• Pope Francis arrives to hold a mass at the Grand Immaculate Church, in the town of Qaraqosh. Reuters
    Pope Francis arrives to hold a mass at the Grand Immaculate Church, in the town of Qaraqosh. Reuters
  • An Iraqi security force officer guards as people wait to greet Pope Francis in the town of Qaraqosh. Reuters
    An Iraqi security force officer guards as people wait to greet Pope Francis in the town of Qaraqosh. Reuters
  • Children with flags wait for Pope Francis to arrive at a meeting with the Qaraqosh community at the Church of the Immaculate Conception. AP Photo
    Children with flags wait for Pope Francis to arrive at a meeting with the Qaraqosh community at the Church of the Immaculate Conception. AP Photo
  • People wait for Pope Francis before his arrival inside the Syriac Catholic Church of the Immaculate Conception, in the predominantly Christian town of Qaraqosh (Baghdeda). AFP
    People wait for Pope Francis before his arrival inside the Syriac Catholic Church of the Immaculate Conception, in the predominantly Christian town of Qaraqosh (Baghdeda). AFP
  • Pope Francis arrives to hold a prayer at the Grand Immaculate Church in the town of Qaraqosh. Reuters
    Pope Francis arrives to hold a prayer at the Grand Immaculate Church in the town of Qaraqosh. Reuters
  • Pope Francis sits down before holding a prayer at the Grand Immaculate Church in the town of Qaraqosh. Reuters
    Pope Francis sits down before holding a prayer at the Grand Immaculate Church in the town of Qaraqosh. Reuters
  • A girl sits down before Pope Francis holds a prayer at the Grand Immaculate Church in the town of Qaraqosh. Reuters
    A girl sits down before Pope Francis holds a prayer at the Grand Immaculate Church in the town of Qaraqosh. Reuters
  • Ignatius Joseph III Yunan, Syriac Catholic Patriarch of Antioch, reads from a book as Pope Francis listens while on the throne at the Syriac Catholic Church of the Immaculate Conception. AFP
    Ignatius Joseph III Yunan, Syriac Catholic Patriarch of Antioch, reads from a book as Pope Francis listens while on the throne at the Syriac Catholic Church of the Immaculate Conception. AFP

Pope Francis in Iraq brings hope to town crushed by ISIS


Gareth Browne
  • English
  • Arabic

A jubilant priest skips along the street, whipping up a crowd. The hymns of a young choir pierce the morning cold.

Not long ago, this scene would have been impossible. Barely five years have passed since ISIS gunmen patrolled the streets of Qaraqosh, a town known as the home of Iraq’s Christian people.

Nestled on the Nineveh plains east of Mosul, it was overrun in ISIS’s rampage across Iraq in 2014.

The militants replaced crosses with their black flag and thousands of Christians fled.

Those unable to escape were killed or subjugated under the extremists' Christian tax.

Churches were ransacked, hymn books and benches were torched. One church was turned into a bomb factory.

Today, the Pope was in town as part of a historic trip, the first by a serving pontiff to Iraq.

Pope Francis, 84, trod in areas most western diplomats and foreign delegations refuse to include on their itineraries. They say it is too dangerous.

"Our people expected a visit from the Pope to Iraq but we didn't expect that he would visit Al Hamdaniya," Issam Bahnam, the Mayor of the town told The National using another name for Qaraqosh.

“In protocol, the Pope visits the capital of countries he arrives to, but a small city like Baghdeda or Qaraqosh is something unheard of. This visit will erase the pain our people went through.”

There were many reasons the trip might could been cancelled, with a precarious security situation and a critical healthcare crisis during a global pandemic being but two of them.

Then, just days before Pope Francis’s arrival, the Vatican’s envoy Mitja Leskovar tested positive for Covid-19.

It seemed the trip would be called off at any moment.

Yet so in need of a lift were Iraq’s Christians, let alone the rest of the country, that the Vatican insisted the trip go ahead even if it did so with the tightest of precautions.

