Iraq's elections will be held as planned on October 10 despite attempts to sabotage the vote, officials and experts told The National.
Prime Minister Mustafa Al Kadhimi, who took office in May 2020, promised early elections under pressure from anti-government protesters who took their anger and frustration to the streets in late-2019.
But he said his government had recently thwarted several attempts to fix the parliamentary election.
The government is also fighting attempts to delay the poll from some factions in parliament.
Iraq’s powerful populist cleric Moqtada Al Sadr recently pedalled back on a call to boycott the elections and said his movement would take part to help “end corruption”.
Mr Al Sadr commands millions of followers in Iraq, leading the parliamentary bloc with the biggest number of seats. He portrays himself as a nationalist fighting for the benefit of his country.
His change of heart was not enough to contain calls to delay the election. A flurry of meetings have been held between different political parties in recent weeks to consider a delay, said Renad Mansour, a senior research fellow and project director of the Iraq Initiative at London's Chatham House think tank.
However, a “decision has been made for the elections to be held on time, and although it’s not 100 per cent officially confirmed, those initial attempts to delay have been put away,” he told The National.
“It was the Sadrists who didn’t want to participate and wanted to delay the elections. However, Ayatollah Ali Al Sistani’s office and international actors were pushing for elections to be held on time,” Mr Mansour said.
Fanar Haddad, a former senior adviser to Mr Al Kadhimi, told The National “there is enough buy-in from most major political actors and enough momentum to make another delay very unlikely.”
“Election campaigns have begun and money is being spent,” he said.
Diplomats also expressed hope the elections would go ahead.
“I do think elections will be held on time. All the key political parties are now on board and there is no reason to delay,” a Western diplomat told The National.
“As the UN Special Representative to the Secretary General [Jeanine Antoinette Plasschaert] had said, the political parties themselves have a role to ensure the process goes well,” the diplomat said.
Low voter turnout due to voter apathy
Experts are predicting low turnout in October due to distrust of the country’s electoral system and believe that it will not deliver the much needed changes they were promised since 2003.
“The new generation of youth, who are less part of the social basis of political parties, don't really see the point in voting,” Mr Mansour said.
“They don’t believe those political parties represent their interests or basic needs,” he said.
Many Iraqis have lost faith in the ability of elections to deliver change
Fanar Haddad
There is a sense of dissolution in the Iraqi capital with the political process and voting.
To the Iraqi youth this election symbolises the vote for the “same cast of characters and political parties that for almost 20 years have not been able to deliver on basic governance and accountability,” he said.
Mr Haddad said voter apathy remains a significant problem in Iraq.
“This will be post-2003 Iraq’s sixth election. Many Iraqis have lost faith in the ability of elections to deliver change,” Mr Haddad said.
“Low turnout will of course create a self-fulfilling prophecy in that it benefits the existing political elite and ensures the continuation of the status quo,” he said.
However, improvements have been seen in the voting process that includes a new election law and active engagement by the electoral commission, said the Western diplomat.
“This is a more robust and improved process but people need to be persuaded of that if they are to turn out and vote,” he said.
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
Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.
A semen analysis of the father showed abnormal sperm so the couple required IVF.
Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.
A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.
On day three of the process, 14 embryos were biopsied for gender selection.
The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.
Day five of the treatment saw two male embryos transferred to the patient.
The woman recorded a positive pregnancy test two weeks later.
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Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”
