• Two men stand near the scene of a rocket attack targeting Erbil's airport, the first time in nearly two months that Western military or diplomatic installations have been targeted in Iraq. AFP
    Two men stand near the scene of a rocket attack targeting Erbil's airport, the first time in nearly two months that Western military or diplomatic installations have been targeted in Iraq. AFP
  • A man inspects the damage near the scene of a rocket attack in Erbil, the capital of the northern Iraqi Kurdish autonomous region. AFP
    A man inspects the damage near the scene of a rocket attack in Erbil, the capital of the northern Iraqi Kurdish autonomous region. AFP
  • There were several blasts and a fire blazing for a few minutes near the airport. AFP
    There were several blasts and a fire blazing for a few minutes near the airport. AFP
  • Smoke rises over Erbil, Iraq, where mortar shells reportedly struck close to the airport. Reuters
    Smoke rises over Erbil, Iraq, where mortar shells reportedly struck close to the airport. Reuters
  • Security forces gather following a rocket attack in Erbil, the capital of the northern Iraqi Kurdish autonomous region. AFP
    Security forces gather following a rocket attack in Erbil, the capital of the northern Iraqi Kurdish autonomous region. AFP
  • People look at damage caused by the rocket attack on Erbil airport in Iraqi Kurdistan. Eight rockets targeted the airport, one of which hit an apartment complex near the US consulate. EPA
    People look at damage caused by the rocket attack on Erbil airport in Iraqi Kurdistan. Eight rockets targeted the airport, one of which hit an apartment complex near the US consulate. EPA
  • Broken glass at the Bright Castle Motors building after reports of mortar shells landing near Erbil airport, Iraq. Reuters
    Broken glass at the Bright Castle Motors building after reports of mortar shells landing near Erbil airport, Iraq. Reuters
  • Five people were wounded and many shops damaged, security officials said. EPA
    Five people were wounded and many shops damaged, security officials said. EPA

Erbil attack: Iran-made rockets used to kill contractor and wound US soldier


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Rockets made in Iran were used in an attack on Erbil International Airport on Monday night that killed one civilian contractor and wounded a US serviceman as well as nine others.

At least three rockets were fired at the airport in the semi-autonomous Kurdistan Region of Iraq around 9.30pm on Monday evening, one of which hit a military complex where US-led coalition troops are based, security sources told AFP.

There were several blasts and a fire blazed for a few minutes near the airport, Reuters reported.

Two other missiles hit residential areas near the airport, a source said.

At least two civilians near the airport were among the wounded.

Windows at the airport were blown out. The extent of the damage from the attack was not clear. Flights into and out of the airport were delayed or cancelled on Tuesday morning.

The airport reopened on Tuesday afternoon and flights resumed, authorities said.

READ MORE: Everything we know so far about Erbil attack

It was unclear if the attack was aimed at international forces or the airport.

Kurdistan's interior ministry said counterterrorism, security, and police units immediately launched an investigation after the attack, in coordination with coalition forces.

Officials located a vehicle they suspected the rockets were fired from.

"The vehicle was a Kia and it was located between Erbil and Gwer,"the ministry said.

"Last night’s attack employed the same method and technique used in a previous assault on the Erbil airport," it said.

Monday’s attack was the first time a US military or diplomatic installation was attacked in Iraq in almost two months.

US Secretary of State Anthony Blinken said the US was "outraged" by the attack and vowed to support the investigation.

A group calling itself Saraya Awliya Al Dam claimed responsibility for the attack. Little is known about the group or its capabilities. However, it appears to be one of the dozens of new organisations likely tied to Iran that have emerged and claimed attacks against international forces in Iraq over the last 18 months.

Kurdish intelligence services found Iranian Fajr 1 rockets still intact at the launch site, which was reportedly within the Kurdish region of Iraq.

The Fajr 1 has a short range of around 8km, confirming the view of security sources who told the Associated Press the projectiles had been launched by militia fighters within the boundaries of the semi-autonomous region.

While state-sanctioned militias, some with ties to Iran, operate across Iraq, security inside the Kurdish region is handled by local authorities and the militia would have had to infiltrate the region to carry out the attack with the short-range missile.

Prime Minister Mustafa Al Kadhimi on Tuesday ordered the formation of a committee with authorities in the KRG to investigate the attack.

Iraqi President Barham Salih described the attack as a “terrorist act” that represented a “dangerous escalation”.

"We have no choice but to strengthen our efforts to root out the forces of terror and attempts to plunge the country into chaos," Mr Salih said on Twitter.

It is now a battle between "state and sovereignty against terrorism and outlaws," he said.

Prime Minister of the semi-autonomous Kurdish Region Masrour Barzani also condemned the "terrorist attack," saying that he had held a phone call with Mr Al Kadhimi to discuss the investigation and also spoke with Mr Blinken.