  • Pope Francis gestures as he boards a plane to depart for Rome, at Baghdad International Airport in Baghdad. Reuters
    Pope Francis gestures as he boards a plane to depart for Rome, at Baghdad International Airport in Baghdad. Reuters
  • Cardinals and ranking Catholic clergymen board the Alitalia Airbus A330 aircraft as Pope Francis bids farewell to other bishops and Iraq's President Barham Saleh and his wife Sarbagh before departing from the Iraqi capital's Baghdad International. AFP
    Cardinals and ranking Catholic clergymen board the Alitalia Airbus A330 aircraft as Pope Francis bids farewell to other bishops and Iraq's President Barham Saleh and his wife Sarbagh before departing from the Iraqi capital's Baghdad International. AFP
  • Iraq's President Barham Saleh and his wife Sarbagh escort Pope Francis during the farewell ceremony for the pontiff at the Iraqi capital's Baghdad International Airport. AFP
    Iraq's President Barham Saleh and his wife Sarbagh escort Pope Francis during the farewell ceremony for the pontiff at the Iraqi capital's Baghdad International Airport. AFP
  • Pope Francis meets Abdullah Kurdi, father of little Alan, who was shipwrecked with his brother and mother on the Turkish coast in September 2015 while he was trying to reach Europe with his family, at the end of a Mass in the Erbil Stadium. EPA
    Pope Francis meets Abdullah Kurdi, father of little Alan, who was shipwrecked with his brother and mother on the Turkish coast in September 2015 while he was trying to reach Europe with his family, at the end of a Mass in the Erbil Stadium. EPA
  • Nuns cheer and dance at the Franso Hariri Stadium in Erbil, Iraq. Getty Images
    Nuns cheer and dance at the Franso Hariri Stadium in Erbil, Iraq. Getty Images
  • A baby dressed in papal outfit during a mass with Pope Francis at the Erbil Stadium. EPA
    A baby dressed in papal outfit during a mass with Pope Francis at the Erbil Stadium. EPA
  • Nuns take a selfie after the completion of a mass conducted by Pope Francis. Getty Images
    Nuns take a selfie after the completion of a mass conducted by Pope Francis. Getty Images
  • People carry umbrellas as they celebrate after a mass led by Pope Francis at the Franso Hariri Stadium in Erbil, Iraq. Reuters
    People carry umbrellas as they celebrate after a mass led by Pope Francis at the Franso Hariri Stadium in Erbil, Iraq. Reuters
  • Pope Francis conducts mass at the Franso Hariri Stadium. Getty Images
    Pope Francis conducts mass at the Franso Hariri Stadium. Getty Images
  • Monks pray during a mass conducted by Pope Francis at the Franso Hariri Stadium. Getty Images
    Monks pray during a mass conducted by Pope Francis at the Franso Hariri Stadium. Getty Images
  • Pope Francis blesses a statue of the Virgin Mary at a mass at the Franso Hariri Stadium. EPA
    Pope Francis blesses a statue of the Virgin Mary at a mass at the Franso Hariri Stadium. EPA
  • Pope Francis walks with an incense censer as he leads mass at the Franso Hariri Stadium. AFP
    Pope Francis walks with an incense censer as he leads mass at the Franso Hariri Stadium. AFP
  • Pope Francis blesses people as he arrives in the popemobile vehicle at the Franso Hariri Stadium in Erbil. AFP
    Pope Francis blesses people as he arrives in the popemobile vehicle at the Franso Hariri Stadium in Erbil. AFP
  • Pope Francis arrives on the popemobile to celebrate Mass at the Franso Hariri Stadium in Erbil. AP Photo
    Pope Francis arrives on the popemobile to celebrate Mass at the Franso Hariri Stadium in Erbil. AP Photo
  • Nuns wave flags of Iraq, Kurdistan, and the Holy See as they wait for the arrival of Pope Francis at the Franso Hariri Stadium in Erbil. AFP
    Nuns wave flags of Iraq, Kurdistan, and the Holy See as they wait for the arrival of Pope Francis at the Franso Hariri Stadium in Erbil. AFP
  • A faithful waits for Pope Francis to hold Mass at Franso Hariri Stadium in Erbil. Reuters
    A faithful waits for Pope Francis to hold Mass at Franso Hariri Stadium in Erbil. Reuters
  • Pope Francis blessing people as he arrives in the popemobile vehicle at the Franso Hariri Stadium. AFP
    Pope Francis blessing people as he arrives in the popemobile vehicle at the Franso Hariri Stadium. AFP
