ISIS cannot recover in Iraq unless the government loses its political, military and economic stability, experts told The National as the country announced operations against the remaining sleeper cells.
In recent days questions about the ability of Iraqi security forces to maintain stability have risen, after a brutal ISIS attack on police officers in the north.
About 16 officers were killed in two separate attacks by the militants. At least 13 were killed at a police checkpoint outside the city of Kirkuk and three others in Makhmour, south-east of Mosul.
Although Iraq claimed victory over the terror group in late 2017, ISIS has continued to carry out sporadic attacks across the country.
But experts say that any terror group can still conduct deadly attacks for several years after it is defeated and can no longer hold territory, without posing a danger of taking over.
“ISIS has never been weaker in Iraq than it is today because Sunni communities have proof, from the 2014-2017 period, that living under ISIS is worse than living under the Iraqi government,” said Michael Knights, an analyst at the Washington Institute for Near East Policy.
“As long as Iraq has good political and military leadership and strong international support, ISIS cannot recover,” Mr Knights told The National.
ISIS is down to its last 5 per cent of strength but arresting or killing this last small number of fighters is far more difficult than killing militants in open battles for cities, he said.
“Surgical counter-terrorism raids will need to be undertaken for 5-10 years at least,” he said.
The only way for Iraq to retain its success over ISIS is by removing “Shiite militias from Sunni areas and by securing its borders with Syria, Turkey and Iran”, he said.
ISIS controlled about one third of Iraq and Syria from mid-2014 until late 2017.
An international coalition led by the US was formed to assist Iraqi forces in their battle against the terrorists in 2014.
Washington is planning a withdrawal of US troops from Iraq by the end of this year.
The US has 2,500 troops among the 3,500 members of the international anti-ISIS coalition in Iraq.
During the last year it has decreased its forces from nearly 5,000 that were stationed to help combat ISIS to 2,500.
In addition to the US withdrawal, Iraq faces an economic crisis and increased poverty levels. The coronavirus pandemic and decline in oil prices has added an urgency to stabilise the security environment.
If not addressed correctly, the country’s security could deteriorate if it is hit by another economic crisis, Aymenn Al Timimi, research fellow at George Washington University’s Programme on Extremism told The National.
“I don’t see a comeback like 2014 but I think the security situation could get worse if a major economic crisis hits the country,” Mr Al Timimi told The National.
The analyst said in recent times, ISIS claims of operations have been largely Iraq based rather than in both Iraq and Syria.
"There could be issues of communication with cells inside Syria, but it is as though the group has reverted to its natural home base in Iraq,” he said, adding that it was possible the group's roots are more firmly established in Iraq than Syria.
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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
Specs
Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt
Date started: January 2017, app launched November 2017
Based: Dubai, UAE
Sector: Private/Retail/Leisure
Number of Employees: 18 employees, including full-time and flexible workers
Funding stage and size: Seed round completed Q4 2019 - $1m raised
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
The specs
Engine: 2.0-litre 4-cylinder turbo hybrid
Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
Price: Dh340,000 ($92,579
'Brazen'
Director: Monika Mitchell
Starring: Alyssa Milano, Sam Page, Colleen Wheeler
Rating: 3/5
Florence and the Machine – High as Hope
Three stars
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
Black Panther
Dir: Ryan Coogler
Starring: Chadwick Boseman, Michael B Jordan, Lupita Nyong'o
Five stars