A team of eight Egyptian architects won an international competition to provide the design for the reconstruction of the 12th-century Al Nuri Mosque in Mosul, which was destroyed by ISIS.
The UAE is funding the Revive the Spirit of Mosul project launched by the UN's cultural agency, Unesco, to rebuild Mosul's historic landmarks.
The project will restore Al Nuri Mosque and its famous leaning minaret, as well as Al Saa’a Monastery and the 800-year-old Al Tahera church, among others.
"The reconstruction of Al Nuri Mosque complex, a historical site that is part of Mosul’s fabric and history, will be a landmark in the process of advancing the war-torn city’s reconciliation and social cohesion," said Audrey Azoulay, Unesco's director general.
"Heritage sites and historical monuments are powerful catalysts for people’s sense of belonging, of community and identity. They are key to reviving the spirit of Mosul and of Iraq as a whole."
The winning design, called Courtyards Dialogue, beat 123 other entries.
It includes rebuilding the mosque's historic prayer hall and the organic integration of the complex – the largest public space in the Old City of Mosul – in its urban surrounding through open public spaces with five entry points from surrounding streets, Unesco said.
While the prayer hall will look as it did before its destruction in 2017, it will feature notable improvements in the use of natural light, and expanded spaces for women and dignitaries.
It will connect to the main hall through a semi-covered open structure that could also serve as an open space for prayer, Unesco said.
Enclosed gardens will evoke the "historic houses and gardens that were located around the prayer hall prior to its remodelling in 1944".
The winning architects will now produce a more detailed design, with a view to starting to build in late autumn 2021.
They receive a $50,000 prize and will be awarded the contract for the detailed design of the complex.
"The selection of the winning design under the international competition for the reconstruction and rehabilitation of the Al Nuri Mosque complex is a significant milestone under the 'Revive the Spirit of Mosul' initiative," said Noura Al Kaabi, the UAE Minister of Culture and Youth.
"In 2018, the UAE took the lead and joined Unesco on this historic endeavour, inspired by the history and legacy of Mosul and the resilience and strength of its people.
"Reaching this important milestone has brought us closer to the realisation of a shared commitment to restore social cohesion and a spirit of fraternity and tolerance in Mosul once again."
The winning team includes Salah El Din Samir Hareedy, Khaled Farid El-Deeb, Sherif Farag Ebrahim, Tarek Ali Mohamed, Noha Mansour Ryan, Hager Abdel Ghani Gad, Mahmoud Saad Gamal and Yousra Muhamed El-Baha.
“Our team worked with high passion to submit a project that primarily addresses the need for social cohesion and revival of souls," they said.
"We are looking forward to completing the design and to helping the revival of the Old City of Mosul."
The runners-up, from India, receive $30,000. A prize of $20,000 goes to an entry from Spain while $15,000 is awarded to a team in the US.
A team of architects from the UAE, France, Turkey and Lebanon receive $10,000.
The competition was co-ordinated with the Iraqi Ministry of Culture and the Iraqi Sunni Endowment.
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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Timeline
2012-2015
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May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
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December 2024
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May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
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August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
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