A member of the Kurdish Peshmerga militia faces ISIS positions in Diyala, Iraq. AFP
A member of the Kurdish Peshmerga militia faces ISIS positions in Diyala, Iraq. AFP
A member of the Kurdish Peshmerga militia faces ISIS positions in Diyala, Iraq. AFP
A member of the Kurdish Peshmerga militia faces ISIS positions in Diyala, Iraq. AFP

As US and Iraq engage in strategic dialogue, the fight against ISIS continues


Willy Lowry
  • English
  • Arabic

Over a two-week period in March, the US-led coalition, in co-ordination with Kurdish Peshmerga forces and Iraqi Security Forces, launched more than 300 air strikes against ISIS targets near Makhmour Mountain in northern Iraq.

Operation Ready Lion was the latest effort in the fight against ISIS.

Since ISIS's territorial defeat in March 2019, the terror group has found refuge in the mountains of northern Iraq. The group has taken advantage of the geography and the rift between the Iraqi Security Forces and the Kurdish military.

“The problem with ISIS right now in Iraq, is the disputed territories,” said Niyaz Barzani, head of foreign affairs and diplomacy at the Kurdistan Region Presidency.

“Because of a lack of a joint security mechanism between the Peshmerga forces and the Iraqi Security Forces, those areas are giving breathing room for ISIS to regroup.”

ISIS members have managed to operate with relative ease in these mountainous areas.

“They’ve been able to launch attacks from the disputed territories,” said Mr Barzani.

The administration of President Joe Biden has continued to work with both the Iraqi federal government and the Kurdish regional authorities to keep ISIS from rebuilding.

“There is no change at all in the policy of the coalition in co-ordination with the Peshmerga forces to fight ISIS in the Kurdistan region," said a representative for the Peshmerga Ministry of the Kurdistan Regional Government.

“Right now, the coalition is committed to continue fighting ISIS alongside the Peshmerga forces and the Peshmerga forces are committed as well to collaborate with the coalition forces to fight the Islamic State sleeper cells in the region.”

On Wednesday, US Secretary of State Antony Blinken was due to sit down with Iraqi Foreign Minister Fuad Hussein for the first strategic dialogue between Baghdad and Washington since Mr Biden became president. The Kurds were due to have a representative at the virtual meetings as well and say they welcome the dialogue.

“With our Iraqi partners, we are raising the issues that are in common interest with the US government and Iraq as a whole,” said Mr Barzani.

Chief among those interests is the continuation of the coalition and the fight against ISIS.

"The US has invested a lot, in blood and in treasure in Iraq. Thousands of lives, tens of billions of dollars, so they need to finish the job through supporting US partners in Iraq in a more effective way," Mr Barzani told The National.

As the threat of ISIS continues, Mr Barzani says that without a strong, co-ordinated effort, the group may grow “bigger and bigger".

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.

 

 

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

India cancels school-leaving examinations
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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Dubai World Cup Carnival card

6.30pm: UAE 1000 Guineas Trial Conditions (TB) US$100,000 (Dirt) 1,400m

7.05pm: Handicap (TB) $135,000 (Turf) 1,000m

7.40pm: Handicap (TB) $175,000 (D) 1,900m

8.15pm: Meydan Challenge Listed Handicap (TB) $175,000 (T) 1,400m

8.50pm: Dubai Stakes Group 3 (TB) $200,000 (D) 1,200m

9.25pm: Dubai Racing Club Classic Listed Handicap (TB) $175,000 (T) 2,410m

The National selections

6.30pm: Final Song

7.05pm: Pocket Dynamo

7.40pm: Dubai Icon

8.15pm: Dubai Legacy

8.50pm: Drafted

9.25pm: Lucius Tiberius

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
The biog

Fast facts on Neil Armstrong’s personal life:

  • Armstrong was born on August 5, 1930, in Wapakoneta, Ohio
  • He earned his private pilot’s license when he was 16 – he could fly before he could drive
  • There was tragedy in his married life: Neil and Janet Armstrong’s daughter Karen died at the age of two in 1962 after suffering a brain tumour. She was the couple’s only daughter. Their two sons, Rick and Mark, consulted on the film
  • After Armstrong departed Nasa, he bought a farm in the town of Lebanon, Ohio, in 1971 – its airstrip allowed him to tap back into his love of flying
  • In 1994, Janet divorced Neil after 38 years of marriage. Two years earlier, Neil met Carol Knight, who became his second wife in 1994 
The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

Torque: 560Nm @ 3,600rpm

Fuel economy, combined: 12.7L / 100km

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

UAE v IRELAND

All matches start at 10am, and will be played in Abu Dhabi

1st ODI, Friday, January 8

2nd ODI, Sunday, January 10

3rd ODI, Tuesday, January 12

4th ODI, Thursday, January 14

Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports