A group calling itself Saraya Awliya Al Dam has reportedly claimed responsibility for Monday night's attack on a US military base near Erbil, in the Kurdish Region of Iraq.
The attack killed a civilian contractor and injured six people, including a US serviceman.
While the claim could not immediately be verified, the past 18 months have seen the emergence of a number of new Shiite militia groups in Iraq.
These have been characterised as front organisations for official Iran-backed groups within a larger Iraqi militia organisation – the Popular Mobilisation Forces (PMF).
Kurdish intelligence services later found Iranian Fajr-1 rockets still intact at their launch site, within the Kurdish region of Iraq.
The Fajr 1 has a short range of around eight kilometres, confirming the view of security sources that the projectiles used in the Erbil attack had been launched by militia fighters within the semi-autonomous region.
The PMF is linked to the Iraqi government, but a number of hardline elements and the leadership of the organisation often follow Iranian orders.
It has sent units to fight in Syria and has attacked international coalition forces in Iraq.
A previous attack on the base near Erbil originated in the Nineveh plains, outside the northern Iraqi city of Mosul, an area under the control of Iran-backed militias.
In the hours before the Erbil attack, another group calling itself Ashab Ahl Kahf fired rockets at Turkish forces in northern Iraq, who were undertaking an offensive against the Kurdistan Workers' Party militia.
Ashab Ahl Kahf is thought to be linked to Asaib Ahl Al Haq, a hardline PMF militia with a political wing, Sadiqun, which has 15 seats in Iraq's parliament.
US Secretary of State Antony Blinken said he was "outraged" by the attack in Erbil, and pledged that the US would work with Iraqi authorities in investigations to hold those responsible to account.
However, this could be a difficult task. Even if the attacks can be traced to Iran-backed groups, hardline pro-Iranian militias enjoy a degree of protection from their allied political parties in Iraq's parliament.
Calling for an investigation is in stark contrast to what occurred following a similar incident under the administration of former president Donald Trump.
When rockets killed a US civilian contractor on December 27, 2019, the situation escalated into US airstrikes and PMF retaliation.
This culminated in the assassination of Iran's Maj Gen Qassem Suleimani, commander of the Islamic Revolutionary Guard Corps' Quds Force, and in response, an Iranian ballistic missile attack on US bases in Iraq.
War was averted when the US decided further escalation could lead to full-scale conflict.
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Five expert hiking tips
- Always check the weather forecast before setting off
- Make sure you have plenty of water
- Set off early to avoid sudden weather changes in the afternoon
- Wear appropriate clothing and footwear
- Take your litter home with you
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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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Killing of Qassem Suleimani
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
All Black 39-12 British & Irish Lions
The Outsider
Stephen King, Penguin
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke
Two stars
Federer's 11 Wimbledon finals
2003 Beat Mark Philippoussis
2004 Beat Andy Roddick
2005 Beat Andy Roddick
2006 Beat Rafael Nadal
2007 Beat Rafael Nadal
2008 Lost to Rafael Nadal
2009 Beat Andy Roddick
2012 Beat Andy Murray
2014 Lost to Novak Djokovic
2015 Lost to Novak Djokovic
2017 Beat Marin Cilic
The candidates
Dr Ayham Ammora, scientist and business executive
Ali Azeem, business leader
Tony Booth, professor of education
Lord Browne, former BP chief executive
Dr Mohamed El-Erian, economist
Professor Wyn Evans, astrophysicist
Dr Mark Mann, scientist
Gina MIller, anti-Brexit campaigner
Lord Smith, former Cabinet minister
Sandi Toksvig, broadcaster
More from Armen Sarkissian
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
CHATGPT%20ENTERPRISE%20FEATURES
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5