• The ruins of Khanki Primary School, submerged about 40 years ago, have appeared after water levels at Iraq's biggest dam fell. All photos: Ismael Adnan for The National
    The ruins of Khanki Primary School, submerged about 40 years ago, have appeared after water levels at Iraq's biggest dam fell. All photos: Ismael Adnan for The National
  • A Yazidi man travels by boat on the receding waters of the dam in northern Iraq
    A Yazidi man travels by boat on the receding waters of the dam in northern Iraq
  • Sheikh Bazid's cemetery in Khanki village also reappeared after water levels hit 40-year lows
    Sheikh Bazid's cemetery in Khanki village also reappeared after water levels hit 40-year lows
  • Hamza Eido is the mukhtar, or head, of the new Khanki village
    Hamza Eido is the mukhtar, or head, of the new Khanki village
  • Mr Eido visits Khanki Primary School, which is now accessible as climate change has reduced the dam's water levels
    Mr Eido visits Khanki Primary School, which is now accessible as climate change has reduced the dam's water levels
  • The ruins reappeared last month for the second time since they were covered by the dam’s waters in 1985
    The ruins reappeared last month for the second time since they were covered by the dam’s waters in 1985
  • Iraq's climate and water supply problems are bringing to light some of the Kurdish region's historical landmarks
    Iraq's climate and water supply problems are bringing to light some of the Kurdish region's historical landmarks
  • A grave at Sheikh Bazid's cemetery, which dates back more than a thousand years
    A grave at Sheikh Bazid's cemetery, which dates back more than a thousand years
  • The cemetery used to have more than a thousand graves but only 400 remain
    The cemetery used to have more than a thousand graves but only 400 remain
  • Mr Eido, the village head, pauses by a memorial stone at the cemetery
    Mr Eido, the village head, pauses by a memorial stone at the cemetery
  • A replica of the Yazidi shrine of Sheikh Bazid in Khanki village. The shrine was built in 1985, after the village was submerged by the dam's waters
    A replica of the Yazidi shrine of Sheikh Bazid in Khanki village. The shrine was built in 1985, after the village was submerged by the dam's waters

Iraq's prolonged drought reveals historic sites flooded by Mosul dam


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A climate change-induced drop in water levels at Iraq's biggest dam has revealed three Yazidi landmarks that were submerged for about 40 years.

The emergence of a primary school, cemetery and religious shrine in old Khanki village, on the banks of Mosul Dam Lake, is bittersweet for locals.

“It is a joyful and sad feeling to see our landmarks again after about 40 years of burying them under water … but we are sad because this drop in the water level is very dangerous and warns of a disaster,” Hamza Eido, head of the old Khanki village, south-west of the city of Dohuk in the Kurdistan Region of Iraq, told The National.

After fishermen on the dam noticed a drop in water levels, former residents of the village began to visit. One family travelled from Germany.

The remains reappeared last month for the second time since they were covered by the Mosul Dam’s waters in 1985, but more damage has been done since the area last dried out in 2018.

“This cemetery is called Sheikh Bazid's cemetery or the old cemetery of Khanki. It dates back more than a thousand years and contains more than a thousand tombs. What appears of them now is only about 400. Nothing remains of the shrine except stones,” said Mr Eido, 69.

“The first time the shrine was still in its old form, and now only some stones are left.”

Hamza Eido and Sheikh Khalat travel to the site by boat. Ismael Adnan for The National
Hamza Eido and Sheikh Khalat travel to the site by boat. Ismael Adnan for The National

Before the $1.5 million dam was built, the site was regularly visited by the Yazidi community, who would walk long distances from surrounding villages to perform rituals like circumambulating the shrine each May or, more regularly, visiting the graves of relatives.

Sheikh Khalat, 58, is part of a two-family team who kept the cemetery site in better days along with Mr Eido. Both men, grandsons of caretakers, now look after the new cemetery and shrine.

“We used to walk about 10km in all weather, in order to serve the cemetery and the shrine. We came twice a week and lit a fire according to the customs of the Yazidis,” he told The National, adding that the real beauty of the place was its service to coexistence.

“There was peace between us and the Arabs, and there was no difference between any religion or sect, and our Arab brothers used to join us annually on the occasion of the circumambulation that takes place in the month of May.”

The Yazidi people are a religious minority in Iraq who have faced persecution, particularly from the extremist group ISIS, who enslaved or killed those who refused to convert to Islam. Mass graves of Yazidi people are still being uncovered.

To make room for the 380 square kilometre dam, the residents of Khanki and 75 other villages were forcibly removed. They built a new village and a replica of the shrine in a new area.

