Concrete blast walls and barbed wire returned to the heart of Baghdad on Tuesday as Iraqis gathered to commemorate the October 2019 pro-reform protests.
Anti-riot police and other security forces have been sent in, closing all the roads leading to the Green Zone, the home of key government offices and Parliament, as well as foreign embassies.
The security measures snarled traffic in the capital and disrupted daily life, forcing many to walk to work.
Iraqi caretaker Prime Minister Mustafa Al Kadhimi has stressed that security forces should not open fire or use other illegal means when dealing with any demonstrations.
Dozens of protesters arrived at the capital's Tahrir Square in the afternoon, waving Iraqi flags and posters of those killed during the months-long 2019 protests.
“The people want to bring down the regime,” they shouted, a political slogan associated with the Arab uprisings of the early 2010s.
Others shouted: “We sacrifice our blood and soul for you, Iraq”.
Anti-riot police pushed and dispersed some protesters who had started throwing stones at security forces stationed at Jumhuriyah bridge, that leads to the Green Zone.
“Move back,” a man told the protesters through a loudspeaker mounted on a pickup truck. “Our protests are peaceful — do not attack the security forces.”
Three years ago, Iraqis took to the streets of Baghdad and other major cities in the Shiite heartland in central and southern Iraq to protest against the political elite who have been in power since the 2003 US-led invasion that toppled Saddam Hussein. Their demands include more jobs, better services, an end to endemic corruption and an overhaul of the political system.
The leaderless, youth-led protests were met with a heavy-handed crackdown from security forces and Iran-backed militias.
The largest protests since 2003 led to the resignation of the government and the approval of a new law that led to early elections, but these achievements came with a heavy price.
Nearly 600 protesters and members of security forces were killed in the violence, while tens of thousands were wounded, many with live ammunition.
Dozens of activists reported intimidation and there were many kidnappings and assassinations.
Activists accused Iran-backed militias of being behind the assassinations to try to subdue the protests. The government and militias blamed “third parties”, without specifying who they were.
In early 2020, the protests ended due to the crackdowns and the coronavirus pandemic. Dozens of independent candidates who took part in the protests managed to win seats in the October 2021 elections.
Earlier this month, protesters gathered in Baghdad’s Tahrir and Nisour squares near the Green Zone. Skirmishes erupted and dozens of protesters and members of the security forces were wounded.
The Protests Central Committee then called on protesters to gather again on Tuesday, demanding the formation of an interim government to run the country under the supervision of the UN.
“We want to change the constitution, to put the killers of protesters on trial at international criminal courts if the Iraqi judiciary can't, and to end the corruption that is widespread in all government offices,” a man told a group of protesters.
The protests come as haggling between political rivals to form a new government continues, more than a year since the national elections last year.
Some held posters of powerful Iraqi Shiite cleric Moqtada Al Sadr who emerged as the winner in last October's elections, but failed to form a government and ordered his 73 legislators to resign in June.
Since then, he has been demanding that parliament be dissolved and snap elections held. His calls have been shrugged off by his Iran-backed Shiite rivals as well as Sunnis and Kurds.
Other protesters held a poster of Prime Minster-designate Mohammed Shia Al Sudani, with a large red cross partially obscuring his face. Mr Al Sudani is the nominee of the Tehran-backed Co-ordination Framework and is rejected by Mr Al Sadr.
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 five pillars of Islam
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
'Cheb%20Khaled'
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FIXTURES
December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm
December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm
December 30
3rd/4th place play-off, 5pm
Final, 7pm
more from Janine di Giovanni
Company profile
Date started: January, 2014
Founders: Mike Dawson, Varuna Singh, and Benita Rowe
Based: Dubai
Sector: Education technology
Size: Five employees
Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.
Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)