Iranian general Qassem Suleimani, centre, was killed in a US drone strike on January 3, 2020, leading to greater tensions between Iraq's government and pro-Iran Iraqi militias. AFP / KHAMENEI.IR
Iranian general Qassem Suleimani, centre, was killed in a US drone strike on January 3, 2020, leading to greater tensions between Iraq's government and pro-Iran Iraqi militias. AFP / KHAMENEI.IR
Iranian general Qassem Suleimani, centre, was killed in a US drone strike on January 3, 2020, leading to greater tensions between Iraq's government and pro-Iran Iraqi militias. AFP / KHAMENEI.IR
Qassem Suleimani assassination left Iraq at the mercy of militias
A year on, the killing of Iran's top general alongside Iraqi military commander Abu Mahdi Al Muhandis leaves a power vacuum different forces are fighting to fill
A year after the US drone attack on Qassem Suleimani, the assassination of the commander of Iran's elite Quds Force and architect of Tehran’s proxy wars in the Middle East still reverberates.
His sudden death was not only a game changer in the US-Iran stand-off in the region, but also left a huge void in the Iraqi arena and opened a Pandora’s box of unrest in the country.
In a documentary to commemorate the first anniversary of Suleimani’s death, former Iraqi prime minister Nouri Al Maliki acknowledged that “the situation in Iraq has been hugely impacted”.
In the 12 months since Suleimani was assassinated alongside top Iraqi militia leader Abu Mahdi Al Muhandis, the security situation has disintegrated as Iran-backed militias assert their authority on streets where Iraq’s government, weakened by a year of pro-reform protests, a severe Covid-19 outbreak and an economy that is teetering on the edge of collapse, has little control.
Shortly after midnight on January 3, 2020, Sham Wings Airlines flight 501 from Syria landed at Baghdad International Airport with Suleimani among its 156 passengers.
Al Muhandis, deputy head of Iraq’s Popular Mobilisation Forces, which is primarily made up of Iran-backed militias, waited near the passenger stairs to receive the important visitor, unaware of three US drones circling overhead.
As the two men and their seven aides drove away from the airport, two missiles were fired from the drones. One hit the entourage vehicle, while the other missed its target. A third missile followed, hitting the speeding car carrying the two leaders. Both were killed.
An Iraqi boy carries the portraits of Iraqi commander Abu Mahdi al-Muhandis and Iranian Revolutionary Guards commander Qasem Soleimani during a demonstration in Baghdad's western Shoala neighbourhood. AFP
Iraqi supporters of the Hashed al-Shaabi paramilitary carry portraits of Iraqi commander Abu Mahdi al-Muhandis and Iranian Revolutionary Guards commander Qasem Soleimani during a demonstration in Baghdad's western Shoala neighbourhood. AFP
Iraqi supporters of the Hashed al-Shaabi paramilitary carry portraits of Iraqi commander Abu Mahdi al-Muhandis and Iranian Revolutionary Guards commander Qasem Soleimani during a demonstration in Baghdad's western Shoala neighbourhood. AFP
Iraqi supporters of the Hashed al-Shaabi paramilitary stand next to a portrait of Iraqi commander Abu Mahdi al-Muhandis during a demonstration in Baghdad's western Shoala neighbourhood. AFP
Iraqi tribal sheikhs stand next to the portraits of Iranian Revolutionary Guards commander Qasem Soleimani during a demonstration in Baghdad's western Shoala neighbourhood. AFP
An Iraqi boy carries the portraits of Iraqi commander Abu Mahdi al-Muhandis and Iranian Revolutionary Guards commander Qasem Soleimani during a demonstration in Baghdad's western Shoala neighbourhood. AFP
An Iraqi boy carries the portraits of Iraqi commander Abu Mahdi al-Muhandis and Iranian Revolutionary Guards commander Qasem Soleimani during a demonstration in Baghdad's western Shoala neighbourhood. AFP
Iraqi supporters of the Hashed al-Shaabi paramilitary carry portraits of Iraqi commander Abu Mahdi al-Muhandis and Iranian Revolutionary Guards commander Qasem Soleimani during a demonstration in Baghdad's western Shoala neighbourhood. AFP
A woman reacts over the grave of Iraqi militia commander Abu Mahdi al-Muhandis during the one year anniversary of the killing of him and senior Iranian military commander General Qassem Soleimani in a U.S. attack, at the Wadi al-Salam cemetery, in Najaf, Iraq. Reuters
Iraqi students gather to mark the one year anniversary of the killing of senior Iranian military commander General Qassem Soleimani and Iraqi militia commander Abu Mahdi al-Muhandis in a U.S. attack, at the Wadi al-Salam cemetery, in Najaf, Iraq. Reuters
Iraqi students gather to mark the one year anniversary of the killing of senior Iranian military commander General Qassem Soleimani and Iraqi militia commander Abu Mahdi al-Muhandis in a U.S. attack, at the Wadi al-Salam cemetery, in Najaf, Iraq. Reuters
Pictures of senior Iranian military commander General Qassem Soleimani and Iraqi militia commander Abu Mahdi al-Muhandis are seen near the remains of destroyed vehicles, during the one year anniversary of their killing in a U.S. drone attack, at Baghdad airport, Iraq. Reuters
Iranian revolutionary guards corps (IRGC) chief Hossein Salami greets Soleimani's son during a ceremony on the occasion of first anniversary of death of late Iranian Revolutionary Guards Corps (IRGC) Lieutenant general and commander of the Quds Force Qasem Soleimani in Tehran, Iran. EPA
Iranian revolutionary guards corps Quds force commander Esmail Ghaani speaks a ceremony on the occasion of first anniversary of death of late Iranian Revolutionary Guards Corps (IRGC) Lieutenant general and commander of the Quds Force Qasem Soleimani in Tehran, Iran. EPA
Hours later, US President Donald Trump – who ordered the operation – claimed that the killing of the man he referred to as the "number one terrorist anywhere in the world" had saved the lives of American personnel that Suleimani intended to kill in planned attacks in Iraq.
