A Kataib Hezbollah flag is waved outside the US embassy in Baghdad. Reuters
A Kataib Hezbollah flag is waved outside the US embassy in Baghdad. Reuters
A Kataib Hezbollah flag is waved outside the US embassy in Baghdad. Reuters
A Kataib Hezbollah flag is waved outside the US embassy in Baghdad. Reuters

Who are Kataib Hezbollah? Iran-backed militia claims 'Islamic Resistance' title


Robert Tollast
  • English
  • Arabic

The US is primed to strike Iran-backed militia Kataib Hezbollah and its allies in Iraq after Sunday’s deadly drone strike in Jordan, which killed three American soldiers and was described by US officials as characteristic of the group's activity.

Kataib Hezbollah wants the US to stand down, and on Tuesday declared a halt to its attacks against US targets, although some analysts say it will probably form a new group to continue attacks.

Kataib Hezbollah also leads a Shiite militia alliance called the Islamic Resistance in Iraq, which initially was seen as a front organisation. However, Kataib Hezbollah admitted its connection to the organisation in November.

Other groups in the “resistance” outfit include Harakat Al Nujaba, and Kataib Sayyid Al Shuhada, who have a long history of attacking US forces and fighting in Syria. All have well-documented ties to Iran, publicly supporting Tehran's theocracy or thanking Iran for material support.

But who exactly are the militants who have once again found themselves in America’s crosshairs?

From their early origins after the 2003 US-led invasion of Iraq invasion to becoming Washington’s nemesis in Iraq and Syria, Kataib Hezbollah has a controversial history, with its members allegedly involved in abducting and killing civilians during Iraq’s post-invasion sectarian strife and the war on ISIS, and later the killing of hundreds of Shiite protesters in 2019-2020.

The group rose from a small coalition of Iran-backed radicals in the chaos of the US occupation, eventually becoming a fully funded group linked to the Iraqi government, with millions of dollars in income, advanced drones and ballistic missiles.

Where did Kataib Hezbollah come from?

Iraq’s Shiite militias attacking US and coalition forces since 2003 fall broadly into three categories: those formed to fight Saddam Hussein’s regime in the 1980s and 1990s, those formed after 2003 specifically to strike US troops, and those formed during the 2014-2018 war against ISIS.

Kataib Hezbollah are in the second category, but its founders, including Abu Mahdi Al Muhandis, were members of either Iraq’s Dawa party – a conservative Shiite party founded in the 1950s whose members faced the death penalty if caught during Saddam's regime – or the Islamic Supreme Council of Iraq. The latter was formed in Iran by its Islamic Revolutionary Guard Corps.

Al Muhandis was a member of all three groups at different points.

Iraqi troops ride in Soviet-made tanks during the Iran-Iraq War, which raged from 1980 to 1988. Getty Images
Iraqi troops ride in Soviet-made tanks during the Iran-Iraq War, which raged from 1980 to 1988. Getty Images

Members of these opposition groups were exiled to Iran or Syria, but took divergent paths, with Dawa members being accused of acts of terrorism, striking back at Saddam’s regime crackdowns in Iraq and the wider region.

The ISCI, meanwhile, developed an armed unit called the Badr Brigades, which acted as an insurgent force during the long and bloody Iran-Iraq war, which Al Muhandis fought in.

It is from the Badr Brigades, later the political party Badr Organisation, that Kataib Hezbollah emerged.

According to one close observer of Iraqi militias, “Kataib Hezbollah came from Badr because Badr was unwilling to fight the coalition and joined the National Police.”

Members of the Iraqi police parade during a ceremony to mark Police Day in Baghdad on January 9. AFP
Members of the Iraqi police parade during a ceremony to mark Police Day in Baghdad on January 9. AFP

In other words, Badr saw an opportunity to support the post-2003 Shiite-dominated Iraqi government and, alongside Dawa, worked with the US.

Badr infiltrated security forces, pursuing a sectarian agenda, but loosely co-operating with the coalition, while Kataib Hezbollah broke away to fight US forces.

