The winning Courtyards Dialogue design was submitted by a team of eight Egytian architects. Unesco
The winning Courtyards Dialogue design was submitted by a team of eight Egytian architects. Unesco
The winning Courtyards Dialogue design was submitted by a team of eight Egytian architects. Unesco
The winning Courtyards Dialogue design was submitted by a team of eight Egytian architects. Unesco

Al Nuri Mosque in Mosul will be reconstructed in its original form, jury confirms


Mina Aldroubi
  • English
  • Arabic

The architectural design chosen for the reconstruction of Al Nuri Mosque complex in Mosul will ensure the identity of the historic site is preserved, but the surrounding area will change, an official told The National.

Last November Unesco, the UN's cultural agency, launched a competition that called for a conceptual design of the area around the mosque, which was destroyed by ISIS in 2017.

The Courtyards Dialogue design submitted by eight Egyptian architects was selected last week from 123 anonymous entries, but the drawings were criticised by some Iraqis.

An independent international jury assessed the drawings in line with Unesco’s standards.

"What must be understood is the drawings did not change the location and design of the mosque and minaret," Ahmed Al Omari, a member of the jury and professor at Mosul University, told The National.

"One of the main requirements of the competition was that they stay as they are."

The designs were based on preserving the standing structures of the prayer hall, the rehabilitation of some historical buildings, and their integration into the new designs, including the landscaping of the entire site, Prof Al Omari said.

“We felt the Egyptian drawing took into account the functions and needs of the city and integrated it into the mosque’s complex.

"We want all the designs to reflect the identity of Mosul and to have cultural links."

The design received mixed reviews on social media, with some welcoming the design and others saying it was “too modern”.

“We thought a new identity was needed for the surrounding area,” Prof Al Omari said.

“However, due to the fact the reconstruction will be done on a historical site, we agreed that the drawing had to reflect its background."

Winning Entry © UNESCO Salah Hareedy; Khaled El-Deeb; Sherif Ebrahim & Tarek Ali Mohamed.
Winning Entry © UNESCO Salah Hareedy; Khaled El-Deeb; Sherif Ebrahim & Tarek Ali Mohamed.

ISIS destroyed the 12-century mosque as Iraqi government troops moved to recapture the city in 2017.

Three years earlier, the extremist group's leader, Abu Bakr Al Baghdadi, proclaimed a caliphate from the mosque.

Damascus emir Nur Al Din Al Zanki ordered the construction of the great mosque in 1172.

It is famous for its leaning minaret, nicknamed Al Hadba, the humpback.

The UAE is funding the Revive the Spirit of Mosul project, launched by Unesco, to rebuild the city’s historic landmarks.

In 2018, the UAE donated more than $50 million to support the project, which will restore Al Nuri Mosque and its minaret,  Al Saa’a Monastery and the 800-year-old Al Tahera church.

The winning architects will now produce a more detailed design, with a view to beginning construction in late autumn.

The jury paid particular attention to designs that enhanced the position of Al Nuri Mosque complex as an open urban space.

It will be integrated into the Old City of Mosul, creating a community space, said Salma Al Darmaki, secretary general of the UAE National Commission for Education, Culture and Science, and project manager of UAE-backed projects in Mosul.

"Special attention was paid to the proposed connections with existing buildings and remains within the perimeters of the complex, in particular Al Hadba minaret, which was not included in the scope of the competition," Ms Al Darmaki told The National. 

The jury appreciated the "skilful way in which these various elements were integrated in the winning design", she said.

Ms Al Darmaki said the UAE would ensure the historical site was rebuilt according to international standards.

“The decision of what the mosque should look like when it is rebuilt is for the people and government of Iraq to decide, in accordance with international standards and best practice in this field,” she said.

Ms Al Darmaki said the UAE felt it was crucial that the “mosque serves the needs of the people of Mosul, promotes the values of unity and fraternity, and preserves the elements of heritage".

“We hope that it can serve as a space for prayer, reflection and learning, and contribute to the healing of the city," she said.

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

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

Kandahar%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Ric%20Roman%20Waugh%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EGerard%20Butler%2C%20Navid%20Negahban%2C%20Ali%20Fazal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202.5%2F5%3C%2Fp%3E%0A