• An Iraqi worker clears rubble during the reconstruction of the Great Mosque of Al-Nuri in Mosul. AFP
    An Iraqi worker clears rubble during the reconstruction of the Great Mosque of Al-Nuri in Mosul. AFP
  • Iraqi workers build scaffolding during the reconstruction of "Al-Hadba" leaning minaret in Mosul. AFP
    Iraqi workers build scaffolding during the reconstruction of "Al-Hadba" leaning minaret in Mosul. AFP
  • An Iraqi worker clears rubble during the reconstruction of the Great Mosque of Al-Nuri in Mosul’s war-ravaged old town. AFP
    An Iraqi worker clears rubble during the reconstruction of the Great Mosque of Al-Nuri in Mosul’s war-ravaged old town. AFP
  • An Iraqi worker carries wood logs during the reconstruction of the "Al-Hadba" leaning minaret in Mosul’s war-ravaged old town. AFP
    An Iraqi worker carries wood logs during the reconstruction of the "Al-Hadba" leaning minaret in Mosul’s war-ravaged old town. AFP
  • Iraqi workers prepare scaffolds during the reconstruction of the Great Mosque of Al-Nuri in Mosul’s war-ravaged old town. AFP
    Iraqi workers prepare scaffolds during the reconstruction of the Great Mosque of Al-Nuri in Mosul’s war-ravaged old town. AFP
  • Fragments of rubble collected to be re-used are seen during the reconstruction of Iraq's the Great Mosque of Al-Nuri and its adjoining "Al-Hadba" leaning minaret in Mosul. AFP.
    Fragments of rubble collected to be re-used are seen during the reconstruction of Iraq's the Great Mosque of Al-Nuri and its adjoining "Al-Hadba" leaning minaret in Mosul. AFP.
  • Iraqi workers are seen under the dome of the Great Mosque of Al-Nuri during the complex's reconstruction in Mosul. AFP
    Iraqi workers are seen under the dome of the Great Mosque of Al-Nuri during the complex's reconstruction in Mosul. AFP
  • Iraqi workers build wooden supporting structures during the reconstruction of "Al-Hadba" leaning minaret in Mosul rebuilding. AFP
    Iraqi workers build wooden supporting structures during the reconstruction of "Al-Hadba" leaning minaret in Mosul rebuilding. AFP
  • An Iraqi worker enters the Great Mosque of Al-Nuri during the complex's reconstruction in Mosul. AFP
    An Iraqi worker enters the Great Mosque of Al-Nuri during the complex's reconstruction in Mosul. AFP

First reconstruction phase of Mosul's Al Nuri Mosque complete, says Noura Al Kaabi


Mina Aldroubi
  • English
  • Arabic

Three years after ISIS blew up the famous leaning minaret of Mosul's historic Al Nuri Mosque, the first phase of a collective rebuilding has finished, Noura Al Kaabi, the UAE's Minister of Culture and Knowledge Development, told The National.

The area is completely clear of landmines and rubble from the conflict, and a new structure and base for the mosque is complete, Ms Al Kaabi said.

In 2018, the UAE stepped in to fund the construction of the momentous building, working with the UN’s cultural agency and the Iraqi government to restore the famed mosque.

The removal of the rubble and securing the place was the most crucial thing to start with.

“His Highness Sheikh Mohamed bin Zayed looked at this project and he simply didn’t want to have that specific site to be remembered for the wrong reasons,” Ms Al Kaabi said.

“It was an easy decision to help rebuild something so important to our common humanity and historical thread between us and the Iraqis."

Nearly two years later, work on the rebuilding can now begin.

“Phase one of the project is now complete," Ms Al Kaabi said. "The removal of the rubble and securing the place was the most crucial thing to start with. This is what we’re excited about."

The 12th century mosque and its famous leaning minaret, nicknamed “the hunchback”, is synonymous with the city of Mosul.

It looked over the city for more than 800 years by the time ISIS took control in the summer of 2014.

The destruction of the mosque and the ruins of the old city are linked, so its reconstruction will help to raise morale and optimism for the people of Mosul, known as Mislawis, Ms Al Kaabi said.

Work began after a conference in 2018, called “Reviving the Spirit of Mosul”, led by the UN cultural agency Unesco.

Now the UAE, Unesco and the Iraqi government are working in partnership with local builders and tradesmen on the reconstruction.

The next stage will be to "define scenarios for the reconstruction with related development of design solutions", Maria Rita Acetoso, senior project manager at Unesco's Iraq office, told The National.

Noura Al Kaabi, UAE’s Minister of Culture and Knowledge Development. Khushnum Bhandari for The National
Noura Al Kaabi, UAE’s Minister of Culture and Knowledge Development. Khushnum Bhandari for The National

"This will be done through a consultative process that will engage local community and stakeholders at the maximum extent, to start the actual reconstruction once the design phase will be completed."

As part of $50.4 million (Dh185m) provided by the UAE, the project will employ 1,000 people, helping to revive a city where jobs, houses and services are in short supply.

