• Iraqi Christians mourn next to a coffin for a victim of wedding hall fire, during a mass funeral in Hamdaniya town, northern Iraq. EPA
    Iraqi Christians mourn next to a coffin for a victim of wedding hall fire, during a mass funeral in Hamdaniya town, northern Iraq. EPA
  • Iraqi Christians mourn over a coffin for a victim of wedding hall fire, during a mass funeral in Hamdaniya town, northern Iraq. EPA
    Iraqi Christians mourn over a coffin for a victim of wedding hall fire, during a mass funeral in Hamdaniya town, northern Iraq. EPA
  • Mourners carry a coffin. Reuters
    Mourners carry a coffin. Reuters
  • Revan, the groom, cries next to his father's coffin. EPA
    Revan, the groom, cries next to his father's coffin. EPA
  • A victim lies in a hospital bed. Reuters
    A victim lies in a hospital bed. Reuters
  • Hamid Boutros, 40, one of the survivors. Ismael Adnan for The National
    Hamid Boutros, 40, one of the survivors. Ismael Adnan for The National
  • Daniel Wissam, 13, was admitted to hospital with severe burns to his hands. He survived with his mother and little sister, who are also in hospital. Ismael Adnan for The National
    Daniel Wissam, 13, was admitted to hospital with severe burns to his hands. He survived with his mother and little sister, who are also in hospital. Ismael Adnan for The National
  • Edmond Iyad, 12, also suffered burns in the fire. Ismael Adnan for The National
    Edmond Iyad, 12, also suffered burns in the fire. Ismael Adnan for The National
  • Ishaq Naseer, another young survivor, is recovering at hospital. Ismael Adnan for The National
    Ishaq Naseer, another young survivor, is recovering at hospital. Ismael Adnan for The National
  • A firefighter checks the damage in an event hall in Qaraqosh, also known as Hamdaniyah, after a fire broke out during a wedding. AFP
    A firefighter checks the damage in an event hall in Qaraqosh, also known as Hamdaniyah, after a fire broke out during a wedding. AFP
  • People mourn at the site of the deadly blaze. Reuters
    People mourn at the site of the deadly blaze. Reuters
  • A soldier stands guard at the site. Reuters
    A soldier stands guard at the site. Reuters
  • Governor Najim Al Jubouri and Minister of Interior Abdul Amir Al Shammari visit the site. Reuters
    Governor Najim Al Jubouri and Minister of Interior Abdul Amir Al Shammari visit the site. Reuters
  • Officials walk through the rubble. Reuters
    Officials walk through the rubble. Reuters
  • An Iraqi woman receives medical treatment at a local hospital in Hamdaniya, in Iraq's Nineveh province. EPA
    An Iraqi woman receives medical treatment at a local hospital in Hamdaniya, in Iraq's Nineveh province. EPA
  • A view of the site following the fire. Reuters
    A view of the site following the fire. Reuters
  • A girl suffering with burns lies in hospital. AP
    A girl suffering with burns lies in hospital. AP
  • The site of the fatal fire. AP
    The site of the fatal fire. AP
  • Damage at the site. Reuters
    Damage at the site. Reuters
  • An Iraqi security crew inspects the scene at the wedding hall in Hamdaniya. EPA
    An Iraqi security crew inspects the scene at the wedding hall in Hamdaniya. EPA
  • Ambulances transport people injured in the fire to hospital. Reuters
    Ambulances transport people injured in the fire to hospital. Reuters
  • One of those injured in the fire. Reuters
    One of those injured in the fire. Reuters
  • A man searching through debris after the fire. AFP
    A man searching through debris after the fire. AFP
  • The aftermath of the fire. AFP
    The aftermath of the fire. AFP
  • People gather at the site following the blaze. Reuters
    People gather at the site following the blaze. Reuters
  • An emergency worker searches for survivors. Reuters
    An emergency worker searches for survivors. Reuters
  • Security forces and emergency responders gather around ambulances. Reuters
    Security forces and emergency responders gather around ambulances. Reuters
  • People gather at a hospital for news of loved ones. Reuters
    People gather at a hospital for news of loved ones. Reuters
  • Security forces keep watch next to an ambulance. Reuters
    Security forces keep watch next to an ambulance. Reuters
  • People gather at the site. AP
    People gather at the site. AP
  • A civil defence team member walks through the site. AP
    A civil defence team member walks through the site. AP

Iraq wedding fire: More than 100 killed in blaze near Mosul


  • English
  • Arabic

At least 113 people were killed when fireworks caused a blaze at a wedding in the northern Iraqi town of Qaraqosh, state media and health officials reported.

Another 150 people were injured in the fire at the wedding hall. The fireworks set cladding alight and the building was ablaze within two minutes.

The owner of the hall has been arrested after he fled the town, said Gen Abdullah Al Jubouri, commander of Nineveh Operations, which oversees the province's security.

Thirteen people have been arrested, local media reported.

“We suspect they [those arrested] are responsible for the fire, including the owner of the event hall,” Gen Al Jubouri said.

The Iraqi official said at least 1,000 people had attended the wedding.

