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
UAE'S%20YOUNG%20GUNS
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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
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%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