Iraq's parliamentary session to elect a new president on Monday fell into disarray following a boycott by major political parties.
By late afternoon, quorum had not been reached to hold the vote with less than 60 MPs out of 329 in attendance.
The meeting in the Council of Representatives was then turned into a deliberative session where MPs discussed several issues such as agriculture and forming parliamentary committees.
The position of president will likely remain vacant until quorum can be made — something that appears unlikely to occur soon amid political deadlock.
The Kurdish Democratic Party, the Sadrist Bloc and their rivals — parts of the Shiite majority Co-ordination Framework — said they would boycott the session because of competing demands on presidential candidates.
Sunni parties Taqadum and the Azm Coalition also said they would boycott the vote.
Iraq's constitution requires that at least two thirds of MPs are in Parliament to pass legislation and elect members to high office.
An independent lawmaker said the fate of the vote on the President is unknown, chastising the parliament’s major blocs for not showing up.
“We are keen to adhere to the time-frames set by the constitution,” Mohammed Enooz told a press conference at the Parliament.
“But unfortunately there are political traditions and norms controlled by the big blocs as in previous parliament terms,” he added.
The assembly vote had been set for noon for the head of state — a post with a four-year mandate held by convention by a member of Iraq's Kurdish minority, and currently occupied by Barham Saleh.
The process toward a presidential vote had been further thrown into disarray when Iraq's Supreme Court on Sunday suspended the candidacy of Mr Saleh's key challenger, Hoshyar Zebari, 68.
The court cited corruption charges against Mr Zebari, a former foreign minister from the KDP — allegations he denies.
"I have not been convicted in any court," Mr Zebari had said in a television interview on Friday as the charges resurfaced alongside forecasts he would unseat Mr Saleh.
Incumbent Saleh, the other frontrunner out of some 25 candidates, represents the KDP's main rival in Iraqi Kurdistan, the Patriotic Union of Kurdistan (PUK).
The Supreme Court said it was suspending Mr Zebari after receiving a complaint from lawmakers that his candidacy was "unconstitutional" because of the graft claims.
The complainants cited his 2016 dismissal from the post of finance minister by parliament "over charges linked to financial and administrative corruption".
The complaint also cited at least two other judicial cases linked to him, including when he was Iraq's long-time foreign minister after the fall of dictator Saddam Hussein in the 2003 US-led invasion.
Therefore, Mr Enooz said, the “session will be open until a decision is made on the case filed against the nomination of Mr Zebari at the court”.
Drawn-out government formation
The mass boycott represents another setback for political momentum in Iraq following the contested outcome of an election in October.
Government positions, including the cabinet, cannot be formed without the president's nomination of the largest bloc in parliament.
That must occur within 15 days of the new president being elected. The largest post-election bloc can then choose the prime minister, who must form the next government within 30 days.
Legal expert Ali Al Tamimi told The National that the Supreme Federal Court decision to temporarily suspend the nomination of Mr Zebari has already pushed back the deadlines.
"Since there is an ongoing case against the nomination of Hoshyar Zebari and a decision to temporarily suspend his nomination that means today's session has been suspended too," Mr Al Tamimi said.
Current President Barham Salih will continue in his post, Mr Al Tamimi added.
In Iraq's fractured political landscape, any delay in this chain of events can drag out the process for months. Negotiations, including which party will be granted control of key ministries often go on behind closed doors during the duration of government formation.
Iraq at one point held the world record for government formation following elections in 2010, which failed to produce a government for 289 days.
That record was beaten by Belgium which saw negotiations drag on for 549 days between 2010 and 2011, after 11 parties were elected to the Chamber of Representatives.
In Iraq, the passing of the budget will now face even more economically damaging delays and political tensions are set to worsen.
Martin Sabbagh profile
Job: CEO JCDecaux Middle East
In the role: Since January 2015
Lives: In the UAE
Background: M&A, investment banking
Studied: Corporate finance
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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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What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Results
5pm: Al Maha Stables – Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Reem Baynounah, Fernando Jara (jockey), Mohamed Daggash (trainer)
5.30pm: Wathba Stallions Cup – Maiden (PA) Dh70,000 (T) 1,600m; Winner: AF Afham, Tadhg O’Shea, Ernst Oertel
6pm: Emirates Fillies Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Ghallieah, Sebastien Martino, Jean-Claude Pecout
6.30pm: Emirates Colts Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Yas Xmnsor, Saif Al Balushi, Khalifa Al Neyadi
7pm: The President’s Cup – Group 1 (PA) Dh2,500,000 (T) 2,200m; Winner: Somoud, Adrie de Vries, Jean de Roualle
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Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.