• Iraqi christians carry a large cross during the inauguration ceremony for a new bell at a church in the country's second city of Mosul. AFP
    Iraqi christians carry a large cross during the inauguration ceremony for a new bell at a church in the country's second city of Mosul. AFP
  • The church bell was inaugurated at the Syriac Christian church of Mar Tuma on September 18, seven years after ISIS overran the city and proclaimed it their "capital", before they were driven out three years later by the Iraqi army. AFP
    The church bell was inaugurated at the Syriac Christian church of Mar Tuma on September 18, seven years after ISIS overran the city and proclaimed it their "capital", before they were driven out three years later by the Iraqi army. AFP
  • Worshippers during the inauguration ceremony for the new bell. AFP
    Worshippers during the inauguration ceremony for the new bell. AFP
  • People gather as a priest rings the newly inaugurated bell at Syriac Christian church of Mar Tuma in Iraq's second city of Mosul, in the northern Nineveh province, on September 18, 2021. - The church bell was inaugurated today to the cheers of Iraqi Christians, seven years after the Islamic State group (IS) overran the city and proclaimed it their "capital", before they were driven out three years later by the Iraqi army after months of gruelling street fighting. (Photo by Zaid AL-OBEIDI / AFP)
    People gather as a priest rings the newly inaugurated bell at Syriac Christian church of Mar Tuma in Iraq's second city of Mosul, in the northern Nineveh province, on September 18, 2021. - The church bell was inaugurated today to the cheers of Iraqi Christians, seven years after the Islamic State group (IS) overran the city and proclaimed it their "capital", before they were driven out three years later by the Iraqi army after months of gruelling street fighting. (Photo by Zaid AL-OBEIDI / AFP)
  • The church of Mar Tuma, which dates back to the 19th century, was used by ISIS as a prison or a court. AFP
    The church of Mar Tuma, which dates back to the 19th century, was used by ISIS as a prison or a court. AFP
  • Restoration work is in progress at the church. AFP
    Restoration work is in progress at the church. AFP
  • The new bell weighing 285 kilograms was cast in Lebanon, with donations from a charity. AFP
    The new bell weighing 285 kilograms was cast in Lebanon, with donations from a charity. AFP
  • The church's marble floor is being completely redone, as part of renovations. AFP
    The church's marble floor is being completely redone, as part of renovations. AFP
  • Iraq's Christian community, which numbered more than 1.5 million in 2003 before the US-led invasion, has shrunk to about 400,000, reports say. AFP
    Iraq's Christian community, which numbered more than 1.5 million in 2003 before the US-led invasion, has shrunk to about 400,000, reports say. AFP

Iraqi church desecrated by ISIS gets new bell after restoration


  • English
  • Arabic

A church bell rang out in the Iraqi city of Mosul for the first time in seven years on Sunday.

The 285-kilogram bell was rung in the Syriac Christian church of Mar Tuma following a local and French-led restoration effort.

The church was demolished by ISIS during its takeover of the northern city in 2014. According to the French NGO Fraternity in Iraq – that led the project – the place of worship had been just “a pile of rubble” when repairs began.

I hope the joy will grow even more when not only all the churches and mosques in Mosul are rebuilt, but also the whole city
Father Pios Affas

The bell was restored in Beirut and then flown to Mosul to be reinstalled in the 19th-century church.

"After seven years of silence, the bell of Mar Tuma rang for the first time on the right bank of Mosul," Father Pios Affas told AFP.

A large congregation of Iraqi Christians travelled to the church to witness its reopening, which Fraternity in Iraq said was in part thanks to the efforts of the local Muslim majority.

“We would like to thank the dedication of the mukhtar [local elder] and the people of the Muslim village of Khidr because they are the ones who cleared the 600 cubic metres of rubble resulting from the blast,” the NGO said.

The return of the Mosul bell "heralds days of hope, and opens the way, God willing, for the return of Christians to their city," Fr Affas said.

"This is a great day of joy, and I hope the joy will grow even more when not only all the churches and mosques in Mosul are rebuilt, but also the whole city, with its houses and historical sites," he said.

Nidaa Abdel Ahad, one of the worshippers attending the inauguration, said she had returned to her home town from Erbil so that she could see the church being "brought back to life".

"My joy is indescribable," said the teacher. "It's as if the heart of Christianity is beating again."

Christians cautiously return

Faraj-Benoit Camurat, founder and head of Fraternity in Iraq, said that "all the representations of the cross, all the Christian representations, were destroyed," including the church's marble altars.

"We hope this bell will be the symbol of a kind of rebirth in Mosul," he said.

Iraq's Christian community, which numbered more than 1.5 million in 2003 before the US-led invasion, has shrunk to about 400,000, with many of them fleeing the violence that has ravaged the country.

Mr Camurat said about 50 Christian families had resettled in Mosul, while others travel there to work for the day.

"The Christians could have left forever and abandoned Mosul," but instead on being very active in the city, 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

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

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PREMIER LEAGUE RESULTS

Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

Bahrain%20GP
%3Cp%3EFriday%20qualifying%3A%207pm%20(8pm%20UAE)%3C%2Fp%3E%0A%3Cp%3ESaturday%20race%3A%207pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3ETV%3A%20BeIN%20Sports%3C%2Fp%3E%0A
%20Ramez%20Gab%20Min%20El%20Akher
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UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Pearls on a Branch: Oral Tales
​​​​​​​Najlaa Khoury, Archipelago Books

Updated: September 20, 2021, 9:42 AM