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.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
SPEC SHEET
Display: 10.9" Liquid Retina IPS, 2360 x 1640, 264ppi, wide colour, True Tone, Apple Pencil support
Chip: Apple M1, 8-core CPU, 8-core GPU, 16-core Neural Engine
Memory: 64/256GB storage; 8GB RAM
Main camera: 12MP wide, f/1.8, Smart HDR
Video: 4K @ 25/25/30/60fps, full HD @ 25/30/60fps, slo-mo @ 120/240fps
Front camera: 12MP ultra-wide, f/2.4, Smart HDR, Centre Stage; full HD @ 25/30/60fps
Audio: Stereo speakers
Biometrics: Touch ID
I/O: USB-C, smart connector (for folio/keyboard)
Battery: Up to 10 hours on Wi-Fi; up to 9 hours on cellular
Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram
Rating: 2/5
The specs: Lamborghini Aventador SVJ
Price, base: Dh1,731,672
Engine: 6.5-litre V12
Gearbox: Seven-speed automatic
Power: 770hp @ 8,500rpm
Torque: 720Nm @ 6,750rpm
Fuel economy: 19.6L / 100km
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
Fight card
1. Featherweight 66kg: Ben Lucas (AUS) v Ibrahim Kendil (EGY)
2. Lightweight 70kg: Mohammed Kareem Aljnan (SYR) v Alphonse Besala (CMR)
3. Welterweight 77kg:Marcos Costa (BRA) v Abdelhakim Wahid (MAR)
4. Lightweight 70kg: Omar Ramadan (EGY) v Abdimitalipov Atabek (KGZ)
5. Featherweight 66kg: Ahmed Al Darmaki (UAE) v Kagimu Kigga (UGA)
6. Catchweight 85kg: Ibrahim El Sawi (EGY) v Iuri Fraga (BRA)
7. Featherweight 66kg: Yousef Al Husani (UAE) v Mohamed Allam (EGY)
8. Catchweight 73kg: Mostafa Radi (PAL) v Ahmed Abdelraouf of Egypt (EGY)
9. Featherweight 66kg: Jaures Dea (CMR) v Andre Pinheiro (BRA)
10. Catchweight 90kg: Tarek Suleiman (SYR) v Juscelino Ferreira (BRA)
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
The biog
Simon Nadim has completed 7,000 dives.
The hardest dive in the UAE is the German U-boat 110m down off the Fujairah coast.
As a child, he loved the documentaries of Jacques Cousteau
He also led a team that discovered the long-lost portion of the Ines oil tanker.
If you are interested in diving, he runs the XR Hub Dive Centre in Fujairah
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The advice provided in our columns does not constitute legal advice and is provided for information only. Readers are encouraged to seek independent legal advice.
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
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
The 12
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
The study of 13 essential drugs showed costs in the United States were about 300 per cent higher than the global average, followed by Germany at 126 per cent and 122 per cent in the UAE.
Thailand, Kenya and Malaysia were rated as nations with the lowest costs, about 90 per cent cheaper.
In the case of insulin, diabetic patients in the US paid five and a half times the global average, while in the UAE the costs are about 50 per cent higher than the median price of branded and generic drugs.
Some of the costliest drugs worldwide include Lipitor for high cholesterol.
The study’s price index placed the US at an exorbitant 2,170 per cent higher for Lipitor than the average global price and the UAE at the eighth spot globally with costs 252 per cent higher.
High blood pressure medication Zestril was also more than 2,680 per cent higher in the US and the UAE price was 187 per cent higher than the global price.
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened. He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia. Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”. Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.