Iran's regional proxy network has come under unprecedented pressure since the war in Gaza began, with leaders and officials being killed in targeted Israeli attacks over the past year.
Iran-backed militias in Iraq have been discussing future roles amid pressure to disarm, said an Iraqi source close to the Popular Mobilisation Forces (PMF), a coalition of militias dominated by groups with ties to Iran.
The militias are part of the Islamic Resistance in Iraq, an umbrella group of about 10 hardline Shiite armed factions that collectively command about 50,000 fighters and arsenals that include long-range missiles and anti-aircraft weapons, according to two security officials who monitor militias' activities.
The Resistance group, an important pillar of Iran's network of regional proxy forces, have claimed responsibility for dozens of missile and drone attacks on Israel and US forces in Iraq and Syria since the Gaza war erupted about 18 months ago.
"All previous governments, since the formation of the PMF by decision of the Shiite religious authority, have been subject to pressure to restrict arms to the state," the source said.
Here are the Iran-backed militias you need to know about:
Kataib Hezbollah
Kataib Hezbollah (Hezbollah Brigades) was founded in the aftermath of the 2003 US-led invasion of Iraq and is one of the elite Iraqi armed factions closest to Iran. It is the most powerful armed faction in the Islamic Resistance in Iraq, and has claimed hundreds of attacks on US forces since the Gaza war began.
After its founding, the group quickly developed a reputation for deadly attacks against military and diplomatic targets in the 2000s, using a mixture of sniper, rocket and mortar attacks and roadside bombs.
The US designated it as a terrorist organisation in 2009. It was led by dual Iraqi-Iranian citizen Abu Mahdi Al Muhandis until he was killed in a US drone strike at Baghdad International Airport in 2020, along with Iranian Quds Force commander Qassem Soleimani.
It views US troops in Iraq as foreign occupiers and has called for their forceful expulsion. The US has struck Kataib Hezbollah positions, bases and training and logistics hubs several times over the years.
The group fought alongside other Shiite militias against mostly Sunni rebels during Syria's civil war and has continued to operate in Syria since.
Kataib Hezbollah has thousands of fighters and an arsenal of drones, rockets and short-range ballistic missiles, Iraqi officials and members of the group say.
Al Nujaba Movement
The Al Nujaba Movement (or Hezbollah Al Nujaba) is led by Akram Al Kaabi, who after 2003 was part of the Jaish Al Mahdi militia, before joining Asaib Ahl Al Haq and then travelling to Syria to establish Al Nujaba in around 2013. By 2014, many of its personnel had returned to Iraq and joined the new PMF movement.
In 2008, the US Treasury sanctioned Al Kaabi for involvement in attacks against the US-led coalition.
In 2019, the US State Department designated Al Nujaba as a terrorist group.
Sayyed Al Shuhada
Kataib Sayyid Al Shuhada (KSS, Battalion of the Master of Martyrs) is an Iraqi Shiite paramilitary group formed in 2013. It is funded, trained and equipped by the IRGC's Quds Force and Hezbollah.
The group has been described as an Iranian proxy, and is one of the original militias that formed the PMF in 2014.
It was also active in Syria, where its main focus was the protection of the Sayyidah Zaynab Mosque in a southern suburb of Damascus. It militarily supported the Syrian government and participated in the Syrian civil war.
On November 17, 2023, the US government designated KSS as a foreign terrorist organisation.
Asaib Ahl Al Haq
A splinter of Moqtada Al Sadr’s Jaish Al Mahdi militia that broke away in 2005-2006 with support from Iran's Islamic Revolutionary Guard Corps-Quds Force (IRGC-QF) and Lebanese Hezbollah.
Formed to undertake anti-US operations in Iraq under the leadership of senior Sadrist religious student Qais Al Khazali, his brother Laith Al Khazali, and Sadrist commander Akram Kaabi.
The group undertook a January 2007 attack on the US base at the Karbala police centre that resulted in the kidnapping and murder of five American soldiers. Qais and Laith Al Khazali were detained by the US-led coalition from 2007 to 2010, until their release was brokered for the return of a Western hostage and the bodies of executed Britons.
After the US withdrawal in 2011, the group tightened its ties to the IRGC-QF’s axis of resistance and sent a contingent to fight in the Syrian civil war under the IRGC-QF's operational control.
After 2014, Asaib Ahl Al Haq became a central component of the PMF, while facing accusations that it had committed human rights violations against Sunnis.
In January 2020, the group was designated by the US as a terrorist organisation. Also in the same year, Qais and Laith Al Khazali were put on a terror list.
Imam Ali Brigades
Imam Ali Brigades was established in June 2014 under the leadership of Shibl Al Zaidi, a former Mahdi Army commander. In the war against ISIS, the group deployed forces in Iraq (beginning in 2014) and Syria (2015).
The US Treasury designated Al Zaidi as a terrorist in 2018 for allegedly acting as a financial co-ordinator between the Quds Force, Iraqi paramilitaries and Lebanese Hezbollah.
It established the Professionals for Reconstruction Party, winning one seat in the 2018 elections, when it also joined the Al Fatah coalition.
As of 2018, Imam Ali Brigades had an estimated 7,000 fighters, although it has reportedly become less active as a paramilitary force since around 2020.
Jund Al Imam (Soldiers of the Imam)
The group was originally formed as a militia during the 1991 Iraqi uprisings, with help from Iran. The group came back to prominence after regrouping in Iraq to fight against ISIS in 2014, when it participated in the liberation of Jurf Al Sakhar, helping take back control of the area from the group.
In 2017, the group, along with six other groups, formed the PMF.
Ansar Allah Al Awfiya
Initially emerged as a political group in 2013 under the name Kayan Al Sidq Wal Ataa (Entity of Honesty and Giving). In 2014, it joined the PMF under the name Ansar Allah Al Awfiya. It has also reportedly been active in Syria.
Some media outlets blamed the group for killing dozens of Syrians in Deir Ezzor province in 2021. The US accused Ansar Allah Al Awfiya of killing of three US servicemen in January 2024 and designated it as a terrorist group.
In the 2018 election, the group aligned itself with the Fatah coalition.
Since 2023, the group claimed attacks on Israel, most of which have not been verified.
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
VEZEETA PROFILE
Date started: 2012
Founder: Amir Barsoum
Based: Dubai, UAE
Sector: HealthTech / MedTech
Size: 300 employees
Funding: $22.6 million (as of September 2018)
Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
The specs: 2019 Infiniti QX50
Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)
The specs
Price: From Dh180,000 (estimate)
Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder
Transmission: Eight-speed automatic
Power: 320hp @ 5,700rpm
Torque: 400Nm @ 2,200rpm
Fuel economy, combined: 9.7L / 100km
The specs: 2018 Maserati GranTurismo/GranCabrio
Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)
Engine 4.7L V8
Transmission Six-speed automatic
Power 460hp @ 7,000rpm
Torque 520Nm @ 4,750rpm
Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
What's in the deal?
Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024
India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.
India will also cut automotive tariffs to 10% under a quota from over 100% currently.
Indian employees in the UK will receive three years exemption from social security payments
India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery
Company%20Profile
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UAE currency: the story behind the money in your pockets