• A view of the dilapidated Sasson synagogue in Iraq's northern city of Mosul. Iraq's Jewish community was once one of the largest in the Middle East but outside of the autonomous Kurdistan region it has dwindled to a handful. All photos by AFP
    A view of the dilapidated Sasson synagogue in Iraq's northern city of Mosul. Iraq's Jewish community was once one of the largest in the Middle East but outside of the autonomous Kurdistan region it has dwindled to a handful. All photos by AFP
  • A Jewish prayer book at the site believed to be the tomb of the Prophet Nahum at a synagogue bearing his name in the northern Iraqi town of Al Qosh, about 50 kilometres north of Mosul.
    A Jewish prayer book at the site believed to be the tomb of the Prophet Nahum at a synagogue bearing his name in the northern Iraqi town of Al Qosh, about 50 kilometres north of Mosul.
  • A relief in Hebrew at the Prophet Nahum synagogue. Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful. Their heritage, including the synagogue, is threatened in a country torn apart by decades of war and corruption.
    A relief in Hebrew at the Prophet Nahum synagogue. Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful. Their heritage, including the synagogue, is threatened in a country torn apart by decades of war and corruption.
  • A boy stands outside the dilapidated Ezekiel synagogue in the northern Iraqi village of Shush, about 100km east the city of Dohuk.
    A boy stands outside the dilapidated Ezekiel synagogue in the northern Iraqi village of Shush, about 100km east the city of Dohuk.
  • The interior of the Prophet Nahum synagogue, which dates in its present form to the year 1796. While historical treasures ruined by extremists are being restored in Iraq, rare international efforts at saving the country's Jewish heritage have not been enough.
    The interior of the Prophet Nahum synagogue, which dates in its present form to the year 1796. While historical treasures ruined by extremists are being restored in Iraq, rare international efforts at saving the country's Jewish heritage have not been enough.
  • Joseph Elias Yalda, director of the Heritage Museum of Al Qosh, points to old photographs of the Prophet Nahum synagogue.
    Joseph Elias Yalda, director of the Heritage Museum of Al Qosh, points to old photographs of the Prophet Nahum synagogue.
  • The Prophet Nahum synagogue in northern Iraq.
    The Prophet Nahum synagogue in northern Iraq.
  • A view of a pottery jar from the Prophet Nahum synagogue. It believed to be more than a thousand years old, according to the synagogue's director of maintenance.
    A view of a pottery jar from the Prophet Nahum synagogue. It believed to be more than a thousand years old, according to the synagogue's director of maintenance.
  • A man walks outside the Prophet Nahum synagogue (dating in its present form to the year 1796), with the Mar Gorgis Chaldean Church seen in the background, in Iraq's northern town of al-Qosh, some 50 kilometres north of Mosul, on February 3, 2022. - Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful, outside of the autonomous Kurdistan region. Their precious heritage, including the synagogue, is threatened in a country torn apart by decades of war, corruption, and armed groups extorting whatever they want. While historical treasures ruined by jihadists are being restored in Iraq, rare international efforts at saving the Jewish heritage have not been enough. (Photo by Ismael ADNAN / AFP)
    A man walks outside the Prophet Nahum synagogue (dating in its present form to the year 1796), with the Mar Gorgis Chaldean Church seen in the background, in Iraq's northern town of al-Qosh, some 50 kilometres north of Mosul, on February 3, 2022. - Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful, outside of the autonomous Kurdistan region. Their precious heritage, including the synagogue, is threatened in a country torn apart by decades of war, corruption, and armed groups extorting whatever they want. While historical treasures ruined by jihadists are being restored in Iraq, rare international efforts at saving the Jewish heritage have not been enough. (Photo by Ismael ADNAN / AFP)
  • The interior of the dilapidated Sasson synagogue in Iraq's northern city of Mosul. Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful.
    The interior of the dilapidated Sasson synagogue in Iraq's northern city of Mosul. Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful.
  • Baghdad's Meir Tweig synagogue. The Jewish community's heritage, including the synagogue, is threatened in a country torn apart by decades of war and corruption.
    Baghdad's Meir Tweig synagogue. The Jewish community's heritage, including the synagogue, is threatened in a country torn apart by decades of war and corruption.
  • Sefer Torah scrolls inside Baghdad's Meir Tweig synagogue.
    Sefer Torah scrolls inside Baghdad's Meir Tweig synagogue.
  • Baghdad's Meir Tweig synagogue.
    Baghdad's Meir Tweig synagogue.
  • Baghdad's Meir Tweig synagogue. Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful.
    Baghdad's Meir Tweig synagogue. Iraq's Jewish community was once one of the largest in the Middle East but has dwindled to a handful.
  • A close-up view of a relief in Hebrew at the entrance of the dilapidated Sasson synagogue in Iraq's northern city of Mosul.
    A close-up view of a relief in Hebrew at the entrance of the dilapidated Sasson synagogue in Iraq's northern city of Mosul.
  • A view of the exterior of the Prophet Nahum synagogue, about 50 kilometres north of Mosul.
    A view of the exterior of the Prophet Nahum synagogue, about 50 kilometres north of Mosul.
  • Framed scriptures and images in a Baghdad synagogue.
    Framed scriptures and images in a Baghdad synagogue.
  • The dilapidated Sasson synagogue in Iraq's northern city of Mosul.
    The dilapidated Sasson synagogue in Iraq's northern city of Mosul.
  • The Sasson synagogue in Mosul.
    The Sasson synagogue in Mosul.
  • The Prophet Nahum synagogue in the northern Iraqi town of Al Qosh.
    The Prophet Nahum synagogue in the northern Iraqi town of Al Qosh.
  • Baghdad's Meir Tweig synagogue.
    Baghdad's Meir Tweig synagogue.
  • A boy walks inside the dilapidated Ezekiel synagogue, in Shush, northern Iraq.
    A boy walks inside the dilapidated Ezekiel synagogue, in Shush, northern Iraq.

Heritage of Iraq's remaining Jewish community at risk - in pictures


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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

RESULTS

5pm: Watha Stallions Cup Handicap (PA) Dh 70,000 (Dirt) 2,000m

Winner: Dalil De Carrere, Bernardo Pinheiro (jockey), Mohamed Daggash (trainer)

5.30pm: Maiden (TB) Dh 70,000 (D) 2,000m

Winner: Miracle Maker, Xavier Ziani, Salem bin Ghadayer

6pm: Maiden (PA) Dh 70,000 (D) 1,600m

Winner: Pharitz Al Denari, Bernardo Pinheiro, Mahmood Hussain

6.30pm: Maiden (PA) Dh 70,000 (D) 1,600m

Winner: Oss, Jesus Rosales, Abdallah Al Hammadi

7pm: Handicap (PA) Dh 70,000 (D) 1,400m

Winner: ES Nahawand, Fernando Jara, Mohamed Daggash

7.30pm: Maiden (PA) Dh 70,000 (D) 1,000m

Winner: AF Almajhaz, Abdul Aziz Al Balushi, Khalifa Al Neyadi

8pm: Maiden (PA) Dh 70,000 (D) 1,000m

Winner: AF Lewaa, Bernardo Pinheiro, Qaiss Aboud.

Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Rating: 2/5
 
GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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%3Cul%3E%0A%3Cli%3EThe%20loss%20of%20sodium%20chloride%20in%20our%20sweat%20can%20lead%20to%20confusion%20and%20an%20altered%20mental%20status%20and%20slurred%20speech%3C%2Fli%3E%0A%3Cli%3EBody%20temperature%20above%2039%C2%B0C%3C%2Fli%3E%0A%3Cli%3EHot%2C%20dry%20and%20red%20or%20damp%20skin%20can%20indicate%20heatstroke%3C%2Fli%3E%0A%3Cli%3EA%20faster%20pulse%20than%20usual%3C%2Fli%3E%0A%3Cli%3EDizziness%2C%20nausea%20and%20headaches%20are%20also%20signs%20of%20overheating%3C%2Fli%3E%0A%3Cli%3EIn%20extreme%20cases%2C%20victims%20can%20lose%20consciousness%20and%20require%20immediate%20medical%20attention%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Updated: March 04, 2022, 5:28 AM