Iraq’s highest court has stopped the handover of a federal police building in the northern province of Kirkuk to the Kurdish Democratic Party.
The proposed move had caused tensions in the city, which is home to Kurds, Arabs and Turkmen.
Four protesters – reported to be Kurds – were shot dead in Kirkuk on Saturday, as ethnic groups clashed.
In a governorate where there has been decades of intercommunal conflict, the dispute centres on a building in Kirkuk city that was once the headquarters of the KDP but occupied by the army after 2017.
A Supreme Court ruling on Sunday halted an order from Prime Minister Mohammed Shia Al Sudani in his capacity as the commander-in-chief of Iraq's armed forces to hand over the army building to the KDP on September 1.
Iraqi Kurdish Prime Minister Masrour Barzani, of the KDP, described the court’s decision as a “farce” in a post on X, formerly Twitter.
Federal forces seized Kirkuk and surrounding oilfields in October 2017 after the KDP organised a referendum for Kurdish independence.
This referendum, which was opposed by international allies of the Kurdish regional government, including the US and the UK, would have annexed Kirkuk, wrapping the governorate into Iraq's semi-autonomous Kurdish region.
The KDP vacated its headquarters in the city at the time, and within weeks of the vote, federal Iraqi government forces had retaken control of the governorate.
The agreement to form the current government, under the leadership of Mr Al Sudani, included a provision for the return of the KDP to the province, which met opposition from some communities in Kirkuk.
At a cabinet meeting on Sunday, Mr Al Sudani reiterated orders he had issued to the authorities to investigate the circumstances surrounding the death of the four protesters and “hold all those responsible for the deaths and injuries accountable in accordance with the law”.
The announced investigation followed Prime Minister Barzani's call on the Iraqi government “to intervene immediately to protect the lives of citizens, public property and demonstrators. We cannot allow irresponsible individuals to escalate and exacerbate the situation.”
Mr Al Sudani met with members of parliament who represent Kirkuk to discuss the situation on Sunday. He called the deaths “regrettable”.
Last week, a group of Arab residents closed the Kirkuk to Erbil motorway in protest against the reopening of the KDP headquarters.
On Saturday, Kurdish protesters demanded the reopening of the road, leading tensions with security forces.
Following Saturday's violence, Iraqi security forces were sent to deter further clashes.
Amir Shwani, Kirkuk police spokesman, said a curfew had been lifted and vehicles were moving normally in the city on Sunday.
But security forces sent additional personnel to the streets to “prevent violence and protect civilians”, he added.
Kirkuk, which lies along the fault lines between the Kurdish autonomous region and areas controlled by Iraq's Shiite-dominated central government, has been the focus of some of the country's worst post-ISIS violence.
The governorate is home to Iraq's oldest continually producing oilfields, which are thought to contain up to nine billion barrels of recoverable oil.
The fields and related infrastructure were briefly under the control of Kurdish Peshmerga forces during the war against ISIS, but were regained by federal government forces following the failed Kurdish independence referendum.
The final status of the mixed-ethnicity and mixed-religion province is supposed to be settled by a referendum, outlined in Iraq's 2005 constitution, but steps to put the constitutional article into effect have either been delayed by security problems or avoided because of political controversy in Baghdad and Erbil.
KILLING OF QASSEM SULEIMANI
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Vaccine Progress in the Middle East
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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
The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
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