Despite its origins in Iraq's anti-occupation insurgency, which included highly conservative followers of Shiite cleric Moqtada Al Sadr, Kataib Hezbollah did not announce its existence until 2007.

At the time, Al Muhandis was an MP in Iraq, having been elected in 2005, but reportedly spent most of his time in Iran after being accused by the US and Kuwait of masterminding the bombing of the French and US embassies in Kuwait in 1983.

What are Kataib Hezbollah's ties to Iran?

Al Muhandis later worked with Iranian general Qassem Suleimani, who would go on to lead the IRGC's overseas operations arm, the Quds Force. They organised hundreds of attacks against US forces, bringing Iranian weapons into Iraq and killing 603 American troops between 2003 and 2011, according to the Pentagon.

The Quds Force became the vanguard of Tehran's efforts to build allied Shiite militias across the region. Al Muhandis died in the same vehicle as Suleimani in a US drone strike in 2020 near Baghdad airport, after a series of militia clashes with the US.

By the time of his death, Al Muhandis had become instrumental in turning Iraq's Popular Mobilisation Forces from a disparate group of militias into an official Iraqi government-funded body that leant heavily towards Iran, even clashing with Iraqi police and commandos.

Iraqis participate in a candlelight vigil near Baghdad's International Airport on January 2, marking the fourth anniversary of the deaths of Qassem Suleimani and Abu Al Muhandis. AFP
Iraqis participate in a candlelight vigil near Baghdad's International Airport on January 2, marking the fourth anniversary of the deaths of Qassem Suleimani and Abu Al Muhandis. AFP

Accusations that Iran has closely advised, trained and armed Kataib Hezbollah and allied groups have persisted.

US intelligence cables, leaked in 2011, describe Al Muhandis as one of Iran’s key allies and say his militia was probably trained in Iran before returning to Iraq to attack American troops. Similar allegations persist today in US Treasury documents on sanctions.

Since Al Muhandis’s death, Kataib Hezbollah commander Abu Al Mohammedawi has risen to become the chief of staff of the PMF, alongside Kataib Hezbollah's overall commander Ahmad Al Hamidawi, who led units of the militia in support of Syrian President Bashar Al Assad during the country's civil war.

The PMF's funding has been doubled in the most recent Iraqi budget, which, along with its holdings in property, farmland and businesses, has left Kataib Hezbollah more powerful than ever.

Paris%20Agreement
%3Cp%3EArticle%2014%3C%2Fp%3E%0A%3Cp%3E1.%20%5BThe%20Cop%5D%20shall%20periodically%20take%20stock%20of%20the%20implementation%20of%20this%20Agreement%20to%20assess%20the%20collective%20progress%20towards%20achieving%20the%20purpose%20of%20this%20Agreement%20and%20its%20long-term%20goals%20(referred%20to%20as%20the%20%22global%20stocktake%22)%3C%2Fp%3E%0A%3Cp%3E2.%20%5BThe%20Cop%5D%20shall%20undertake%20its%20first%20global%20stocktake%20in%202023%20and%20every%20five%20years%20thereafter%C2%A0%3C%2Fp%3E%0A

The Cockroach

 (Vintage)

Ian McEwan 
 

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

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In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

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

HEADLINE HERE
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Important questions to consider

1. Where on the plane does my pet travel?

There are different types of travel available for pets:

  • Manifest cargo
  • Excess luggage in the hold
  • Excess luggage in the cabin

Each option is safe. The feasibility of each option is based on the size and breed of your pet, the airline they are traveling on and country they are travelling to.

 

2. What is the difference between my pet traveling as manifest cargo or as excess luggage?

If traveling as manifest cargo, your pet is traveling in the front hold of the plane and can travel with or without you being on the same plane. The cost of your pets travel is based on volumetric weight, in other words, the size of their travel crate.

If traveling as excess luggage, your pet will be in the rear hold of the plane and must be traveling under the ticket of a human passenger. The cost of your pets travel is based on the actual (combined) weight of your pet in their crate.

 

3. What happens when my pet arrives in the country they are traveling to?

As soon as the flight arrives, your pet will be taken from the plane straight to the airport terminal.