Iraqi Prime Minister Mohammed Shia Al Sudani has ordered the immediate formation of a committee to investigate the blaze.

Our happiness has died
Lena Khaled,
resident

A survivor of the fire said people inside the hall rushed for the exits after the fire broke out.

“We are shocked at what has happened, my daughter is in the ICU in one of the hospitals in Erbil,” said Nabil Hannu, a resident of Qaraqosh, near Mosul, who attended the wedding.

“I managed to escape. We were close to the entrance, so when the fire broke out, we were with our relatives and everyone started running. I ran with my wife and son.

“The fireworks that were lit during the event caused the fire, it managed to catch on to the ceiling of the hall which was made out of plastic. The hall managed to catch fire within seconds."

The electricity went out immediately after the fire.

Interior Ministry spokesman Gen Saad Maan said in a video from the scene that the preliminary report indicated that there was no criminal act.

“The absence of safety and security measures plus using fireworks led to the accident,” Mr Maan said.

“The burn injuries are complex and require specialised medical treatment and efforts.”

Security forces and residents in Nineveh rushed to the hospitals to donate blood.

Arrest warrants have been issued against the four owners of the hall, he added.

'Like a nightmare'

“It's like a nightmare,” resident Lena Khaled told The National.

Ms Khaled and her mother, a nurse, tended to victims at a hospital in the nearby village of Bartella.

“I don't know how to describe seeing people who have lost their whole families. There are so many dead,” she said.

“Our happiness has died … They are still bringing out bodies from the hall, there are a lot of dead children.”

Iraq's President Abdul Latif Rashid extended his condolences to the grieved families, calling the incident a “painful tragedy” and asking for an investigation.

“The incident has deeply saddened our hearts and the hearts of all Iraqis," he said.

“We emphasise the necessity of conducting an investigation to determine the circumstances of the incident and taking all safety measures to prevent its recurrence.

“Our heartful condolences go out to the families of the victims, and we wish speedy recovery to the injured.”

Mourning period

Iraqi Prime Minister Mohammed Shia Al Sudani declared a three-day mourning period nationwide.

The majority of the wounded are in a serious condition, the Erbil-based Rudaw quoted health officials as saying.

“No one has so far been discharged [from hospital],” said Ahmed Dubardani, deputy head of the Nineveh health directorate.

“The majority of them were completely burnt … some others had 50 to 60 per cent burns.”

Mostly children

Ali Qasim, an anaesthetist at Qaraqosh general hospital, spent all night treating victims and said people were walking “like zombies” around the hospital.

“Most of the dead are children. I spent an hour working on a 14-year-old girl, but she died,” he told The National.

"Every house in Qaraqosh has lost someone."

He said most people who arrived at the hospital died and the few survivors suffered “deep burns”.

“It was one of the worst days of my life when I saw people dying in front of me in this way," he said.

"I was unable to save many people. I hated being one of the medical staff, because of what I saw. I don't want to go back to hospital again."

It was one of the worst days of my life when I saw people dying in front of me in this way
Ali Qasim,
anaesthetist at Qaraqosh general hospital

The Governor of Nineveh, Najim Al Jabouri, announced a one-week mourning period and a one-minute moment of silence on Thursday.

Also known as Al Hamdaniyah, Qaraqosh is a predominantly Assyrian town located on the Nineveh plains between Erbil and Mosul.

It was taken over by ISIS in 2014 as the terror group swept across northern Iraq, sending many residents to flee to Erbil and the semi-autonomous Kurdish region.

In 2021, Pope Francis visited the town and held mass in a church destroyed during ISIS rule, appealing to Iraq's dwindling Christian minority to return and rebuild their lives.

Video from a Reuters correspondent at the site showed firefighters clambering over the charred wreckage of the building in search of survivors.

Ms Khaled said the lights went out as soon as the fire started, meaning many couldn't escape.

Those that did survive, she said, escaped through the kitchen.

“The main door wouldn't open, people couldn't get out. People had to come with a tractor and demolish the wall so people could escape.”

Civil defence officials quoted by INA described the wedding hall's exterior as decorated with highly flammable cladding that is illegal in the country.

“The fire led to the collapse of parts of the hall as a result of the use of highly flammable, low-cost building materials that collapse within minutes when the fire breaks out,” civil defence said.

It was not immediately clear why authorities in Iraq allowed the cladding to be used in the hall, although corruption and mismanagement remains endemic throughout the country.

Deadly fires have killed hundreds of people across Iraq in recent years, from hospitals to displacement camps where thousands live in highly flammable tents.

In 2021, 92 people died after a fire at a hospital treating coronavirus patients in Nasiriyah.

Ambulances and medical crews were sent to the site by federal Iraqi authorities and those in the Kurdistan region, official statements said.

The Iraqi health ministry has sent medical supplies to hospitals in Nineveh, publishing images of boxes of emergency aid arriving in the governorate.

Emergency departments at hospitals in Saladdin and Kirkuk are also on standby to receive victims, while social media footage showed waiting rooms crowded with people arriving to donate blood.

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

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Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

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Updated: September 27, 2023, 6:09 PM