  • Young women dressed in traditional Kurdish clothing wave flags of the Holy See as they wait for the arrival of Pope Francis at the Franso Hariri Stadium in Erbil. AFP
    Young women dressed in traditional Kurdish clothing wave flags of the Holy See as they wait for the arrival of Pope Francis at the Franso Hariri Stadium in Erbil. AFP
  • Pope Francis arrives to hold a mass at the Grand Immaculate Church, in Qaraqosh. Reuters
    Pope Francis arrives to hold a mass at the Grand Immaculate Church, in Qaraqosh. Reuters
  • Pope Francis is greeted by people as he arrives at the Syriac Catholic Church of the Immaculate Conception (al-Tahira-l-Kubra), in the predominantly Christian town of Qaraqosh. AFP
    Pope Francis is greeted by people as he arrives at the Syriac Catholic Church of the Immaculate Conception (al-Tahira-l-Kubra), in the predominantly Christian town of Qaraqosh. AFP
  • Pope Francis arrives at a meeting with local residents at the Church of the Immaculate Conception in Qaraqosh. AP Photo
    Pope Francis arrives at a meeting with local residents at the Church of the Immaculate Conception in Qaraqosh. AP Photo
  • Pope Francis visits the town before holding a mass at the Grand Immaculate Church, in Qaraqosh. Reuters
    Pope Francis visits the town before holding a mass at the Grand Immaculate Church, in Qaraqosh. Reuters
  • Pope Francis releases a white dove during a prayer for war victims at 'Hosh al-Bieaa', Church Square, in Mosul's Old City. Reuters
    Pope Francis releases a white dove during a prayer for war victims at 'Hosh al-Bieaa', Church Square, in Mosul's Old City. Reuters
  • Pope Francis rides in a golf cart at the ruins of the Syriac Catholic Church of the Immaculate Conception. AFP
    Pope Francis rides in a golf cart at the ruins of the Syriac Catholic Church of the Immaculate Conception. AFP
  • A nun kisses the hand of Pope Francis during a prayer for war victims at 'Hosh al-Bieaa', Church Square, in Mosul's Old City. Reuters
    A nun kisses the hand of Pope Francis during a prayer for war victims at 'Hosh al-Bieaa', Church Square, in Mosul's Old City. Reuters
  • Pope Francis arrives to pray for war victims at 'Hosh al-Bieaa', Church Square, in Mosul's old city. Reuters
    Pope Francis arrives to pray for war victims at 'Hosh al-Bieaa', Church Square, in Mosul's old city. Reuters
  • Pope Francis attends a prayer for the victims of the war at Church Square, Mosul. EPA
    Pope Francis attends a prayer for the victims of the war at Church Square, Mosul. EPA
  • Pope Francis and the leader of the Kurdistan Democratic Party (KDP) Masud Barzani viewing a gift sculpture of a Chaldean cross during their meeting in Arbil, the capital of Iraq's northern autonomous Kurdish region. AFP
    Pope Francis and the leader of the Kurdistan Democratic Party (KDP) Masud Barzani viewing a gift sculpture of a Chaldean cross during their meeting in Arbil, the capital of Iraq's northern autonomous Kurdish region. AFP
  • Pope Francis meeting with the President of the autonomous Kurdistan Region Nechirvan Barzani, the Prime Minister of the 9th cabinet of the Kurdistan Regional Government Mansour Barzani, and the leader of the Kurdistan Democratic Party (KDP) Masud Barzani in Arbil. AFP
    Pope Francis meeting with the President of the autonomous Kurdistan Region Nechirvan Barzani, the Prime Minister of the 9th cabinet of the Kurdistan Regional Government Mansour Barzani, and the leader of the Kurdistan Democratic Party (KDP) Masud Barzani in Arbil. AFP
  • Pope Francis greets Iraqis dressed in traditional outfits upon his arrival at Erbil airport, in the capital of the northern Iraqi Kurdish autonomous region. AFP
    Pope Francis greets Iraqis dressed in traditional outfits upon his arrival at Erbil airport, in the capital of the northern Iraqi Kurdish autonomous region. AFP
  • Pope Francis walks with Masrour Barzani, Prime Minister of Kurdistan region, and President of the Kurdistan region in Iraq Nechirvan Barzani, upon his arrival at Erbil International Airport. Reuters
    Pope Francis walks with Masrour Barzani, Prime Minister of Kurdistan region, and President of the Kurdistan region in Iraq Nechirvan Barzani, upon his arrival at Erbil International Airport. Reuters
