Iraq has called for the closure of a Syrian displacement camp housing tens of thousands of people with suspected links to ISIS, saying that it has become a “source for terrorism”.
Al Hol camp, named after a town near the Iraqi-Syrian border, is home to people who were taken there after the extremist group's defeat in Syria in March 2019.
“Ending the issue of Al Hol camp has become a top national interest for Iraq,” Foreign Ministry spokesman Ahmad Sahhaf said.
He called for all countries that have citizens at Al Hol to “repatriate them as soon as possible in order to eventually close the camp” because it had become “a dangerous epicentre” for ISIS gatherings.
Mr Sahhaf's comments, reported by the official Iraq News Agency, were made during a conference in Baghdad on Monday to discuss the camp in north-east Syria. The UN representative in Iraq, members of the international coalition fighting ISIS and ambassadors of several countries were present.
Iraq has repatriated 1,396 families from the camp, consisting of 5,569 of its citizens, over the past few weeks, Iraq’s National Security Adviser Qasim Al Araji said during the conference.
Despite the repatriations, about 25,000 Iraqis remain at the camp, making up nearly half its population.
The camp holds about 51,000 people, the vast majority women and children, including the wives, widows and other relatives of ISIS members, mostly Syrians and Iraqis.
There are also about 8,000 women and children of 60 other nationalities who live in a part of the camp known as the Annex. They are generally considered the most diehard ISIS supporters among the camp residents.
There have been concerns that children at the camp were being taught extremist ideology by their mothers. Experts have warned that a future generation of ISIS fighters could emerge from the camp.
The camp's population is down from 73,000 people, mostly because thousands of its Syrian and Iraqi inhabitants were allowed to return home. But other countries have largely balked at taking back their nationals, who travelled to join ISIS after the radical group seized large parts of Iraq and Syria in 2014.
Despite the extremist group's defeat in Iraq in 2017 and Syria in 2019, ISIS sleeper cells still carry out deadly attacks in both countries. Over the past years, grisly crimes were committed inside Al Hol.
Earlier this month, the US-backed and Kurdish-led Syrian Democratic Forces announced it had handed over 50 Iraqi ISIS fighters to Baghdad. It also said it had repatriated 170 Iraqis who were living at the camp.
The Kurdish-led authority in north-east Syria has been urging countries to repatriate their citizens from the camp for years.
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
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