanine Hennis-Plasschaert, the UN Secretary General's special representative for Iraq, voiced concern over the situation late on Wednesday.
“Ongoing political infighting in KRI [the Kurdistan Region of Iraq] is very disturbing,” Ms Hennis-Plasschaert said.
“Once again, we call on all parties to work in the interest of all peoples and find common ground on outstanding electoral issues soonest.
“Timely, credible elections are a democratic essential.”
The last election for the region’s 111-seat parliament and president was held in 2018. The next election was to be held last year, but it was postponed because of deep differences between the KDP and PUK.
The PUK wants to amend the parliamentary elections law to divide the Kurdish region into four constituencies instead of one and to review the voters’ roll, alleging it contains false names.
The scuffle between KDP and PUK politicians in parliament on Monday began after the KDP forced a vote on reactivating the electoral commission.
The PUK wanted to put the amended election law and the reactivation of the election commission in one package.
On Tuesday, the Kurdistan Region’s official gazette published the controversial decree.
The two sides have since entered a legal battle as to whether the parliamentary session was legal or not, deepening disagreements and threatening to delay the elections.
Attention has now turned to the Iraqi Federal Supreme Court to rule on whether last year’s decision by the Kurdistan Region’s parliament to extend its term was constitutional.
The final ruling was scheduled for Wednesday, but has been postponed until May 30.
To prevent the Kurdistan Region from entering a legal vacuum, the majority of the legislators voted in October last year to extend the four-year term of the legislative body by one year.
The KDP currently holds 45 seats in parliament to the PUK's 21.
Further disagreements between the KDP and PUK are over power-sharing, assassinations of PUK-linked officials and sharing oil and gas revenue.
The Kurdish region won self-rule in 1991, when the US imposed a no-fly zone over it in response to Saddam Hussein’s brutal repression of Kurdish uprisings.
The PUK and KDP fought a civil war in the mid-1990s that killed thousands. Many more Kurds sought refuge abroad. In 1998, the two sides stopped the fighting after signing a US-brokered deal.
After the 2003 US-led invasion that toppled Saddam and paved the way to recognise the Kurdistan Region of Iraq in the 2005 constitution, the two parties entered a power-sharing deal.
Global state-owned investor ranking by size
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China
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Japan
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Norway
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Canada
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Singapore
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EA Sports FC 24
Voy!%20Voy!%20Voy!
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Omar%20Hilal%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Muhammad%20Farrag%2C%20Bayoumi%20Fouad%2C%20Nelly%20Karim%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
PAKISTAN v SRI LANKA
Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore
Tickets are available at www.q-tickets.com
SAUDI RESULTS
Team Team Pederson (-40), Team Kyriacou (-39), Team De Roey (-39), Team Mehmet (-37), Team Pace (-36), Team Dimmock (-33)
Individual E. Pederson (-14), S. Kyriacou (-12), A van Dam (-12), L. Galmes (-12), C. Hull (-9), E. Givens (-8),
G. Hall (-8), Ursula Wikstrom (-7), Johanna Gustavsson (-7)
EMILY%20IN%20PARIS%3A%20SEASON%203
%3Cp%3ECreated%20by%3A%20Darren%20Star%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Lily%20Collins%2C%20Philippine%20Leroy-Beaulieu%2C%20Ashley%20Park%3C%2Fp%3E%0A%3Cp%3ERating%3A%202.75%2F5%3C%2Fp%3E%0A
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
Monday's results
- UAE beat Bahrain by 51 runs
- Qatar beat Maldives by 44 runs
- Saudi Arabia beat Kuwait by seven wickets
Abu%20Dhabi%E2%80%99s%20Racecard
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%E2%80%98White%20Elephant%E2%80%99
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jesse%20V%20Johnson%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Michael%20Rooker%2C%20Bruce%20Willis%2C%20John%20Malkovich%2C%20Olga%20Kurylenko%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5