Call to action to stop Iraq’s thirst

Today's Mosul dam has a storage capacity ranging from six to 11 billion cubic metres but has been forced to release stored supplies after water levels Iraq's main rivers — the Tigris and Euphrates — plunged 30 per cent, Iraq’s Ministry of Water Resources said.

Iraq has blamed neighbour Turkey's huge network of dams for the drop in water levels, but climate change and irresponsible water use is also a factor.

“The water was abundant when the dam was filled,” said Hamza Ramadan, a professor at the University of Duhok and director of the Institute for Water and Energy Strategies in the Kurdistan Region of Iraq.

“These landmarks appeared due to the fourth season of drought in Iraq, Turkey and Iran's continuing control of Iraq's water shares, the weakness of the state in taking quick measures to reduce excessive use of river water, and an increase in water for irrigation of wheat in central and southern Iraq.”

Mr Ramadan said inaction could run the Mosul lake completely dry. That would leave the 1.7 million residents of the nearby city of Mosul without power and crops unirrigated.

“The future is dangerous if the Iraqi government does not initiate negotiations and start serious talks with Turkey on water,” Mr Ramadan said.

Iraq's Prime Minister Mohamed Shia Al Sudani was scheduled to visit Turkey on Tuesday for talks on water share in hopes of alleviating the immediate issues and coming to a better long-term agreement on the rivers’ waters.

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Q&A with Dash Berlin

Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.

You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.

You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.

Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.

 

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Director:Anthony Hayes

Stars:Zaf Efron, Anthony Hayes

Rating:3/5

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Stars: 3

What are the influencer academy modules?
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MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

A new relationship with the old country

Treaty of Friendship between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates

The United kingdom of Great Britain and Northern Ireland and the United Arab Emirates; Considering that the United Arab Emirates has assumed full responsibility as a sovereign and independent State; Determined that the long-standing and traditional relations of close friendship and cooperation between their peoples shall continue; Desiring to give expression to this intention in the form of a Treaty Friendship; Have agreed as follows:

ARTICLE 1 The relations between the United Kingdom of Great Britain and Northern Ireland and the United Arab Emirates shall be governed by a spirit of close friendship. In recognition of this, the Contracting Parties, conscious of their common interest in the peace and stability of the region, shall: (a) consult together on matters of mutual concern in time of need; (b) settle all their disputes by peaceful means in conformity with the provisions of the Charter of the United Nations.

ARTICLE 2 The Contracting Parties shall encourage education, scientific and cultural cooperation between the two States in accordance with arrangements to be agreed. Such arrangements shall cover among other things: (a) the promotion of mutual understanding of their respective cultures, civilisations and languages, the promotion of contacts among professional bodies, universities and cultural institutions; (c) the encouragement of technical, scientific and cultural exchanges.

ARTICLE 3 The Contracting Parties shall maintain the close relationship already existing between them in the field of trade and commerce. Representatives of the Contracting Parties shall meet from time to time to consider means by which such relations can be further developed and strengthened, including the possibility of concluding treaties or agreements on matters of mutual concern.

ARTICLE 4 This Treaty shall enter into force on today’s date and shall remain in force for a period of ten years. Unless twelve months before the expiry of the said period of ten years either Contracting Party shall have given notice to the other of its intention to terminate the Treaty, this Treaty shall remain in force thereafter until the expiry of twelve months from the date on which notice of such intention is given.

IN WITNESS WHEREOF the undersigned have signed this Treaty.

DONE in duplicate at Dubai the second day of December 1971AD, corresponding to the fifteenth day of Shawwal 1391H, in the English and Arabic languages, both texts being equally authoritative.

Signed

Geoffrey Arthur  Sheikh Zayed

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 

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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Dos

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  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
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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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Three trading apps to try

Sharad Nair recommends three investment apps for UAE residents:

  • For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
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  • Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
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
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Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3

COMPANY PROFILE
Name: Almnssa
Started: August 2020
Founder: Areej Selmi
Based: Gaza
Sectors: Internet, e-commerce
Investments: Grants/private funding
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ICC T20 Team of 2021

Jos Buttler, Mohammad Rizwan, Babar Azam, Aiden Markram, Mitchell Marsh, David Miller, Tabraiz Shamsi, Josh Hazlewood, Wanindu Hasaranga, Mustafizur Rahman, Shaheen Afridi

The studios taking part (so far)
  1. Punch
  2. Vogue Fitness 
  3. Sweat
  4. Bodytree Studio
  5. The Hot House
  6. The Room
  7. Inspire Sports (Ladies Only)
  8. Cryo
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Company Profile

Name: JustClean

Based: Kuwait with offices in other GCC countries

Launch year: 2016

Number of employees: 130

Sector: online laundry service

Funding: $12.9m from Kuwait-based Faith Capital Holding

Updated: March 22, 2023, 5:48 AM