  • Iraqi women dressed in traditional outfits hold palm leafs as they welcome Pope Francis upon his arrival at Erbil airport. AFP
    Iraqi women dressed in traditional outfits hold palm leafs as they welcome Pope Francis upon his arrival at Erbil airport. AFP
  • Mansour Barzani, Prime Minister of the 9th cabinet of the Kurdistan Regional Government looks on , as Pope Francis greets religious dignitaries at the Erbil airport. AFP
    Mansour Barzani, Prime Minister of the 9th cabinet of the Kurdistan Regional Government looks on , as Pope Francis greets religious dignitaries at the Erbil airport. AFP
  • Pope Francis arrives at Erbil International Airport in Iraq. Reuters
    Pope Francis arrives at Erbil International Airport in Iraq. Reuters
  • Pope Francis is welcomed at Erbil International Airport in Erbil. Reuters
    Pope Francis is welcomed at Erbil International Airport in Erbil. Reuters
  • Pope Francis greets people as he leave the Chaldean Cathedral of Saint Joseph. Getty Images
    Pope Francis greets people as he leave the Chaldean Cathedral of Saint Joseph. Getty Images
  • Pope Francis leads mass at Baghdad's Saint Joseph Cathedral. AFP
    Pope Francis leads mass at Baghdad's Saint Joseph Cathedral. AFP
  • Iraqi Christian worshippers attend the mass led by the Pope at Baghdad's Saint Joseph Cathedral. AFP
    Iraqi Christian worshippers attend the mass led by the Pope at Baghdad's Saint Joseph Cathedral. AFP
  • Pope Francis greeted by children upon his arrival for a mass at Baghdad's Saint Joseph Cathedral. AFP
    Pope Francis greeted by children upon his arrival for a mass at Baghdad's Saint Joseph Cathedral. AFP
  • Pope Francis blesses the congregation as he leads mass at Baghdad's Saint Joseph Cathedral. AFP
    Pope Francis blesses the congregation as he leads mass at Baghdad's Saint Joseph Cathedral. AFP
  • Pope Francis arrives to lead mass at Baghdad's Saint Joseph Cathedral. AFP
    Pope Francis arrives to lead mass at Baghdad's Saint Joseph Cathedral. AFP
  • Pope Francis is greeted by children upon his arrival at Baghdad's Saint Joseph Cathedral. AFP
    Pope Francis is greeted by children upon his arrival at Baghdad's Saint Joseph Cathedral. AFP
  • People take pictures with their mobiles upon the arrival of Pope Francis. Reuters
    People take pictures with their mobiles upon the arrival of Pope Francis. Reuters
  • Pope Francis speaks to Iraqi religious figures during an interfaith service at the House of Abraham in the ancient city of Ur in Iraq's southern Dhi Qar province. EPA
    Pope Francis speaks to Iraqi religious figures during an interfaith service at the House of Abraham in the ancient city of Ur in Iraq's southern Dhi Qar province. EPA
  • Pope Francis speaks to Iraqi religious figures during an interfaith service at the House of Abraham in the ancient city of Ur. EPA
    Pope Francis speaks to Iraqi religious figures during an interfaith service at the House of Abraham in the ancient city of Ur. EPA
  • Pope Francis speaks to Iraqi religious figures during an interfaith service at the House of Abraham in the ancient city of Ur. EPA
    Pope Francis speaks to Iraqi religious figures during an interfaith service at the House of Abraham in the ancient city of Ur. EPA
  • Pope Francis is seen behind flowers at an interfaith service at the House of Abraham in the ancient city of Ur. EPA
    Pope Francis is seen behind flowers at an interfaith service at the House of Abraham in the ancient city of Ur. EPA
  • Pope Francis smiles and waves at a women that threw a kiss to him. Haider Husseini/ The National
    Pope Francis smiles and waves at a women that threw a kiss to him. Haider Husseini/ The National
  • People attend an inter-religious ceremony in Ur near Nassiriya. Reuters
    People attend an inter-religious ceremony in Ur near Nassiriya. Reuters
  • Grand Ayatollah Ali al-Sistani meeting with Pope Francis and his delegation, at his home in the holy city of Najaf. AFP
    Grand Ayatollah Ali al-Sistani meeting with Pope Francis and his delegation, at his home in the holy city of Najaf. AFP
  • Pope Francis, accompanied by clerics, and Iraq's top Shiite cleric, Grand Ayatollah Ali Al Sistani, meet in Najaf. Courtesy of the Vatican
    Pope Francis, accompanied by clerics, and Iraq's top Shiite cleric, Grand Ayatollah Ali Al Sistani, meet in Najaf. Courtesy of the Vatican
  • Pope Francis's meeting with Iraq's top Shiite cleric, Grand Ayatollah Ali Al Sistani, in Najaf, followed months of negotiations between Najaf and the Vatican. Reuters
    Pope Francis's meeting with Iraq's top Shiite cleric, Grand Ayatollah Ali Al Sistani, in Najaf, followed months of negotiations between Najaf and the Vatican. Reuters
  • Pope Francis smiles with Iraq's prime minister Mustafa Al Kadhimi on arrival at Baghdad airport. Handout from the office of the Prime Minister of Iraq
    Pope Francis smiles with Iraq's prime minister Mustafa Al Kadhimi on arrival at Baghdad airport. Handout from the office of the Prime Minister of Iraq
  • The Pope visits Our Lady of Salvation Church. Courtesy of the Prime Minister office
    The Pope visits Our Lady of Salvation Church. Courtesy of the Prime Minister office
  • Pope Francis is welcomed upon his arrival at the Our Lady of Salvation Church. AP Photo
    Pope Francis is welcomed upon his arrival at the Our Lady of Salvation Church. AP Photo
  • Pope Francis speaks in the Our Lady of Salvation Church. AFP
    Pope Francis speaks in the Our Lady of Salvation Church. AFP
  • Pope Francis greets people in front of the the Our Lady of Salvation Church. AFP
    Pope Francis greets people in front of the the Our Lady of Salvation Church. AFP
  • Nuns welcome Pope Francis at the Our Lady of Salvation Church. AFP
    Nuns welcome Pope Francis at the Our Lady of Salvation Church. AFP
  • Iraq's President Barham Salih speaks with Pope Francis during a welcoming ceremony at the Presidental Palace in Baghdad. Reuters
    Iraq's President Barham Salih speaks with Pope Francis during a welcoming ceremony at the Presidental Palace in Baghdad. Reuters
  • Iraqi President Barham Salih welcomes Pope Francis at the Presidential Palace. AFP
    Iraqi President Barham Salih welcomes Pope Francis at the Presidential Palace. AFP
  • Pope Francis walk with Iraq's prime minister Mustafa Al Kadhimi on arrival at Baghdad airport. Handout from the office of the Prime Minister of Iraq
    Pope Francis walk with Iraq's prime minister Mustafa Al Kadhimi on arrival at Baghdad airport. Handout from the office of the Prime Minister of Iraq
  • Pope Francis talks with Iraq's prime minister Mustafa Al Kadhimi on arrival in Baghdad. Handout from the office of the Prime Minister of Iraq
    Pope Francis talks with Iraq's prime minister Mustafa Al Kadhimi on arrival in Baghdad. Handout from the office of the Prime Minister of Iraq
  • Pope Francis walks with Iraq's prime minister Mustafa Al Kadhimi on arrival at Baghdad airport. Handout from the office of the Prime Minister of Iraq
    Pope Francis walks with Iraq's prime minister Mustafa Al Kadhimi on arrival at Baghdad airport. Handout from the office of the Prime Minister of Iraq
  • Pope Francis walks alongside Iraq's Prime Minister Mustafa Al Kadhimi upon his arrival in Baghdad. AFP
    Pope Francis walks alongside Iraq's Prime Minister Mustafa Al Kadhimi upon his arrival in Baghdad. AFP
  • Pope Francis waves to the crowd upon his arrival in Baghdad. Reuters
    Pope Francis waves to the crowd upon his arrival in Baghdad. Reuters
  • Pope Francis speaks to journalists aboard the plane heading to Iraq. AP Photo
    Pope Francis speaks to journalists aboard the plane heading to Iraq. AP Photo
  • Pope Francis waves as he boards the plane for his visit to Iraq, at Leonardo da Vinci-Fiumicino Airport in Rome, Italy. Reuters
    Pope Francis waves as he boards the plane for his visit to Iraq, at Leonardo da Vinci-Fiumicino Airport in Rome, Italy. Reuters
  • People holding Iraqi and Vatican flags as they wait for the arrival of Pope Francis, at Baghdad Airport Road, in Baghdad, Iraq. Reuters
    People holding Iraqi and Vatican flags as they wait for the arrival of Pope Francis, at Baghdad Airport Road, in Baghdad, Iraq. Reuters
  • A Christian woman holds the Vatican flag as she heads to the airport to wait for the arrival of Pope Francis, in Baghdad, Iraq. Reuters
    A Christian woman holds the Vatican flag as she heads to the airport to wait for the arrival of Pope Francis, in Baghdad, Iraq. Reuters

