• Iraqi Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
    Iraqi Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
  • Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
    Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
  • Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
    Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
  • Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
    Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
  • Prime MInister Mustafa Al Kadhimi arrives in Mosul. Iraqi PM Media Office HO
    Prime MInister Mustafa Al Kadhimi arrives in Mosul. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi in Mosul last month. The PM's Media Office
    Prime Minister Mustafa Al Kadhimi in Mosul last month. The PM's Media Office
  • Prime Minister Mustafa Al Kadhimi arrives in Mosul. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi arrives in Mosul. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
  • PM Mustafa Al Kadhimi and Lieutenant General Abdul Wahab Al Saadi, the head of the Iraqi Counter-Terrorism Service, meet with Najim Jubouri, Governor of Mosul. Iraqi PM Media Office HO
    PM Mustafa Al Kadhimi and Lieutenant General Abdul Wahab Al Saadi, the head of the Iraqi Counter-Terrorism Service, meet with Najim Jubouri, Governor of Mosul. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi walks beside Najm Al Jabouri, the city's governor and the general who led the battle against ISIS in 2017. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi walks beside Najm Al Jabouri, the city's governor and the general who led the battle against ISIS in 2017. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
  • Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
    Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO

Why Mustafa Al Kadhimi’s visit to Mosul is important


Mina Al-Oraibi
  • English
  • Arabic

Exactly six years after ISIS took control of Iraq’s second city, Iraqi Prime Minister Mustafa Al Kadhimi visited Mosul, promising to never let the city suffer from that type of terrorism again. Less than a week after completing his cabinet formation, Mr Al Kadhimi went to Mosul declaring that “corruption” was behind ISIS taking over the city, and it is that corruption that his government must fight.

Mr Al Kadhimi’s list of national priorities is long, as is the list of challenges. A crushing financial crisis, outbreak of Covid-19, protests, militias intent on maintaining their interests, to name just a few.

Yet he prioritised the visit to Mosul in a show of both strength against terrorism and to understand the concerns of ordinary Iraqis that have largely been left unaddressed.

While ISIS has been defeated in Mosul, the militias that have spread in Ninewah province are hugely problematic. Standing next to Mr Al Kadhimi throughout the trip was a man who played a vital role in the liberation of Mosul, the head of the Counter Terrorism Force, Lieutenant General Abdulwahhab Al Saadi.

General Al Saadi became a national hero as he was in the front lines fighting ISIS and is known for his rejection of sectarianism – making him an enemy of Iranian-backed militias.

Former Prime Minister Adel Abdul Mahdi removed General Al Saadi last year, sparking nationwide protests. Within days of becoming Prime Minister, Mr Al Kadhimi reinstated General Al Saadi and promoted him. Having him by his side in Mosul, Mr Al Kadhimi was indicating serious security sector reform.

Symbolism was high during the day-long visit of Mr Al Kadhimi: from the famed 12th century Al Nuri Mosque from where ISIS leader Abu Bakr Al Baghdadi declared his false caliphate, to the reopening of the restored Freedom Bridge that connects Mosul’s eastern bank to its historic west. And while these gestures were significant, there will need to be immediately followed up to prove that these gestures were the start of concrete action, rather than a substitute.

The visit to Mosul came during a strict curfew and with heightened security measures, in a telling sign about the security situation. Three years after the defeat of ISIS, most of the western part of the city remains destroyed, unemployment is high and hundreds of thousands of Muslawis remain in displacement camps.

Resolving these issues will require political will and resources. Mr Al Kadhimi’s visit shows that there is finally political will and Iraq is not short on resources if corruption is quelled.

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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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MATCH INFO

AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports

Other IPL batting records

Most sixes: 292 – Chris Gayle

Most fours: 491 – Gautam Gambhir

Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Highest strike-rate: 177.29 – Andre Russell

Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)

Highest average: 52.16 – Vijay Shankar

Most centuries: 6 – Chris Gayle

Most fifties: 36 – Gautam Gambhir

Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)

 

The specs: 2018 Maxus T60

Price, base / as tested: Dh48,000

Engine: 2.4-litre four-cylinder

Power: 136hp @ 1,600rpm

Torque: 360Nm @ 1,600 rpm

Transmission: Five-speed manual

Fuel consumption, combined: 9.1L / 100km

Key facilities
  • 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
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  • NBA-spec basketball court with auditorium
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  • 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
THE LIGHT

Director: Tom Tykwer

Starring: Tala Al Deen, Nicolette Krebitz, Lars Eidinger

Rating: 3/5

Fifa Club World Cup quarter-final

Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels

Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Fixtures

Sunday, December 8, Sharjah Cricket Stadium – UAE v USA

Monday, December 9, Sharjah Cricket Stadium – USA v Scotland

Wednesday, December 11, Sharjah Cricket Stadium – UAE v Scotland

Thursday, December 12, ICC Academy, Dubai – UAE v USA

Saturday, December 14, ICC Academy, Dubai – USA v Scotland

Sunday, December 15, ICC Academy, Dubai – UAE v Scotland

Note: All matches start at 10am, admission is free

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions