Christians in Iraq were persecuted by ISIS, which forcibly transferred them, seized their property and subjected them to sexual violence and other “inhumane acts”, a UN report has found.
An investigative team said they had collected evidence that strengthens preliminary findings that the extremist group committed crimes against humanity and war crimes against the Christian community after it seized about a third of the country in 2014.
The report on Thursday night to the UN Security Council said crimes also included enslavement, forced conversions and destruction of cultural and religious sites.
The team said they had identified leaders and prominent members of ISIS who participated in the attack and takeover of three predominantly Christian towns in the Nineveh plains north of Iraq’s second-largest city, Mosul, in July and August 2014 ― Hamdaniyah, Karamlays and Bartella. It also started collecting evidence of crimes committed against the Christian community in Mosul.
ISIS fighters seized Iraqi cities and declared a self-styled caliphate in large areas of territory in Syria and Iraq in 2014. The group was formally declared defeated in Iraq in 2017 following a three-year bloody battle that left tens of thousands dead and cities in ruins, but its sleeper cells continue to stage attacks in different parts of Iraq.
The 26-page report was submitted by the UN Investigative Team to Promote Accountability for Crimes committed by ISIS.
The team updated its investigations into the extremists’ development and use of chemical and biological weapons, attacks on the Yazidi and Sunni communities, the mass execution of prisoners and detainees at Badush prison near Mosul in June 2014, and crimes in and around Tikrit.
In December 2021, the head of the UN team, Christian Ritscher, told the Security Council that ISIS extremists committed crimes against humanity and war crimes at the prison in Badush.
In May 2021, Mr Ritscher’s predecessor, Karim Khan, told the council that investigators had found “clear and compelling evidence” ISIS extremists committed genocide against the Yazidi minority in 2014. He also said the militant group successfully developed chemical weapons and used mustard gas.
Battle of Mosul — In Pictures
The new report said Mr Ritscher’s team found evidence of payments to the families of ISIS members killed deploying chemical weapons and records of payments for training senior operatives on the use of chemical weapons and devices to disperse such weapons.
The team said they were still assessing evidence of the use of agents.
“Evidence suggests that ISIS manufactured and produced chemical rockets and mortars, chemical ammunition for rocket-propelled grenades, chemical warheads and improvised explosive devices,” the report said. “Furthermore, the ISIS programme involved the development, testing, weaponisation and deployment of a range of agents, including aluminium phosphide, chlorine, clostridium botulinum, cyanide, nicotine, ricin and thallium sulphate.”
As for the destruction of cultural and religious sites by ISIS fighters, the team said it expanded its investigations into different Iraqi communities and focused on several areas in Nineveh and Mosul.
This has led to a preliminary inventory of over 150 Kaka’i, Shabak and Shia Turkmen sites “suspected of having been destroyed by ISIS, along with enforced displacements, disappearances and sometimes killings of members of those communities,” the team said. They also identified places of worship and heritage sites in Tikrit that were severely damaged or destroyed by ISIS.
“The evidence obtained thus far shows that religious and cultural sites were either intentionally destroyed or taken over and occupied by ISIS, sometimes for military purposes, which resulted in their severe damage or destruction,” they said.
“While the motives and methods adopted by ISIS are still being reviewed, it appears that explosives and heavy equipment were used to destroy many of the sites.”
Iraqi Christians inaugurate new bell in Mosul — in pictures
With regard to attacks on the Yazidi community in Sinjar, the team said they has expanded the list of identified perpetrators to include the names of 2,181 people, including 156 foreign fighters.
“In-depth case files have been developed in relation to 30 primary persons of interest,” they said.
The team said they had expanded the investigation into crimes by ISIS against the Sunni community in Anbar, citing progress in an investigation into the execution of hundreds of members of the Albu Nimr tribe between 2014 and 2016.
The UN investigation into the mass execution of detainees at Badush prison on June 10-11, 2014, continues, the team said. It includes interviews with additional witnesses and survivors.
This yielded “new and corroborative evidence on the circumstances under which approximately 1,000 predominantly Shia prisoners were targeted and executed by ISIS inside the prison and in various other locations,” the team said.
The team said they had also continued investigating crimes against civilians in Tikrit and Alam in 2014 and 2015, and were gathering further evidence on the mass killing of unarmed military cadets and personnel from the Tikrit Air Academy in June 2014.
In the coming months, the investigators said they plan to focus on making the transition from investigations to building cases and sharing information with Iraq to spur prosecutions and accountability.
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
Brief scores:
Barcelona 3
Pique 38', Messi 51 (pen), Suarez 82'
Rayo Vallecano 1
De Tomas Gomez 24'
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UAE currency: the story behind the money in your pockets
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Predictions
Predicted winners for final round of games before play-offs:
- Friday: Delhi v Chennai - Chennai
- Saturday: Rajasthan v Bangalore - Bangalore
- Saturday: Hyderabad v Kolkata - Hyderabad
- Sunday: Delhi v Mumbai - Mumbai
- Sunday - Chennai v Punjab - Chennai
Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
Set-jetting on the Emerald Isle
Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)
MATCH INFO
Azerbaijan 0
Wales 2 (Moore 10', Wilson 34')
COMPANY%20PROFILE
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SERIE A FIXTURES
Friday Sassuolo v Benevento (Kick-off 11.45pm)
Saturday Crotone v Spezia (6pm), Torino v Udinese (9pm), Lazio v Verona (11.45pm)
Sunday Cagliari v Inter Milan (3.30pm), Atalanta v Fiorentina (6pm), Napoli v Sampdoria (6pm), Bologna v Roma (6pm), Genoa v Juventus (9pm), AC Milan v Parma (11.45pm)