• ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
  • ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
  • ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
  • ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
  • ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
  • Remnants of explosive devices used by ISIS to blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    Remnants of explosive devices used by ISIS to blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
  • ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
  • ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel
    ISIS blew up electricity pylons near Jurf Al Sakhar. Photo supplied by residents of the southern Iraqi governorate of Babel

ISIS bombed high-voltage power lines near Baghdad, Iraqi military claims


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An ISIS attack on electricity pylons in an area south of Baghdad held by Iran-backed hardline militia Kataib Hezbollah caused several explosions on Tuesday, official and militia sources told The National.

The incident in Jurf Al Sakhar, 65 kilometres south of Baghdad, was first reported as air strikes, but militias in the area, the Iraqi government and the US, which has troops in the country, denied this.

No deaths or injuries were reported.

"Several electric power transmission towers in the Bahbahani area, north of the Babil governorate, were attacked and sabotaged by ISIS gangs. This was initially interpreted as air strikes," the Iraqi military said.

A security operation was launched after the attack to find militants.

ISIS has not claimed responsibility for the attacks or commented on the accusation that they carried out the attack.

Despite the government announcing victory over ISIS in 2017, remnants and cells of the group still regularly stage hit-and-run attacks or plant explosives across the country.

Several reports stated that security forces in the governorate had come under attack, but military sources refuted the claim.

Air strikes on Iran-backed groups in Iraq – in pictures 

  • Damaged military vehicles in the aftermath of US air strikes at a militarised zone in the Jurf Al Sakhr area in Iraq's Babylon province controlled by Kataib Hezbollah. AFP
    Damaged military vehicles in the aftermath of US air strikes at a militarised zone in the Jurf Al Sakhr area in Iraq's Babylon province controlled by Kataib Hezbollah. AFP
  • US air strikes targeting pro-Iranian military factions in Iraq killed one civilian and five security personnel early on March 13, the Iraqi military said. AFP
    US air strikes targeting pro-Iranian military factions in Iraq killed one civilian and five security personnel early on March 13, the Iraqi military said. AFP
  • The Pentagon said the strikes were in retaliation for rocket fire against an Iraqi base the night of March 12 that killed one British and two US military personnel in the deadliest such attack in years. AFP
    The Pentagon said the strikes were in retaliation for rocket fire against an Iraqi base the night of March 12 that killed one British and two US military personnel in the deadliest such attack in years. AFP
  • An impact crater in the aftermath of US military air strikes at a militarized zone in the Jurf Al Sakhr area in Iraq's Babylon province. AFP
    An impact crater in the aftermath of US military air strikes at a militarized zone in the Jurf Al Sakhr area in Iraq's Babylon province. AFP
  • A member of the Hashed Al Shaabi paramilitaries injured in an area targeted by US military air strikes, receives treatment while lying on a bed at Hilla General Teaching Hospital in Iraq's central city of Hilla on March 13, 2020. AFP
    A member of the Hashed Al Shaabi paramilitaries injured in an area targeted by US military air strikes, receives treatment while lying on a bed at Hilla General Teaching Hospital in Iraq's central city of Hilla on March 13, 2020. AFP
  • An ambulance that transported members of the Hashed Al Shaabi paramilitaries, injured in an area targeted by US military air strikes, arrives at Hilla General Teaching Hospital. AFP
    An ambulance that transported members of the Hashed Al Shaabi paramilitaries, injured in an area targeted by US military air strikes, arrives at Hilla General Teaching Hospital. AFP
  • This annotated image provided by the US Department of Defense showing aerial images of sites targeted in airstrikes on Friday, March 13, 2020. US Department of Defense via AP
    This annotated image provided by the US Department of Defense showing aerial images of sites targeted in airstrikes on Friday, March 13, 2020. US Department of Defense via AP
  • This annotated image provided by the US Department of Defense showing aerial images of sites targeted in airstrikes on Friday, March 13, 2020. US Department of Defense via AP
    This annotated image provided by the US Department of Defense showing aerial images of sites targeted in airstrikes on Friday, March 13, 2020. US Department of Defense via AP
  • Iraqi army soldiers inspect the destruction at an airport complex under construction in Karbala. AP
    Iraqi army soldiers inspect the destruction at an airport complex under construction in Karbala. AP
  • Marine Corps Gen Kenneth F McKenzie, commander of US Central Command, talks to journalists about the military response to rocket attacks that killed two US and one UK service members in Iraq. Getty Images via AFP
    Marine Corps Gen Kenneth F McKenzie, commander of US Central Command, talks to journalists about the military response to rocket attacks that killed two US and one UK service members in Iraq. Getty Images via AFP
  • Marine Corps Gen Kenneth F McKenzie, commander of US Central Command, talks to journalists about the military response to rocket attacks that killed two US and one UK service members in Iraq. Getty Images via AFP
    Marine Corps Gen Kenneth F McKenzie, commander of US Central Command, talks to journalists about the military response to rocket attacks that killed two US and one UK service members in Iraq. Getty Images via AFP

Reports initially suggested that the US had conducted air strikes on the area, targeting Iranian backed militia groups. However, Capt Bill Urban, a spokesman for US Central Command, told The National that Washington was not involved.

The explosions "are not and were not the results of any US military action", he said.

"I have seen reports of the explosion but have no independent knowledge of it," Capt Urban said.

Yehya Rasool, a spokesman for the Iraqi military, also said the reports of attacks on Iraqi security forces were wrong.

Jurf Al Sakhar was one of the main strongholds for Sunni militant groups such as Al Qaeda in Iraq following the US-led invasion of 2003.

It came under the control of the insurgents in June 2014, but they were driven out a few months later by security forces.

Thousands of Sunnis who fled the town have been unable to return as it is under the control of powerful Iran-backed Shiite militias, including Kataib Hezbollah. There are few government forces in the area.

Sunni politicians have repeatedly called for their community to return.

The attack is the latest by ISIS against Iraq's electricity infrastructure in remote areas as it seeks to destabilise the government.

High voltage power lines in remote areas such as the eastern province of Diyala and the northern provinces of Kirkuk and Salahuddin have been blown up, causing massive power outages, according to security forces.

US Secretary of State Mike Pompeo tweeted his recollection of an attempted storming of the US embassy by Iran-backed militias and their supporters in December 2019 as news emerged of the explosions.

“When violent protesters attacked the US Embassy on New Year’s Eve 2019, US State Department special agents defended the compound against the mob for more than 40 hours, with no loss of life or serious injuries,” Mr Pompeo said.

The US and Iran came close to war after the US targeted Iran-backed militia groups in late 2019 in response to attacks on US forces.

Washington launched an air strike just outside Baghdad's airport that killed Iranian general Qassem Suleimani and top Iraqi militia leader Abu Mahdi Al Muhandis on January 3 last year.

In retaliation, Tehran fired rockets at Iraqi bases hosting American forces, causing brain injuries to dozens of soldiers.

Over the past year, Iranian allies in Iraq have attacked and killed US and international troops, and attacked the Baghdad embassy. The US has retaliated by launching air strikes against militia groups.

Baghdad accuses "outlaw groups" of launching the attacks, but Washington blames Iran-backed militias. The attacks have often been claimed by fringe and formerly little heard of groups that experts say are a smokescreen for the Popular Mobilisation Forces, an umbrella grouping of militias sanctioned by the government but often supported and funded by Iran.

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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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