Pope Francis arrived by helicopter from nearby Mosul, a flight of just a few minutes.

Then a meandering convoy of 50 vehicles, loaded with Iraqi Special Forces, Kurdish Peshmerga units and intelligence agents, escorted him the few hundred metres from the helicopter to Qaraqosh’s Church of the Immaculate Conception.

Above, low-flying helicopters with marksman hovered. Every person in town had either a gun or a balloon.

As the papal convoy passed crowds lining the rubble city’s main street, there were screams of ecstasy, even relief.

“Bring him to bless my baby,” shouted one woman, dangling her infant over the fence.

Although the effects of the country’s brutal war against ISIS continue to be present, with hundreds still missing and much of the town destroyed, it was forgiveness and perseverance the Pope was preaching.

"The road to a full recovery may still be long but I ask you, please, not to grow discouraged," he told those gathered in the church.

"What is needed is the ability to forgive, but also the courage not to give up."

The Vatican hopes that the visit might help stem a continuing departure of Christians from Iraq, a community that once numbered 1.5 million but had fallen to a few hundred thousand even before ISIS invaded.

A dire economy, political instability and a lack of reconstruction in places such as Qaraqosh leave few prospects for communities to return home.

Asylum with the support of churches in countries such as Canada and Australia is the most enticing option for an increasing number.

Mirron Ayoud said that although many of his friends had fled Iraq, the Pope’s visit encouraged him to stay.

“I’m 25, I don’t want to migrate," Mr Ayoud said. "I want to stay in my city, in my country.

“If things are stable and fine in Iraq I will never leave, and perhaps some of my friends will come back.

"They will see the Pope is here and they will come back and rebuild the city with me.

“Within 24 hours, everything became different in the whole city. The Pope has achieved something no Iraqi has managed yet – he gave us hope."

Yet, whether this euphoria can lead to any lasting, meaningful change is a question for another day, says Joni Kochar, 33, who waited for hours sitting on a wall to catch a glimpse of the Pope.

“I came with my friends to see the Pope and that’s what I did. I saw him wave and I’m happy,” Ms Kochar says.

“Tomorrow I’ll work out how to fix my community. Today I’ll enjoy the party.”

MATCH INFO

Day 2 at the Gabba

Australia 312-1 

Warner 151 not out, Burns 97,  Labuschagne 55 not out

Pakistan 240 

Shafiq 76, Starc 4-52

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Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

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Pushkin Press

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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

Results
%3Cp%3E%3Cstrong%3EStage%202%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Soudal%E2%80%93Quick-Step%20-%2018%E2%80%9911%E2%80%9D%3Cbr%3E2.%20EF%20Education%20%E2%80%93%20EasyPost%20-%201%22%3Cbr%3E3.%20Ineos%20Grenadiers%20-%203%22%3Cbr%3E%3Cstrong%3EGeneral%20classification%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Lucas%20Plapp%20(AUS)%20Ineos%20Grenadiers%3Cbr%3E2.%20Remco%20Evenepoel%20(BEL)%20Soudal%E2%80%93Quick-Step%20-%20ST%3Cbr%3E3.%20Nikias%20Arndt%20(GER)%20Bahrain%20Victorious%20-%203%22%3C%2Fp%3E%0A
MATCH INFO

Osasuna 1 Real Madrid 4
Osasuna: García (14')
Real Madrid: Isco (33'), Ramos (38'), Vázquez (84'), Jovic (90' 2)

The specS: 2018 Toyota Camry

Price: base / as tested: Dh91,000 / Dh114,000

Engine: 3.5-litre V6

Gearbox: Eight-speed automatic

Power: 298hp @ 6,600rpm

Torque: 356Nm @ 4,700rpm

Fuel economy, combined: 7.0L / 100km

DSC Eagles 23 Dubai Hurricanes 36

Eagles
Tries: Bright, O’Driscoll
Cons: Carey 2
Pens: Carey 3

Hurricanes
Tries: Knight 2, Lewis, Finck, Powell, Perry
Cons: Powell 3

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The%20specs%3A%202024%20Mercedes%20E200
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What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

KEY%20DATES%20IN%20AMAZON'S%20HISTORY
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Six pitfalls to avoid when trading company stocks

Following fashion

Investing is cyclical, buying last year's winners often means holding this year's losers.

