Iraqi security forces are using "skull-piercing" tear gas canisters against protesters, killing at least five in an unprecedented use of the weapon, Amnesty International said on Thursday.
Anti-government demonstrations have rocked the Iraqi capital and its south this month, leaving more than 250 people dead so far, about half of them in the capital.
Amnesty said an investigation it carried out showed that security forces in Baghdad had deployed military-grade tear-gas canisters "to kill rather than disperse protesters".
"All the evidence points to Iraqi security forces deploying these military-grade grenades against protesters in Baghdad, apparently aiming for their heads or bodies at point-blank range," said Amnesty's Lynn Maalouf.
"This has had devastating results, in multiple cases piercing the victims' skulls, resulting in gruesome wounds and death after the grenades embed inside their heads," said Ms Maalouf, Middle East research director.
The rights watchdog said the tear gas grenades being used were two variants from Bulgaria and Serbia, which are "up to 10 times heavier than regular tear gas canisters".
When fired directly at protesters they cause "horrific injuries and deaths", it said.
Demonstrators have told AFP that tear gas canisters deployed during the last week of protests were reaching further, causing more severe asphyxiation and trauma wounds than those used in earlier rallies.
A doctor in Baghdad said it was "the first time" he had seen puncture wounds from tear gas grenades, even after treating casualties from rallies in previous years.
"We can tell they have been hit by the grenades from the smell. If they're still alive, we search for the wound and try to pull out the grenade," the doctor told said.
"It's clear that it's a direct hit."
Horrifying footage also circulated on social media showing young men with their eyes, mouths or other body parts smoking after apparently being hit with tear gas canisters.
Amnesty said it had verified several of those videos as well as CAT-scan imagery from medical workers in Baghdad showing entire grenades embedded in the skulls of victims.
It confirmed five deaths due to the grenades in as many days, with military experts, medics and forensic pathologists saying the "horrific nature" of the casualties was "unprecedented".
The Iraqi Human Rights Commission said it had documented 100 deaths since a second wave of protests erupted on October 24, caused by tear gas, trauma wounds from the canisters and live ammunition.
An earlier six-day round of rallies was even deadlier, with at least 157 killed, according to an official probe.
A security source told AFP Iraqi police had complained they "were not trained to deal with such large mass protests".
Amnesty urged the police to immediately stop using these weapons.
"What we've documented with these grenades in Baghdad goes far beyond misuse of a 'safer' weapon – the very design of the grenades being used is maximising the horrific injuries and death," Ms Maalouf said.
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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
US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
