Turkey's ground and air offensive against Kurdish militants in northern Iraq has forced hundreds of Christians and other minorities to flee their villages in recent weeks.
Turkish air strikes and shelling destroyed large areas of forest and countryside in Duhok province of Iraq's autonomous Kurdistan region, residents and officials told The National.
At least five Iraqi civilians have been killed and more than two dozen wounded since Turkey launched its campaign against fighters of the Kurdistan Workers' Party (PKK) on June 17.
The armed group has been fighting the Turkish state since 1984 for more cultural and political rights for Kurds. At one point the group wanted an independent state in the Kurdish areas in south-east Turkey.
The PKK maintains bases in a mountainous triangular area of northern Iraq between its borders with Turkey and Iran.
But Iraqi minorities say Turkey's Operation Claw-Eagle air campaign and Claw-Tiger ground offensive affected areas with no PKK presence and drove residents out of their ancestral homelands.
"Turkey bombs the Christian villages under the pretext of the existence of PKK militants, but currently there are no PKK militants in our area," a Chaldean Catholic from the village of Sharanish said.
“We have left our orchards and villages due to the Turkish shelling and we are now living in Zakho district, 50 kilometres north-west of Duhok.
“We left our church in Sharanish village behind us, the village is empty now, and most of our plantations were burnt due to the Turkish bombings."
There were almost 320,000 Christians living in Iraqi Kurdistan, according to an estimate in 2015, but many have since fled abroad to escape increasing threats from ISIS and Turkish bombardments.
In Duhok province there are 12 majority Christian villages and almost all were evacuated because of continuing Turkish military offensives against PKK fighters.
A Chaldean priest in Zakho district said residents of the mountainous region suffered Turkish bombardment for "several years" but it had now intensified.
“The recent attacks were very fierce and are continuing. Fortunately there were no casualties, but they caused panic among women and children,” he said.
"We call on the Turkish government, the Kurdistan Regional Government, the UN and member states of the global coalition against ISIS to work to immediately stop these attacks on Christian, Yazidi and Muslim villagers.
"Christians need an international protection, especially Christian villages in Zakho and its surroundings.”
Although Turkey said its offensive was aimed at the PKK, which is considered a terrorist organisation by Ankara, the US and the EU, observers have questioned its goals.
A senior official at the US Commission on International Religious Freedom said it was “concerned with Turkey's air strikes near civilian areas, especially on those Christians and Yazidis who have already been victims of genocide”.
"It seems these strikes have more to do with Turkey's regional ambitions than they have to do with security," said Nadine Maenza, vice chairwoman of the commission.
The Turkish presidency's twitter account recently posted a map showing Turkish military bases from 1995 and newer Turkish military bases in northern Iraq. The map also showed a "safe zone" that Turkey proposed to create that covered large areas of Iraqi Kurdistan territory.
The tweet was deleted after criticism from Iraqi Kurdish officials and the central government in Baghdad.
Iraq has formally opposed Turkey's military campaign and the presence of Turkish troops in its territory.
Turkey claims its operations in the country are legitimate because PKK fighters are launching attacks on Turkish forces from Iraqi territory.
Ankara blamed both the Kurdistan Regional Government and the Iraqi federal government for failing to expel PKK fighters from Iraq.
Christian civilians said they rejected the incursions by Turkey and Iran.
Christians say Iranian forces shell border areas in Iraqi Kurdistan claiming it is targeting bases of the Iranian Kurdish opposition parties, but often strike villages.
They say the Iraqi prime minister and president have a constitutional duty to protect the country’s borders and sovereignty.
"People of 16 villages, including Christians, cannot return to their homes within my area to collect their agricultural products, since the villages are located beyond Turkey's newly established barriers," Zeravan Musa, head of the Darkar subdistrict in Zakho, said.
“Turkey intensively bombed our areas from June 18, causing anxiety and panic among citizens. We ask both Turkey and the PKK to halt their war.”
Hawraman Gachenay, head of the endowment and religious affairs committee in the Kurdistan parliament, said criticised the displacement of civilians from all religious backgrounds.
"Displacing the Christians is an inhumane and bad action," he said.
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Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Abu Dhabi card
5pm: Handicap (TB) Dh100,000 2,400m
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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
Zayed Sustainability Prize
The five pillars of Islam
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Israel Palestine on Swedish TV 1958-1989
Director: Goran Hugo Olsson
Rating: 5/5
UAE tour of Zimbabwe
All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I
How to increase your savings
- Have a plan for your savings.
- Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
- Decide on a financial goal that is important to you and put your savings to work for you.
- It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings.
- Carol Glynn, founder of Conscious Finance Coaching
Sanju
Produced: Vidhu Vinod Chopra, Rajkumar Hirani
Director: Rajkumar Hirani
Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani
Rating: 3.5 stars