• The spiral Malwiya minaret is a treasured Iraqi national monument, built in the mid-ninth century. All photos: AFP
    The spiral Malwiya minaret is a treasured Iraqi national monument, built in the mid-ninth century. All photos: AFP
  • Iraqis visit the spiral Malwiya minaret, a mid-ninth century treasured Iraqi national monument, within the Samarra Archaeological City, in Samarra, north of Baghdad, on July 26, 2022. - The 50m helicoidally tower of sun-dried and baked brick, modelled on ancient ziggurats that was built to symbolise the power of Islam during the Abbasid caliphate, was listed UNESCO World Heritage Site in 2007. (Photo by Ismael ADNAN / AFP)
    Iraqis visit the spiral Malwiya minaret, a mid-ninth century treasured Iraqi national monument, within the Samarra Archaeological City, in Samarra, north of Baghdad, on July 26, 2022. - The 50m helicoidally tower of sun-dried and baked brick, modelled on ancient ziggurats that was built to symbolise the power of Islam during the Abbasid caliphate, was listed UNESCO World Heritage Site in 2007. (Photo by Ismael ADNAN / AFP)
  • The 50-metre tower of sun-dried and baked brick, modelled on ancient ziggurats, which was built to symbolise the power of Islam during the Abbasid caliphate, was listed as a Uneseco World Heritage Site in 2007.
    The 50-metre tower of sun-dried and baked brick, modelled on ancient ziggurats, which was built to symbolise the power of Islam during the Abbasid caliphate, was listed as a Uneseco World Heritage Site in 2007.
  • It was built to symbolise the power of Islam during the Abbasid caliphate.
    It was built to symbolise the power of Islam during the Abbasid caliphate.
  • People visit the spiral Malwiya minaret.
    People visit the spiral Malwiya minaret.
  • The Mosque and its spiral minaret are among the numerous remarkable architectural monuments of the site, 80 per cent of which remain to be excavated, figures compiled by Unesco show.
    The Mosque and its spiral minaret are among the numerous remarkable architectural monuments of the site, 80 per cent of which remain to be excavated, figures compiled by Unesco show.
  • The ancient city of Samarra is the only surviving Islamic capital that retains its original plan, architecture and arts, such as mosaics and carvings, Unesco says.
    The ancient city of Samarra is the only surviving Islamic capital that retains its original plan, architecture and arts, such as mosaics and carvings, Unesco says.
  • An aerial view shows the spiral Malwiya minaret.
    An aerial view shows the spiral Malwiya minaret.
  • Samarra was the second capital of the Abbasid Caliphate after Baghdad.
    Samarra was the second capital of the Abbasid Caliphate after Baghdad.

MENA

Iraq

The Great Mosque of Samarra's spiral Malwiya minaret - in pictures

The monument in Iraq has been a Unesco World Heritage Site since 2007

The National

July 27, 2022

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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

UAE currency: the story behind the money in your pockets
Second ODI

England 322-7 (50 ovs)
India 236 (50 ovs)

England win by 86 runs

Next match: Tuesday, July 17, Headingley 

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

On sale: now  

 
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THE SPECS

Jaguar F-Pace SVR

Engine: 5-litre supercharged V8​​​​​​​

Transmission: 8-speed automatic

Power: 542bhp​​​​​​​

Torque: 680Nm​​​​​​​

Price: Dh465,071

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

Updated: July 27, 2022, 8:51 AM
IraqPhotography