But security experts say the assassination heightened tensions and exacerbated the risks faced by US personnel on the ground there.
From a political and security perspective, the situation today is "more unpredictable, more dangerous" than it was when Suleimani and Al Muhandis were alive, Sajad Jiyad, an Iraq-focused analyst and fellow at The Century Foundation, told The National.
“If the Americans thought that they would make things better or safer for them, or his loss would mean that Iran becomes weaker, the events this year show that’s not true,” he said.
A few days after the assassination, Iran retaliated by firing nearly two dozen ballistic missiles at two Iraqi military bases where US troops were stationed.
Hours after the attack, the Pentagon reported 11 US soldiers wounded, but a month later the number increased to more than 100 soldiers who sustained traumatic injury in the attack.
Meanwhile, influential Iran-allied Shiite militias grew more defiant after Suleimani's death, launching further rocket and bomb attacks on US assets in the country.
Critics of the Iran-allied militias in the PMF, or the Hashed – the umbrella term used to describe the militias – were targeted in a series of assassinations as the security environment became increasingly lawless in Iraq.
Suleimani was the focal point for much of Iran’s policy in Iraq. He not only played a broker role in forming Iraq’s successive Shiite-led governments, but was also integral in forming, training and funding the Shiite militias that gained influence after the 2003 invasion that overthrew former dictator Saddam Hussein.
When ISIS overran the country in 2014, he orchestrated the fight against the militants through the government-sanctioned PMF.
His popularity was reinforced by images from the front lines of him instructing field leaders in fluent Arabic and sharing food and tea with the fighters.
In the absence of Suleimani and Al Muhandis, divisions emerged among different factions inside the PMF.
“Al Muhandis was a recognised leader of the PMF, all the groups recognised his leadership, they listened to him,” Mr Jiyad said.
With his death, the groups are becoming “more disunited and that will lead to more competition, more unpredictability and there is going to be less and less control over the PMF”, he said.
That division became clear during the pro-reform protests in Iraq last year, when Iran-backed militias were accused of targeting protesters and activists in violent crackdowns.
Since taking office in May, US-backed Prime Minister Mustafa Al Kadhimi struggled to control the militias.
In one recent incident, security forces arrested nearly a dozen militiamen accused of plotting a rocket attack against the US embassy, but they were released days later under pressure from militia leaders.
The assassination last January coupled with the protests "made Iran-backed militias stick together as they feel they are facing an existential threat", said Hamdi Malik, associate fellow at the Washington Institute think tank.
"But they are experiencing growing division," because of the absence of Al Muhandis, he said.
Iraq-US relations also suffered in the aftermath of the assassination, with pro-Iranian politicians in parliament pressing for the expulsion of US troops from Iraq.
The regular attacks against the US embassy in Baghdad and logistics convoys for the US-led International Coalition by previously unknown Shiite militias increased tension on the ground ahead of the anniversary, and President Trump vowed to retaliate if any soldier is killed by such attacks.
Iran’s supreme leader Ayatollah Ali Khamenei warned on Thursday that “revenge ... is certain and will be exacted at the right time”, state news agencies reported, after the country announced that it is ready to charge 48 individuals who authorities believe to be behind the assassination.
As the anniversary approaches, the atmosphere in Iraq is tense and Iraqis are worried that a new cycle of violence could erupt if US assets in Iraq are attacked once more.
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Essentials
The flights
Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg. The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company. When to go
The cooler winter months, from June to September, are best, especially for game viewing.
The Bio
Favourite holiday destination: Either Kazakhstan or Montenegro. I’ve been involved in events in both countries and they are just stunning.
Favourite book: I am a huge of Robin Cook’s medical thrillers, which I suppose is quite apt right now. My mother introduced me to them back home in New Zealand.
Favourite film or television programme: Forrest Gump is my favourite film, that’s never been up for debate. I love watching repeats of Mash as well.
Inspiration: My late father moulded me into the man I am today. I would also say disappointment and sadness are great motivators. There are times when events have brought me to my knees but it has also made me determined not to let them get the better of me.