On Monday the Vatican announced that Pope Francis aims to make the first ever papal visit to Iraq in March next year. The four-day itinerary includes the capital Baghdad and the capital of the Iraqi Kurdistan Region, Erbil.
Perhaps most symbolically, Pope Francis also plans to visit Mosul and Qaraqosh. Both cities have historic Christian congregations, which were devastated by ISIS’s takeover of the areas in 2014. The trip will also include the ancient city of Ur, purportedly the birthplace of the prophet Abraham, who is revered by all Abrahamic faiths.
Other popes have tried to visit Iraq, including former pope John Paul II in 2000. But so far circumstances, or the Vatican itself, have deemed all such attempts too difficult to see through.
It is unsurprising that Pope Francis, with his desire to go out into the world to build tolerance, has revived the idea. In February 2019, he made history with his visit to the UAE, the first visit by a pope to the Arabian Peninsula. In co-signing the “document on human fraternity for world peace and living together” with the Grand Imam of Al-Azhar Ahmed Al Tayyeb, Pope Francis signaled his commitment to bringing people together.
Iraqi Christian children receive their First Communion. All Iraqis have been suffering under the pandemic and security situation in the country. AFP
The visit will not just be for the sake of the country's Christians but for all Iraqis, bringing them together around Pope Francis, an internationally recognised symbol of peace and tolerance
But he has also repeatedly highlighted Iraq's political situation as an issue of personal concern to him. In 2014, some were surprised by the force of his comments on the situation unfolding in the country, saying that it was “licit to stop unjust aggressors”. While he made clear he did not support “making war”, his answer to a question posed by a journalist showed he supported just use of force to protect the country and its citizens. In 2019, he told a group of leaders from Catholic aid agencies “I think constantly of Iraq – where I want to go next year – in the hope that it can face the future through the peaceful and shared pursuit of the common good on the part of all elements of society, including the religious, and not fall back into hostilities sparked by the simmering conflicts of the regional powers.” Earlier this year he also met President Barham Salih in the Vatican to discuss promoting stability and reconstruction in Iraq.
Pope Francis has also empowered Iraqi voices in the Vatican. In 2018 he appointed Chaldean Catholic Patriarch Louis Raphael I Sako, the president of Iraq’s Catholic bishops, to the senior Vatican position of cardinal. Cardinal Sako has described his appointment as being for the “whole of Iraq”.
This will also be true of the Pope’s upcoming visit in March. The well-being of Iraq’s Christian community is directly tied to that of all Iraq’s population. Cardinal Sako recognised this last year when he announced that his community would not hold public Christmas celebrations, in solidarity with Iraqis killed and wounded in anti-government protests at the time.
Iraq, like all nations, is suffering under the Covid-19 pandemic. But before this global catastrophe, all Iraqis were trying to recover from ISIS’s reign of terror, years of war, sanctions and internal strife. Therefore, the visit will not just be for the sake of the country’s Christians but for all Iraqis, bringing them together around Pope Francis, an internationally recognised symbol of peace and tolerance.
In 2015 the Pope made a statement, which for many has come to define his papacy, saying the Catholic Church must “leave her four walls” and go out to those on the “peripheries”. He was also the first pope in history to choose the papal name Francis, after St Francis of Assisi, who in the Christian tradition is particularly associated with helping the poor and dispossessed. Despite the fact many will view this unprecedented trip as risky, given the current state of the pandemic and security situation in Iraq, it fits the mission of today’s papacy.
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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Why does a queen bee feast only on royal jelly?
Some facts about bees:
The queen bee eats only royal jelly, an extraordinary food created by worker bees so she lives much longer
The life cycle of a worker bee is from 40-60 days
A queen bee lives for 3-5 years
This allows her to lay millions of eggs and allows the continuity of the bee colony
About 20,000 honey bees and one queen populate each hive
Honey is packed with vital vitamins, minerals, enzymes, water and anti-oxidants.
Apart from honey, five other products are royal jelly, the special food bees feed their queen
Pollen is their protein source, a super food that is nutritious, rich in amino acids
Beewax is used to construct the combs. Due to its anti-fungal, anti-bacterial elements, it is used in skin treatments
Propolis, a resin-like material produced by bees is used to make hives. It has natural antibiotic qualities so works to sterilize hive, protects from disease, keeps their home free from germs. Also used to treat sores, infection, warts
Bee venom is used by bees to protect themselves. Has anti-inflammatory properties, sometimes used to relieve conditions such as rheumatoid arthritis, nerve and muscle pain
Honey, royal jelly, pollen have health enhancing qualities
The other three products are used for therapeutic purposes
Is beekeeping dangerous?
As long as you deal with bees gently, you will be safe, says Mohammed Al Najeh, who has worked with bees since he was a boy.
“The biggest mistake people make is they panic when they see a bee. They are small but smart creatures. If you move your hand quickly to hit the bees, this is an aggressive action and bees will defend themselves. They can sense the adrenalin in our body. But if we are calm, they are move away.”
Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
Premier League-standard football pitch
400m Olympic running track
NBA-spec basketball court with auditorium
600-seat auditorium
Spaces for historical and cultural exploration
An elevated football field that doubles as a helipad
Specialist robotics and science laboratories
AR and VR-enabled learning centres
Disruption Lab and Research Centre for developing entrepreneurial skills
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood. Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues. Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity. Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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