A man inspects damage at a cafe following a suicide bombing in Balad, 80 kilometres north of Baghdad.
A man inspects damage at a cafe following a suicide bombing in Balad, 80 kilometres north of Baghdad.
A man inspects damage at a cafe following a suicide bombing in Balad, 80 kilometres north of Baghdad.
A man inspects damage at a cafe following a suicide bombing in Balad, 80 kilometres north of Baghdad.

Iraq violence kills 13 as major oil pipeline bombed


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BAGHDAD // Attacks in Iraq killed 13 people yesterday and shut down a major oil pipeline, halting exports to Turkey.

The attacks were the latest in a surge in violence that security forces have failed to curb, despite carrying out major operations against militants said to have resulted in scores of arrests, including 82 on Monday.

In the deadliest attack yesterday, a car bomb exploded after midday prayers at Al Zahraa Husseiniyah, a Shiite place of worship south of Baghdad, killing four people and wounding 14.

Militants have carried out attacks on both Sunni and Shiite mosques this year, raising fears of a return to all-out sectarian conflict in Iraq, which peaked in 2006-2007 and killed tens of thousands of people.

In the northern province of Kirkuk, another car bomb killed three police, while bombings also killed a soldier, a Sahwa anti-Al-Qaeda fighter and two civilians in Salaheddin province, north of the capital

And in Nineveh province, also in north Iraq, gunmen shot dead a former soldier and a civilian.

Militants also bombed a major pipeline carrying oil from northern Iraq to Turkey, near the town of Albu Jahash in Nineveh province.

The attack halted exports via the pipeline, a senior official from the North Oil Company said, adding that production was still continuing, but the oil was being stored.

Repairing the pipeline, which runs from the northern Iraqi oil hub of Kirkuk to the port of Ceyhan in Turkey, is expected to take between one and three days, the official said.

The attacks came a day after bombs targeting a cafe, a football field and a market in areas north of Baghdad killed 28 people.

The interior ministry on Monday announced the arrest of 82 suspected militants in Salaheddin and Diyala provinces, 56 of them at an alleged Al Qaeda training camp.

Authorities have repeatedly highlighted security operations, among the largest since US forces departed in December 2011, which they say have led to the killing or capture of many militants.

But whatever gains the operations have made, they have failed to stop the bloodshed.

Violence in Iraq has increased markedly this year, with analysts saying the upsurge is driven by anger among the Sunni Arab minority that the Shiite-led government has failed to address, despite months of protests.

Attacks have killed 3,421 people in Iraq since the beginning of 2013, an average of more than 15 per day.

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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How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

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