"We agreed to coordinate closely in the investigation to identify the outlaws behind it," he said on Twitter.

The latest attack of many 

The attack is just the latest by elements of the Popular Mobalisation Forces, paramilitaries consisting largely of Shiite armed groups formed to fight ISIS alongside government forces in 2014 but often trained and armed by Iran.

In December 2019, a PMF group killed a US contractor in Iraq, sparking a series of American airstrikes and militia retaliation. The US then killed Iranian Quds force head Qassem Suleimani in January 2020 leading to the massive Iranian ballistic missile attack on US bases in Iraq that left dozens of American soldiers with brain injuries but caused no deaths.

War was only narrowly averted when the US decided further escalation could lead to full-scale conflict.

In March 2020, Iran-backed militias killed a US soldier, a US contractor and a British soldier at Taji military camp, north of Baghdad.

Although the PMF are officially a part of the state security forces, they have remained outside of the military chain of command and are regarded as acting at Iran’s behest.

Iraq has found itself caught in the middle of increasing tension between Iran and the US since Washington pulled out the 2015 nuclear deal between Tehran and world powers.

The US under Donald Trump also imposed stringent sanctions on Tehran to try to curtail its interference in the region.

Mr Trump also told Iran on December 24, 2020, that if one American was killed in attacks in Iraq then the US would hold Tehran responsible. "Think it over" he warned.

Western military and diplomatic sites have been the targets of dozens of rockets and roadside bomb attacks since the autumn of 2019, but most of the violence has taken place in Baghdad.

American and Iraqi officials blamed hardline elements of the PMF, including the pro-Iran faction Kataib Hezbollah and Asaib Ahl Al Haq, for such attacks.

These groups are vehemently opposed to the US-led coalition, which has been based in Iraq since 2014 to help local troops fight ISIS.

RESULTS

Tottenham 1

Jan Vertonghen 13'

Norwich 1

Josip Drmic 78'

2-3 on penalties

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

Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

The distance learning plan

Spring break will be from March 8 - 19

Public school pupils will undergo distance learning from March 22 - April 2. School hours will be 8.30am to 1.30pm

Staff will be trained in distance learning programmes from March 15 - 19

Teaching hours will be 8am to 2pm during distance learning

Pupils will return to school for normal lessons from April 5

UK-EU trade at a glance

EU fishing vessels guaranteed access to UK waters for 12 years

Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

Smoother border management with use of e-gates

Cutting red tape on import and export of food

Biog

Mr Kandhari is legally authorised to conduct marriages in the gurdwara

He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada

Father of two sons, grandfather of six

Plays golf once a week

Enjoys trying new holiday destinations with his wife and family

Walks for an hour every morning

Completed a Bachelor of Commerce degree in Loyola College, Chennai, India

2019 is a milestone because he completes 50 years in business

 

Notable groups (UAE time)

Jordan Spieth, Si Woo Kim, Henrik Stenson (12.47pm)

Justin Thomas, Justin Rose, Louis Oosthuizen (12.58pm)

Hideki Matsuyama, Brooks Koepka, Tommy Fleetwood (1.09pm)

Sergio Garcia, Jason Day, Zach Johnson (4.04pm)

Rickie Fowler, Paul Casey, Adam Scott (4.26pm)

Dustin Johnson, Charl Schwartzel, Rory McIlroy (5.48pm)

The team

Videographer: Jear Velasquez 

Photography: Romeo Perez 

Fashion director: Sarah Maisey 

Make-up: Gulum Erzincan at Art Factory 

Models: Meti and Clinton at MMG 

Video assistant: Zanong Maget 

Social media: Fatima Al Mahmoud  

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Results:

5pm: Handicap (PA) | Dh80,000 | 1,600 metres

Winner: Dasan Da, Saeed Al Mazrooei (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) | Dh80,000 | 1,600m

Winner: AF Saabah, Tadhg O’Shea, Ernst Oertel

6pm: Handicap (PA) | Dh80,000 | 1,600m

Winner: Mukaram, Pat Cosgrave, Eric Lemartinel

6.30pm: Handicap (PA) | Dh80,000 | 2,200m

Winner: MH Tawag, Richard Mullen, Elise Jeanne

7pm: Wathba Stallions Cup Handicap (PA) | Dh70,000 | 1,400m

Winner: RB Inferno, Fabrice Veron, Ismail Mohammed

7.30pm: Handicap (TB) | Dh100,000 | 1,600m

Winner: Juthoor, Jim Crowley, Erwan Charpy

Fifa%20World%20Cup%20Qatar%202022%20
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AIR
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EBen%20Affleck%3Cbr%3E%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EMatt%20Damon%2C%20Jason%20Bateman%2C%20Ben%20Affleck%2C%20Viola%20Davis%3Cbr%3E%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5