Iraqi military bases hosting US troops in Iraq’s western Anbar province and the capital Baghdad were hit by Katyusha rockets on Wednesday.
And in Syria, eight rounds of indirect fire landed inside a base with members of the US-led coalition, the Iraqi and US militaries said.
No casualties were reported in the three attacks, part of a series that began on Monday, the anniversary of a US air strike that killed top Iranian general Qassem Suleimani in Baghdad two years ago.
An Iraqi officer said a base housing US troops in the western Anbar province was hit with five Katyusha rockets on Wednesday evening. Three other rockets fell outside the base’s perimeter.
The officer said US-led coalition forces at the base were forced into shelters by the barrage.
There was no immediate comment from the coalition, which is in Iraq to help fight ISIS.
Later Wednesday, a previously unheard-of group in Iraq calling itself Qassem Al Jabarayn claimed responsibility for the Ain Al Asad attack.
The group pledged in an online post to keep up attacks until the full withdrawal of US forces.
Since Suleimani’s death, Iran-backed militias in Iraq have become increasingly unruly and disparate, although some analysts say they have splintered only to allow them to claim attacks under different names to hide their involvement.
Earlier on Wednesday, the Iraqi military said a rocket launcher with one rocket was found in a residential district in western Baghdad, an area used in the past by Iran-backed militias to fire at the airport.
In eastern Syria, the rounds hit a base run by the US-backed Syrian Democratic Forces with a small coalition advisory presence. The coalition said there was minor damage.
Coalition forces, acting on intelligence, responded by firing six rounds of artillery towards the point of origin of the attack just outside the eastern town of Mayadeen, a stronghold of Iran-backed fighters, the coalition said.
“Iran-supported malign actors fired … from within civilian infrastructure with no regard for civilian safety,” it said.
The coalition said that hours earlier, US-led coalition forces had watched several launch sites near the base known as Green Village.
Coalition forces conducted strikes to eliminate the threats, it said.
“The coalition reserves the right to defend itself and partner forces against any threat, and will continue to do everything within its power to protect those forces,” said Maj Gen John Brennan, commander of the joint task force.
Pentagon spokesman John Kirby said on Wednesday that the military has been preparing for increased attacks in Iraq around the end of the year.
“We’re very mindful of the threat environment and it is very dynamic right now,” Mr Kirby said.
He said the attacks could be related to the anniversary of Suleimani’s killing or a reaction to the continuing presence of American forces in Iraq, but are probably a combination of both.
Iranian-backed militias have wanted all US troops out of the country, and many believed that would happen by the end of the year.
On Monday, two armed drones were shot down as they headed towards a centre housing US advisers at Baghdad airport.
Two explosives-laden drones targeting an Iraqi military base housing US troops in western Anbar province were destroyed on Tuesday.
The 2020 US drone strike at Baghdad’s airport killed Suleimani, who was the head of Iran’s overseas operations branch, the Quds Force, and Abu Mahdi Al Muhandis, deputy commander of Iran-backed militias in Iraq known as the Popular Mobilisation Forces.
Pro-Iran factions in Iraq have vowed revenge for the killing and have said attacks against the US presence in Iraq would stop only when American troops leave the country.
The US-led coalition formally ended its combat mission supporting Iraqi forces in the continuing fight against ISIS last month.
About 2,500 troops will remain as the coalition shifts to an advisory mission to continue supporting Iraqi forces.
The top US commander for the Middle East, Gen Frank McKenzie, warned last month that he expected increasing attacks on US and Iraqi personnel by Iranian-backed militias.
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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
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