A hundred Iraqis are already on site, including 10 archaeologists. That number will rise as work begins on two other projects, the Al Tahera and Al Saa’a churches in the city.

The UAE’s cultural ministry, Unesco and Sharjah’s International Centre for the Study of the Preservation and Restoration of Cultural Property are launching a training project to help with the rebuilding.

It will offer “training on how to help with the recovery, understanding and how to restore and to make sure there is this education of the tangible and intangible heritage", Ms Al Kaabi said.

Employment opportunities for qualified professionals and skilled craftsmen will be made within the continuing works to rebuild Mosul’s monumental landmarks.

Heritage conservation is at the top of the programme’s agenda, as well as preparing Mislawi professionals to actively contribute.

There is a special focus on the process of recovery, Ms Al Kaabi said.

It will not only concentrate on the physical rebuilding, but also social, economic and environmental recovery, she said.

In July 2014, ISIS leader Abu Bakr Al Baghdadi delivered a Friday sermon from Al Nuri Mosque's pulpit, presenting himself as the head of the terror group that overran large areas across Syria and Iraq.

The extremists rigged the mosque and its 850-year-old tower with explosives and blew them up as one of their last destructive acts before the city was liberated.

For Ms Kaabi, the project is not just about the rebuilding. It is also about bringing life back to the city that was once known to harbour the world's most feared terror organisation.

During the battle to retake the city from the insurgents, much of Mosul’s landmarks were turned to rubble by urban warfare between ISIS and the US-backed international coalition.

“What I like is that there are many findings of the minaret, especially of its tones, which is considered to be of help with the restoration of the mosque and the leaning minaret,” Ms Al Kaabi said.

A technical committee has been established to decide how the mosque and the leaning minaret will look like after the restoration.

“There are many questions," Ms Al Kaabi said. "Are we extending the shade for the prayers? Will it stay as it is? Will the leaning minaret remain leaning?

"There is an emotional attachment that it should look as it did before. I just know that the Sunni Endowment, the ministry of culture in Iraq, are very much determined to have it fully restored."

Phase two of the project will continue with the rebuilding but concentrate on the small details.

The mosque was built by and named after Nuruddin Al Zanki, a famed commander and a modern-day Saladin, whose family ruled the provinces of Aleppo and Mosul on behalf of the Abbasid caliph in Baghdad.

It was built in 1172-73, shortly before his death, and housed an Islamic school.

During the next 200 years, its minaret began to lean.

The mosque was one of the most famed monuments in Islam after the grand mosques of Mecca and Medina, Al Aqsa in Jerusalem and the Umayyad mosque in Damascus.

The UAE will also support reconstruction of the 800-year-old Al Tahera and Al Saa'a churches.

The city’s public library and university were also left in disrepair a year after the city was recaptured from the insurgents.

Al Nuri mosque seen during a snow storm on February 10. AFP
Al Nuri mosque seen during a snow storm on February 10. AFP

The central public library, a research centre that housed rare manuscripts including government records dating back to the Ottoman era, was the only one to survive ISIS intact, even though it was used as a base.

But with optimism running high across the city, students have been taking part in helping to restore their heritage, Ms Al Kaabi said.

“There are certain activities that are occurring in Mosul, from music to book fairs," she said.

"The students of the University of Mosul are trying their best also to get books and equipment to help rebuild and restore the university."

The culture of building, she said, would give Mislawis and Iraqis a sense of belonging.

“That sight by itself will psychologically help people on how to perceive the future of their city,” Ms Al Kaabi said.

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Dolittle

Director: Stephen Gaghan

Stars: Robert Downey Jr, Michael Sheen

One-and-a-half out of five stars

 

 

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

UAE currency: the story behind the money in your pockets
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Itcan profile

Founders: Mansour Althani and Abdullah Althani

Based: Business Bay, with offices in Saudi Arabia, Egypt and India

Sector: Technology, digital marketing and e-commerce

Size: 70 employees 

Revenue: On track to make Dh100 million in revenue this year since its 2015 launch

Funding: Self-funded to date

 

FINAL SCORES

Fujairah 130 for 8 in 20 overs

(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)

Sharjah 131 for 8 in 19.3 overs

(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)

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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

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The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

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The Details

Kabir Singh

Produced by: Cinestaan Studios, T-Series

Directed by: Sandeep Reddy Vanga

Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa

Rating: 2.5/5 

How to report a beggar

Abu Dhabi – Call 999 or 8002626 (Aman Service)

Dubai – Call 800243

Sharjah – Call 065632222

Ras Al Khaimah - Call 072053372

Ajman – Call 067401616

Umm Al Quwain – Call 999

Fujairah - Call 092051100 or 092224411

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

RESULT

Chelsea 2

Willian 13'

Ross Barkley 64'

Liverpool 0

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

MATCH INFO

FA Cup final

Chelsea 1
Hazard (22' pen)

Manchester United 0

Man of the match: Eden Hazard (Chelsea)

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

The specs

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Power: 261hp at 5,500rpm

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Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

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Price: From Dh117,059