The former Iraqi official who escaped from a detention centre in Baghdad on Tuesday died shortly after security forces arrested him on Thursday, a government statement said.
Saad Kambash, former head of the Sunni Endowment, was arrested last month and sentenced to four years in prison for corruption.
He was found guilty of using $36 million of waqf funds to buy a hotel, which anti-corruption investigators said was not “economically viable”, during his term in office from February 2020 to March 2022.
On Thursday, the Ministry of Interior said Kambash had been discovered in the city of Mosul, about 400km north of Baghdad.
“The force managed to surround his location, and during the arrest process, he tried to escape,” the ministry statement said.
“As the force started chasing him, he fell ill and his health condition deteriorated.”
He was dead on arrival at Mosul General Hospital.
“There were no external effects of stress on the body of the deceased, who suffered from chronic diseases,” the ministry statement added.
It also said that a special medical committee had been formed to carry out a postmortem and determine the cause of death.
On Tuesday, Kambash's sister, an MP, visited him at Karadat Maryam police station on the perimeter of Baghdad's heavily fortified Green Zone during iftar, Maj Gen Yahya Rasool, spokesman for the Iraqi Armed Forces, said in a statement.
A few hours later, “the convict escaped with the help of three people from behind the [police] station and reached two cars that were waiting for him to secure his escape”, said Maj Gen Rasool.
The Green Zone is home to the cabinet, parliament and key government offices, as well as foreign embassies and the homes of senior politicians.
Iraqi Prime Minister Mohammed Shia Al Sudani on Thursday sacked Lt Gen Hamid Al Zuhairi, commander of the Special Division who oversaw security in the Green Zone, according to a statement from his office.
The statement said the general was fired “due to insufficient action taken in response to the incident” and that “all those responsible” would be held accountable “and legally punished”.
The Prime Minister also ordered the closure of the unit in the police station and the transfer of prisoners being held there to other facilities.
Corruption has become one of the main features of the political landscape following the 2003 US-led invasion that toppled Saddam Hussein’s regime.
The country was ranked 157 out of 180 on Transparency International's corruption perception index in 2022.
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