Losing your balance

You end up with too much exposure to an individual company or sector that has taken your fancy.

Being over active

If you chop and change your portfolio too often, dealing charges will eat up your gains.

Running your losers

Investors hate admitting mistakes and hold onto bad stocks hoping they will come good.

Selling in a panic

If you sell up when the market drops, you have locked yourself out of the recovery.

Timing the market

Even the best investor in the world cannot consistently call market movements.

Multitasking pays off for money goals

Tackling money goals one at a time cost financial literacy expert Barbara O'Neill at least $1 million.

That's how much Ms O'Neill, a distinguished professor at Rutgers University in the US, figures she lost by starting saving for retirement only after she had created an emergency fund, bought a car with cash and purchased a home.

"I tell students that eventually, 30 years later, I hit the million-dollar mark, but I could've had $2 million," Ms O'Neill says.

Too often, financial experts say, people want to attack their money goals one at a time: "As soon as I pay off my credit card debt, then I'll start saving for a home," or, "As soon as I pay off my student loan debt, then I'll start saving for retirement"."

People do not realise how costly the words "as soon as" can be. Paying off debt is a worthy goal, but it should not come at the expense of other goals, particularly saving for retirement. The sooner money is contributed, the longer it can benefit from compounded returns. Compounded returns are when your investment gains earn their own gains, which can dramatically increase your balances over time.

"By putting off saving for the future, you are really inhibiting yourself from benefiting from that wonderful magic," says Kimberly Zimmerman Rand , an accredited financial counsellor and principal at Dragonfly Financial Solutions in Boston. "If you can start saving today ... you are going to have a lot more five years from now than if you decide to pay off debt for three years and start saving in year four."

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
The Bio

Name: Lynn Davison

Profession: History teacher at Al Yasmina Academy, Abu Dhabi

Children: She has one son, Casey, 28

Hometown: Pontefract, West Yorkshire in the UK

Favourite book: The Alchemist by Paulo Coelho

Favourite Author: CJ Sansom

Favourite holiday destination: Bali

Favourite food: A Sunday roast

UAE%20ILT20
%3Cp%3E%3Cstrong%3EMarquee%20players%3A%3C%2Fstrong%3E%0D%3Cbr%3EMoeen%20Ali%2C%20Andre%20Russell%2C%20Dawid%20Malan%2C%20Wanindu%20Hasiranga%2C%20Sunil%20Narine%2C%20Evin%20Lewis%2C%20Colin%20Munro%2C%20Fabien%20Allen%2C%20Sam%20Billings%2C%20Tom%20Curran%2C%20Alex%20Hales%2C%20Dushmantha%20Chameera%2C%20Shimron%20Hetmyer%2C%20Akeal%20Hosein%2C%20Chris%20Jordan%2C%20Tom%20Banton%2C%20Sandeep%20Lamichhane%2C%20Chris%20Lynn%2C%20Rovman%20Powell%2C%20Bhanuka%20Rajapaksa%2C%20Mujeeb%20Ul%20Rahman%0D%3Cbr%3E%3Cstrong%3EInternational%20players%3A%3C%2Fstrong%3E%0D%3Cbr%3ELahiru%20Kumara%2C%20Seekugge%20Prassanna%2C%20Charith%20Asalanka%2C%20Colin%20Ingram%2C%20Paul%20Stirling%2C%20Kennar%20Lewis%2C%20Ali%20Khan%2C%20Brandon%20Glover%2C%20Ravi%20Rampaul%2C%20Raymon%20Reifer%2C%20Isuru%20Udana%2C%20Blessing%20Muzarabani%2C%20Niroshan%20Dickwella%2C%20Hazaratullah%20Zazai%2C%20Frederick%20Klassen%2C%20Sikandar%20Raja%2C%20George%20Munsey%2C%20Dan%20Lawrence%2C%20Dominic%20Drakes%2C%20Jamie%20Overton%2C%20Liam%20Dawson%2C%20David%20Wiese%2C%20Qais%20Ahmed%2C%20Richard%20Gleeson%2C%20James%20Vince%2C%20Noor%20Ahmed%2C%20Rahmanullah%20Gurbaz%2C%20Navin%20Ul%20Haq%2C%20Sherfane%20Rutherford%2C%20Saqib%20Mahmood%2C%20Ben%20Duckett%2C%20Benny%20Howell%2C%20Ruben%20Trumpelman%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
THE SPECS

Engine: 6.75-litre twin-turbocharged V12 petrol engine 

Power: 420kW

Torque: 780Nm

Transmission: 8-speed automatic

Price: From Dh1,350,000

On sale: Available for preorder now

Results:

Men's wheelchair 800m T34: 1. Walid Ktila (TUN) 1.44.79; 2. Mohammed Al Hammadi (UAE) 1.45.88; 3. Isaac Towers (GBR) 1.46.46.

