As the metal gate latch squeaks, the three-legged German Shepherd is first to greet Mayssam Dhiaa Dawood at the animal shelter she runs.
One-year-old Max seems overjoyed to see Ms Dawood, leaping into her arms and licking her.
“I can’t abandon these creatures,” says Ms Dawood, 41, as she shows The National the dozens of dogs and cats at her shelter in a Baghdad neighbourhood.
“This is something beyond my control, there is something strong inside me that spurs me to take care of them.”
In a country where cruelty against dogs and cats is widespread, the widowed mother stands out.
Stray dogs are a problem in Iraq. Authorities use either guns or toxins in dog-culling campaigns that seek to prevent the spread of diseases and attacks on residents.
Ms Dawood's passion for animals started when she was 5 and had two cats.
She took action to help strays after seeing the animals being mistreated. In 2012, she started saving vulnerable animals from the streets of the Iraqi capital.
She turned the second floor of her house in Baghdad’s northern Adhamiya neighbourhood into a shelter, where she took care of 15 cats and two dogs.
“Whenever I see dogs and cats that need help, I grab them and take those who need medical care to a veterinary clinic,” she says.
But the feedback from Iraqi society has not been positive. Many conservatives believe that cats and dogs bring impurity to the households they live in.
The cleric at the mosque opposite to her house criticised her during sermons and turned other residents against her.
“He was indirectly mentioning me in all his sermons as the ‘woman who imitates foreigners who breed dogs and cats’,” she says.
“He kept telling me that instead of helping these animals I take care of a [human] orphan,”
One day, a neighbour complained that his prayers were not accepted due to the presence of dogs and cats next door.
Her son was refused entry to pray inside the mosque and a complaint was filed at the police station, accusing her of spreading diseases in the neighbourhood.
A police officer told her she could be imprisoned.
“The situation was unbearable. I reached the point of depression and whenever the bell rang, I was terrified,” she says.
Bowing to the pressure, she left Adhamiya. She has moved three times, each time facing the same problems, before settling in Ghazaliya, in western Baghdad.
She borrowed 12 million Iraqi dinars (about $8,200) to rent a small lot to set up the shelter. In one corner, she lives with her only son in two rooms built by insulated panels.
“I focus on those who need help,” she says. “Some are paralysed, blind and handicapped or suffer from chronic health problems in their lungs or liver, or psychological issues due to the abuse.”
One of those is Max.
She found him four months ago suffering from gangrene in his left front leg, that required surgery.
“Max is a well-trained dog, but unfortunately he was neglected. We saved him three times from death,” she says.
Inside a big metal cage, cats gather around a fuel-burning heater. Others sleep or play on stands.
As Ms Dawood opens the gate, some jump on to her shoulders and others rub against her legs, miaowing.
The shelter houses 75 cats and 14 dogs and goes through 300 kilograms of leftover chicken Ms Dawood buys from restaurants, as well as 105kg of dry food a month.
To cope with the increasing bills, she runs a “hotel” that looks after cats for 5,000 dinars a day. The fee for dogs is twice that. Prices are higher for those that need medical care.
She puts animals up for adoption but only after carefully vetting prospective owners. In the past, new owners have either sold the pets or neglected them
Already she has heard gossip that her new neighbours are complaining and preparing to expel her.
“My relation with these animals is like a mother and son. We can’t abandon each other. I left everything for their sake” she says.
Four-day collections of TOH
Day Indian Rs (Dh)
Thursday 500.75 million (25.23m)
Friday 280.25m (14.12m)
Saturday 220.75m (11.21m)
Sunday 170.25m (8.58m)
Total 1.19bn (59.15m)
(Figures in millions, approximate)
Without Remorse
Directed by: Stefano Sollima
Starring: Michael B Jordan
4/5
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
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Company%20profile
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Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
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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
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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
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THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Power drink: A glass of yoghurt
Role model: Any good man