If your pet is traveling as excess luggage, they will taken to the oversized luggage area in the arrival hall. Once you clear passport control, you will be able to collect them at the same time as your normal luggage. As you exit the airport via the ‘something to declare’ customs channel you will be asked to present your pets travel paperwork to the customs official and / or the vet on duty. 

If your pet is traveling as manifest cargo, they will be taken to the Animal Reception Centre. There, their documentation will be reviewed by the staff of the ARC to ensure all is in order. At the same time, relevant customs formalities will be completed by staff based at the arriving airport. 

 

4. How long does the travel paperwork and other travel preparations take?

This depends entirely on the location that your pet is traveling to. Your pet relocation compnay will provide you with an accurate timeline of how long the relevant preparations will take and at what point in the process the various steps must be taken.

In some cases they can get your pet ‘travel ready’ in a few days. In others it can be up to six months or more.

 

5. What vaccinations does my pet need to travel?

Regardless of where your pet is traveling, they will need certain vaccinations. The exact vaccinations they need are entirely dependent on the location they are traveling to. The one vaccination that is mandatory for every country your pet may travel to is a rabies vaccination.

Other vaccinations may also be necessary. These will be advised to you as relevant. In every situation, it is essential to keep your vaccinations current and to not miss a due date, even by one day. To do so could severely hinder your pets travel plans.

Source: Pawsome Pets UAE

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
How to become a Boglehead

Bogleheads follow simple investing philosophies to build their wealth and live better lives. Just follow these steps.

•   Spend less than you earn and save the rest. You can do this by earning more, or being frugal. Better still, do both.

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Overview

What: The Arab Women’s Sports Tournament is a biennial multisport event exclusively for Arab women athletes.

When: From Sunday, February 2, to Wednesday, February 12.

Where: At 13 different centres across Sharjah.

Disciplines: Athletics, archery, basketball, fencing, Karate, table tennis, shooting (rifle and pistol), show jumping and volleyball.

Participating countries: Algeria, Bahrain, Comoros, Egypt, Iraq, Jordan, Kuwait, Lebanon, Libya, Morocco, Oman, Palestine, Saudi Arabia, Sudan, Syria, Tunisia, Qatar and UAE.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Global state-owned investor ranking by size

1.

United States

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China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3ETelr%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202014%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E65%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%20and%20payments%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3Enearly%20%2430%20million%20so%20far%3C%2Fp%3E%0A
SUE%20GRAY'S%20FINDINGS
%3Cp%3E%22Whatever%20the%20initial%20intent%2C%20what%20took%20place%20at%20many%20of%20these%20gatherings%20and%20the%3Cbr%3Eway%20in%20which%20they%20developed%20was%20not%20in%20line%20with%20Covid%20guidance%20at%20the%20time.%3C%2Fp%3E%0A%3Cp%3E%22Many%20of%20these%20events%20should%20not%20have%20been%20allowed%20to%20happen.%20It%20is%20also%20the%20case%20that%20some%20of%20the%3Cbr%3Emore%20junior%20civil%20servants%20believed%20that%20their%20involvement%20in%20some%20of%20these%20events%20was%20permitted%20given%20the%20attendance%20of%20senior%20leaders.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22The%20senior%20leadership%20at%20the%20centre%2C%20both%20political%20and%20official%2C%20must%20bear%20responsibility%20for%20this%20culture.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22I%20found%20that%20some%20staff%20had%20witnessed%20or%20been%20subjected%20to%20behaviours%20at%20work%20which%20they%20had%20felt%20concerned%20about%20but%20at%20times%20felt%20unable%20to%20raise%20properly.%3C%2Fp%3E%0A%3Cp%3E%22I%20was%20made%20aware%20of%20multiple%20examples%20of%20a%20lack%20of%20respect%20and%20poor%20treatment%20of%20security%20and%20cleaning%20staff.%20This%20was%20unacceptable.%22%C2%A0%3C%2Fp%3E%0A
Updated: February 01, 2024, 8:47 AM