Early into Hassan Blasim's debut novel God 99, the protagonist muses on Portuguese writer Fernando Pessoa's claim that literature is the most enjoyable way to ignore life. Hassan Owl – whose views and experiences often mirror those of his creator – says that in his case, literature has not only provided refuge from life, it has also saved his life "since I was born in a country where every decade the barbaric level of violence has risen to higher and more grotesque levels".
That country is Iraq, where the level of violence and persecution reached such heights that Blasim was forced to leave it in 2000. His homeland has since served as the setting for his captivating short stories. His first collection, The Madman of Freedom Square (2009), plunged readers into bizarre, blood-spattered worlds in which the living and the dead navigate the horrors of post-invasion Iraq.
Blasim delivered more of the same in his second collection of stories, The Iraqi Christ (2013). It went on to win the 2014 Independent Foreign Fiction Prize – the first Arabic title to do so. A story in The Corpse Exhibition and Other Stories of Iraq (2014) has a mysterious art collective that commissions artist-agents to kill "clients" and publicly display their bodies in imaginative ways. But to what end?
The recognition he has earned for his books will have been gratefully received, since Blasim's work remains either banned or severely edited throughout the Middle East. This is, in part, because of his decision to write in what he terms "street Arabic" over classical Arabic. In the words of his alter ego, Owl: "They say my Arabic is vulgar, lacks beauty and offends religious taboos."
He reinforces his status as an uncompromising writer with God 99, his first foray into long-form fiction. It's an inventive debut novel that expertly depicts the devastation of conflict and the dislocation of exile. Skilfully translated by Jonathan Wright, the book blends fact and fiction, stark realism and hallucinatory Surrealism, deadly seriousness and pitch-black comedy. Sometimes the mash-up is too chaotic for its own good. However, when Blasim gets the mix just right, the effects are exhilarating.
The premise is simple yet intriguing. Owl – like Blasim, an Iraqi living in exile in Finland – devises a way to make it as a writer: he will interview 99 people whose lives have been "disrupted" by war and collate their stories in a blog. Each story is interspersed with emails from a mysterious Iraqi translator on the art of writing and the situation in "our tormented country". The book's dedication informs us that these sections are based on the author's correspondence with late friend and countryman Adnan Al Mubarak.
Aren't humans in general really migrants who carry around shattered fragments of their peace of mind deep inside them?
Owl's God 99 project gets under way with "Doctor DJ". Hadeel tells him how ISIS took over her neighbourhood and killed the man she had been married to for only two months. Compounding her pain and her panic attacks were the grisly sights and agonised sounds of the patients she tended to in hospital, the wounded soldiers and civilians caught up in clashes between the army and extremist groups. When it all got too much, she swapped medicine for music, and fled her homeland for Berlin and "the cave of techno".
Another tale takes Owl to Baghdad's Ghazal market where he hears about "YouTube Man" who sold flies there until the city fell, after which he went on a five-year robbing spree, filming everything he stole. In "Face Mask", Owl speaks with a former baker who now makes death masks, often free of charge, for the disfigured victims of suicide bombers. Even more macabre is "Ali Transistor", in which a carpenter and his friend make plans to honour a last request and construct a model of a busy vegetable market that was recently blown up by a car bomb.
In one of the most powerful stories, Blasim turns the focus on himself. "The Grasshopper Eater" comprises a retelling of the turbulent years he spent as a refugee trying to cross Europe. He and other "clandestine migrants" toil in Istanbul to pay traffickers before risking their lives on numerous attempts to cross the Turkish-Bulgarian border.
The book is at its best when it homes in on the plight of refugees. Some manage to adapt to what one woman calls “the bitter, poisoned life of exile”. Others can’t fit in and are always looking back, pining for what they relinquished: “Despite all the disasters it brought us,” says one woman, “Baghdad remains our eternal lost dream.” One of Owl’s subjects, a man who has traded working in a hammam in Iraq for a sauna in Finland, posits an argument for inclusivity over fear of outsiders: “Aren’t humans in general really migrants who carry around shattered fragments of their peace of mind deep inside them?”
Readers who relish these insightful exchanges may baulk at the book’s lurid encounters, bleak visions and meandering trains of thought. But when Blasim reins in and tones down his excess, his narrative acquires heft.
The traumatised accounts of his subjects have bite, vigour and poignancy, and his descriptions pack a punch: Baghdad "now bristles with weapons and its eyes have dark rings of fear and pain". Forget that the book resembles another short story collection more than a novel, and instead admire the individual strengths of each tale and their collective brute force.
The 10 Questions
- Is there a God?
- How did it all begin?
- What is inside a black hole?
- Can we predict the future?
- Is time travel possible?
- Will we survive on Earth?
- Is there other intelligent life in the universe?
- Should we colonise space?
- Will artificial intelligence outsmart us?
- How do we shape the future?
Company%20Profile
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if you go
The flights
Air Astana flies direct from Dubai to Almaty from Dh2,440 per person return, and to Astana (via Almaty) from Dh2,930 return, both including taxes.
The hotels
Rooms at the Ritz-Carlton Almaty cost from Dh1,944 per night including taxes; and in Astana the new Ritz-Carlton Astana (www.marriott) costs from Dh1,325; alternatively, the new St Regis Astana costs from Dh1,458 per night including taxes.
When to visit
March-May and September-November
Visas
Citizens of many countries, including the UAE do not need a visa to enter Kazakhstan for up to 30 days. Contact the nearest Kazakhstan embassy or consulate.
Global state-owned investor ranking by size
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United States
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China
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UAE
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Japan
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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RESULT
Los Angeles Galaxy 2 Manchester United 5
Galaxy: Dos Santos (79', 88')
United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Spider-Man%202
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In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
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 specs: 2018 Infiniti QX80
Price: base / as tested: Dh335,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 400hp @ 5,800rpm
Torque: 560Nm @ 4,000rpm
Fuel economy, combined: 12.1L / 100km