When Qatar hosted the 17th Arabian Gulf Cup in 2004, it wanted to celebrate a special moment: Iraq’s return to the competition for the first time in more than a decade.
Diplomatic ties between Iraq and its Gulf neighbours were severed after the 1990 invasion of Kuwait. As a result, the Iraqi national team were banned from taking part in the biennial tournament.
But Iraq returned in 2004, a year after Saddam Hussein was removed from power by an invasion led by the US. Despite this, the region was rocked by more than a decade of division as the country slipped into a period of sectarian strife.
Fifa banned Iraq from hosting international matches between 2003 and 2018, citing the poor security situation. But much has changed since and many view Iraq's hosting of the current tournament as a triumph of sports diplomacy, part of continuing efforts to heal a political rift.
To mark the occasion, Qatar commissioned the renowned Iraqi sculptor Ahmed Al Bahrani to design and create a new trophy for the tournament.
Mr Al Bahrani, who has lived in exile since the late 1990s, was overjoyed when he received the commission.
“I was happy for Iraq returning to the tournament and I was particularly proud to be given this opportunity as an Iraqi,” Mr Al Bahrani said.
He spent countless hours sketching out ideas and refining his design, pouring all of his passion and talent into the project.
He travelled to Milan in northern Italy to create his vision at GDE Bertoni, a medal and trophy manufacturer and design company that produced the current Fifa World Cup.
The cup takes the shape of a traditional incense burner of a kind used widely in Gulf states in ceremonies and celebrations. On the top, a pearl sits within the map of the region engraved on the trophy's surface.
Two shemaghs, chequered white Arab headdresses, are twisted together as if to mend a rift, symbolising the return of Iraq as tournament hosts, as they wrap around the globe.
“The headdress is the most precious thing for all men and it refers to how all men came together to mend the rift,” Mr Al Bahrani told The National.
The 47cm-tall trophy is made of white gold, weighs about 8.5kg and is the sixth version since the biennial Arabian Gulf Cup first took place in 1970.
Iraq hosted the competition in 1979 when they were crowned champions and they also won in 1984 and 1988.
On Friday, the eight-team tournament returned to Iraq and the games will be played in the southern port city of Basra located on the mouth of the Arabian Gulf. It will run until January 19.
The tournament features teams from the Gulf Co-operation Council countries — Kuwait, Saudi Arabia, Bahrain, Oman, Qatar and UAE — as well as Iraq and Yemen.
“Unity was achieved in 2004 when Iraq returned to the competition, but it is even stronger today with the presence of our brothers from the Gulf, players and fans among us,” Mr Al Bahrani said.
Born in 1965 in the town of Tuwaireej, on the Euphrates south of Baghdad, the sculptor showed remarkable talent in modelling clay on the riverbank.
He studied at the Institute of Fine Arts in Baghdad, graduating with a diploma in sculpture in 1988, before going on to teach there from 1992 to 1994.
Mr Al Bahrani left Iraq for Amman, then headed to Yemen. Since 1999, he has divided his time between Doha and Stockholm, Sweden.
He has held many exhibitions and been commissioned for numerous public projects, using his preferred materials of iron and bronze. He created the Olympic Rings sculpture for the 2006 Asian Games in Qatar.
He still has fond memories of the 1979 Gulf Cup in Baghdad, recalling the trips from his hometown with his late father to Al Shaab Stadium to attend the matches.
The game that still sticks in his mind was Iraq thumping Bahrain 4-0. Years later, he met Humood Sultan, Bahrain's goalkeeper on the day, in Doha and the two became close friends.
Like many Iraqis, he is overjoyed to see the Gulf Cup return to the country.
“I have been waiting for the tournament to be held again in Iraq and it is very nice to be in Basra,” he said.
“I feel proud and happy to see the championship taking place in Iraq and proud that the trophy is the one that I designed and created.
"This is not just a football tournament, it is a great opportunity for Iraq in general — and Basra specifically — to maintain normalcy and spur investment."
Opening of Arabian Gulf Cup
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
Results:
First Test: New Zealand 30 British & Irish Lions 15
Second Test: New Zealand 21 British & Irish Lions 24
Third Test: New Zealand 15 British & Irish Lions 15
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Mohammed bin Zayed Majlis
Zayed Sustainability Prize
EVIL%20DEAD%20RISE
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELee%20Cronin%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EAlyssa%20Sutherland%2C%20Morgan%20Davies%2C%20Lily%20Sullivan%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A