Basra Corniche is abuzz with Iraqis enjoying evenings lit up by fireworks and traditional music, just days before football's Arabian Gulf Cup comes to town.
Fans sail in wooden boats on the Shatt Al Arab waterway, the confluence of the Tigris and Euphrates rivers on which the southern port of Basra stands. Flags of the Gulf states decorate the vessels, from which songs welcoming teams blare.
The Gulf Cup is returning to Iraq on Friday, for the first time since 1979.
In the four decades or so that followed, the country has endured war and diplomatic isolation, then political and security instability after the 2003 US-led invasion that toppled Saddam Hussein.
Iraq will be joined by the UAE, Saudi Arabia, Kuwait, Bahrain, Oman, Qatar and Yemen in the 25th Gulf Cup, which will run from January 6 to 19 in Basra.
For Iraqis, hosting the biennial event — first held in Bahrain in 1970 — will turn a new page in the troubled history of their country, boost relations with Gulf neighbours and represent a crucial move towards recovery.
“It is an indescribable feeling, we are so thrilled to have the tournament here in Basra and to host our dear brothers from the Gulf states after all these years,” Mustafa Mohammed, 30, tells The National.
Mr Mohammed strolls along the Corniche with his son Ibrahim, 6, who asks his father to snap pictures of him next to the flags and signs of welcome.
“Football has the power to bring people together and having the tournament here means a lot, not only for Basra but for all Iraq,” Mr Mohammed says.
“It will change the picture of Iraq from an unsecure land with killing in every corner to a stable country with peaceful people”.
“The event will help opening up Iraq to tourists and investment.”
However, he admits that “it still needs a few more years for full recovery”.
Former champions
When the tournament was staged in Baghdad in 1979, the hosts were crowned champions. Iraq also won in 1984 and 1988.
Following the 1990 invasion of Kuwait that led to severing ties between Baghdad and other Gulf states, the Iraqi team was banned from taking part in the competition.
It returned in 2004, a year after Saddam Hussein was removed from power.
After 2010, Iraq pushed for hosting the event, but the fragile security situation in many parts of the country, political upheaval and a lack of sports infrastructure discouraged the Arab Gulf Cup Football Federation.
To meet requirements, Iraq over the past few years has built modern sports facilities and hotels.
It constructed the Basra International Stadium with a capacity of 65,000. It is also called the Trunk of the Palm because its design is inspired by the palm trees for which Basra is famed.
It also built Al Minaa Olympic Stadium, which can accommodate 30,000 spectators. New five-star hotels have sprung up in the city.
Festive mood
A few days ahead of the competition, the city is in a festive mood with preparations in full swing.
Workers apply fresh paint to the pavements and plant flowers and trees. Bulldozers remove rubbish and debris from main streets.
The flags of the Gulf States hang from electricity poles and tall buildings. Billboards welcoming the teams and their fans dot the city, next to posters of militiamen killed in the fight against ISIS between 2014 and 2017.
“Welcome Gulf people!” reads one banner on the main road linking Basra International Airport to the city.
“Basra is your home,” says another, next to the mascot for the tournament, Sinbad the Sailor — one of the region’s legendary characters.
With hotels fully booked, tribal chieftains have offered their mudhifs — public halls where tribes mainly welcome guests and settle community affairs — to host the Gulf fans.
Volunteers have launched a website for residents who want to host visitors. Fans can also apply if they need a place to stay.
Iraq has even waived visa fees and tariffs on cars for Gulf fans.
“I’m confident the championship will be the most successful one,” Basra Governor Asaad Al Eidani told state TV on Monday.
“The post-championship Iraq will be different from the pre-championship one.
“It is a step forward to retain Iraq’s normal position in the fields of sport, culture and social. It is a message to the whole world that we are capable.”
Missed opportunities
Despite its oil wealth — about 70 per cent of Iraq’s proven reserves of 153.1 billion barrels are found in Basra province — the city is plagued by broken infrastructure, poverty and violence.
Piles of rubbish are strewn on dusty streets where donkeys, stray dogs, sheep and goats roam. Rivers running through the city are filled with sewage and rubbish.
Armed tribal disputes often break out inside Basra itself and its outskirts. In August, clashes between Shiite militias erupted, amid months-long political wrangling to form the country's government.
Informal settlements can be found near the stadiums and main streets, as well as in the city's outskirts.
Authorities are erecting metal screens and wooden panels so these are hidden from visitors.
“It's as if we are expecting guests at home, but we can’t clean it, so we put a carpet to cover the dirt,” says taxi driver Aziz Mohammed, laughing as he dodges potholes.
Like some Basrawis, Mr Mohammed says the tournament is not a priority.
“They should have spent these funds on improving public services and find solutions for those living in slums, instead,” he says.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Results
5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash
6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami
7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami
7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar
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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
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
Four motivational quotes from Alicia's Dubai talk
“The only thing we need is to know that we have faith. Faith and hope in our own dreams. The belief that, when we keep going we’re going to find our way. That’s all we got.”
“Sometimes we try so hard to keep things inside. We try so hard to pretend it’s not really bothering us. In some ways, that hurts us more. You don’t realise how dishonest you are with yourself sometimes, but I realised that if I spoke it, I could let it go.”
“One good thing is to know you’re not the only one going through it. You’re not the only one trying to find your way, trying to find yourself, trying to find amazing energy, trying to find a light. Show all of yourself. Show every nuance. All of your magic. All of your colours. Be true to that. You can be unafraid.”
“It’s time to stop holding back. It’s time to do it on your terms. It’s time to shine in the most unbelievable way. It’s time to let go of negativity and find your tribe, find those people that lift you up, because everybody else is just in your way.”
Three ways to boost your credit score
Marwan Lutfi says the core fundamentals that drive better payment behaviour and can improve your credit score are:
1. Make sure you make your payments on time;
2. Limit the number of products you borrow on: the more loans and credit cards you have, the more it will affect your credit score;
3. Don't max out all your debts: how much you maximise those credit facilities will have an impact. If you have five credit cards and utilise 90 per cent of that credit, it will negatively affect your score.
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
RESULTS
Catchweight 63.5kg: Shakriyor Juraev (UZB) beat Bahez Khoshnaw (IRQ). Round 3 TKO (body kick)
Lightweight: Nart Abida (JOR) beat Moussa Salih (MAR). Round 1 by rear naked choke
Catchweight 79kg: Laid Zerhouni (ALG) beat Ahmed Saeb (IRQ). Round 1 TKO (punches)
Catchweight 58kg: Omar Al Hussaini (UAE) beat Mohamed Sahabdeen (SLA) Round 1 rear naked choke
Flyweight: Lina Fayyad (JOR) beat Sophia Haddouche (ALG) Round 2 TKO (ground and pound)
Catchweight 80kg: Badreddine Diani (MAR) beat Sofiane Aïssaoui (ALG) Round 2 TKO
Flyweight: Sabriye Sengul (TUR) beat Mona Ftouhi (TUN). Unanimous decision
Middleweight: Kher Khalifa Eshoushan (LIB) beat Essa Basem (JOR). Round 1 rear naked choke
Heavyweight: Mohamed Jumaa (SUD) beat Hassen Rahat (MAR). Round 1 TKO (ground and pound)
Lightweight: Abdullah Mohammad Ali Musalim (UAE beat Omar Emad (EGY). Round 1 triangle choke
Catchweight 62kg: Ali Taleb (IRQ) beat Mohamed El Mesbahi (MAR). Round 2 KO
Catchweight 88kg: Mohamad Osseili (LEB) beat Samir Zaidi (COM). Unanimous decision
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster
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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
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months
