Smoke rises over Erbil, Iraq, after an attack near the city's airport in February. Image: Reuters
Smoke rises over Erbil, Iraq, after an attack near the city's airport in February. Image: Reuters
Smoke rises over Erbil, Iraq, after an attack near the city's airport in February. Image: Reuters
Smoke rises over Erbil, Iraq, after an attack near the city's airport in February. Image: Reuters

New Shiite militia claims drone attack on US base in northern Iraq


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A previously unknown Shiite militia has claimed responsibility for a drone attack against US-led international coalition troops in the Kurdish region of northern Iraq.

The explosives-laden drone struck a military complex at Erbil International Airport late on Wednesday, the regional interior ministry said. It damaged a warehouse but caused no casualties.

A group calling itself Al Sabiqoon, or The Forerunners, issued a statement claiming the attack a few hours later.

“Our essential condition is that the [US] occupation leave the whole region or we will target their bases in all countries,” it said.

The National could not independently verify the authenticity of the statement, but it was posted on social media account linked to established Iran-backed Shiite militias and is similar to statements issued by these groups.

Iran-aligned paramilitary groups have demanded that all foreign troops, including about 2,500 Americans, leave Iraq, calling their presence an "occupation".

In February, a rocket attack on the same base killed a contractor and wounded nine people, including a US service member. US officials blamed Iran-backed militias for that incident.

The anti-ISIS coalition is stationed in Iraq at the request of Baghdad, as is a Nato-led mission that trains Iraqi security forces.

Al Sabiqoon is the latest of more than a dozen Shiite militias to emerge since a US drone attack that killed Iranian commander Qassem Suleimani and Abu Mahdi Al Muhandis, leader of Iraq's Popular Mobilisation Forces, in January last year.

The new militias have claimed attacks on US assets throughout the country and are seen as offshoots of the PMF – a network of powerful Iran-allied militias that operate with little government oversight despite being officially under the Iraqi military.

Prime Minister Mustafa Al Kadhimi ordered an investigation into the attack in Erbil.

"The sovereignty and security of Iraq are the responsibility of the government and security forces," he said.

"These type of terrorist acts taking place during the holy month of Ramadan are aimed at destabilising the country."

The US State Department condemned the attack. “The Iraqi people have suffered for far too long from this kind of violence and violation of their sovereignty," spokesman Ned Price said.

The Kurdistan region Prime Minister, Masrour Barzani, condemned the “terror attack” and called for the withdrawal of unofficial militant groups stationed near the region.

"Any armed group that is not operating under the authority of official Iraqi security forces must withdraw immediately from the Kurdistan Region's border," Mr Barzani said.

The UAE condemned the attack on Thursday, demanding an end to terrorist attacks in the region.

The country called for all parties to de-escalate tension and practise self-restraint, according to a statement by the Ministry of Foreign Affairs and International Co-operation.

PMF fighters stationed near the region's borders said they came under attack from Kurdish Peshmerga forces on Thursday morning.

The PMF's 30th Brigade said Peshmerga fired a guided missile and a barrage of bullets from the opposite hillside, injuring one soldier.

The brigade, made up of ethnic Shabak and known as Liwa Al Shabak, is stationed in and around the once Christian-dominated city of Bartella. The US sanctioned its leader, Waad Qado, in 2019 for alleged human rights abuses against Christians.

Hoshyar Zebari, a former Iraqi deputy prime minister and senior Kurdish politician, said Wednesday's attack was a "clear and dangerous escalation".

The use of a drone in Wednesday's attack is a "new development" for the Kurdish region, according to Dean Mikkelsen, a risk consultant who advises companies doing business in Iraq.

Mr Mikkelsen said the drones were "most often used in Yemen against Saudi Arabia's oil and gas facilities via Houthis", the Iran-backed Yemeni rebels.

The attack in Erbil came shortly after a Turkish military base in northern Iraq came under attack, Iraqi security forces said.

Turkish state TV reported that one rocket hit the base in Bashiqa, killing a soldier. Two other rockets hit a nearby village, injuring a child.

In a tweet, the US blamed an “Iran-backed militia” for the attack.

“We condemn Iran's destabilising actions in Iraq that have deadly consequences for Iraqi people and their neighbours,” the US State Department’s office for Near Eastern Affairs said.

Turkey established the base outside of Mosul in 2015 to train Sunni fighters and Kurdish Peshmerga units for the battle to expel ISIS from the city.

Ankara has ignored calls from the Iraqi government to fulfil its promise to withdraw after the defeat of ISIS in late 2017.

Turkey also has troops in Iraq both as part of a Nato contingent and a force that has attacked Kurdish separatist militants in the north.

There was no immediate claim of responsibility for Bashiqa attack.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

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

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Dos

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Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
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