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

UAE currency: the story behind the money in your pockets
Vikram%20Vedha
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Gayatri%2C%20Pushkar%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Hrithik%20Roshan%2C%20Saif%20Ali%20Khan%2C%20Radhika%20Apte%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%C2%A0%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

Profile Periscope Media

Founder: Smeetha Ghosh, one co-founder (anonymous)

Launch year: 2020

Employees: four – plans to add another 10 by July 2021

Financing stage: $250,000 bootstrap funding, approaching VC firms this year

Investors: Co-founders

ANALYSTS’ TOP PICKS OF SAUDI BANKS IN 2019

Analyst: Aqib Mehboob of Saudi Fransi Capital

Top pick: National Commercial Bank

Reason: It will be at the forefront of project financing for government-led projects

 

Analyst: Shabbir Malik of EFG-Hermes

Top pick: Al Rajhi Bank

Reason: Defensive balance sheet, well positioned in retail segment and positively geared for rising rates

 

Analyst: Chiradeep Ghosh of Sico Bank

Top pick: Arab National Bank

Reason: Attractive valuation and good growth potential in terms of both balance sheet and dividends

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

How it works

Each player begins with one of the great empires of history, from Julius Caesar's Rome to Ramses of Egypt, spread over Europe and the Middle East.

Round by round, the player expands their empire. The more land they have, the more money they can take from their coffers for each go.

As unruled land and soldiers are acquired, players must feed them. When a player comes up against land held by another army, they can choose to battle for supremacy.

A dice-based battle system is used and players can get the edge on their enemy with by deploying a renowned hero on the battlefield.

Players that lose battles and land will find their coffers dwindle and troops go hungry. The end goal? Global domination of course.

'Spies in Disguise'

Director: Nick Bruno and Troy Quane

Stars: Will Smith, Tom Holland, Karen Gillan and Roshida Jones 

Rating: 4 out of 5 stars

Recent winners

2002 Giselle Khoury (Colombia)

2004 Nathalie Nasralla (France)

2005 Catherine Abboud (Oceania)

2007 Grace Bijjani  (Mexico)

2008 Carina El-Keddissi (Brazil)

2009 Sara Mansour (Brazil)

2010 Daniella Rahme (Australia)

2011 Maria Farah (Canada)

2012 Cynthia Moukarzel (Kuwait)

2013 Layla Yarak (Australia)              

2014 Lia Saad  (UAE)

2015 Cynthia Farah (Australia)

2016 Yosmely Massaad (Venezuela)

2017 Dima Safi (Ivory Coast)

2018 Rachel Younan (Australia)

The specs

Price, base / as tested Dh1,100,000 (est)

Engine 5.2-litre V10

Gearbox seven-speed dual clutch

Power 630bhp @ 8,000rpm

Torque 600Nm @ 6,500rpm

Fuel economy, combined 15.7L / 100km (est) 

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The specs

Engine: 3.0-litre six-cylinder MHEV

Power: 360bhp

Torque: 500Nm

Transmission: eight-speed automatic

Price: from Dh282,870

On sale: now

Draw

Quarter-finals

Real Madrid (ESP) or Manchester City (ENG) v Juventus (ITA) or Lyon (FRA)

RB Leipzig (GER) v Atletico Madrid (ESP)

Barcelona (ESP) or Napoli (ITA) v Bayern Munich (GER) or Chelsea (ENG)

Atalanta (ITA) v Paris Saint-Germain (FRA)

Ties to be played August 12-15 in Lisbon

The bio

Job: Coder, website designer and chief executive, Trinet solutions

School: Year 8 pupil at Elite English School in Abu Hail, Deira

Role Models: Mark Zuckerberg and Elon Musk

Dream City: San Francisco

Hometown: Dubai

City of birth: Thiruvilla, Kerala