The historic visit by Pope Francis to Iraq calls attention to the dire need to restore the country's damaged landmarks, the UN's cultural agency said.
Iraq is home to thousands of archaeological sites, many of which were heavily damaged or pillaged by ISIS during its barbaric three-year rule, which ended in 2017.
"The Pope's visit touches on cultural heritage and sheds light on the importance of maintaining cultural heritage and for people to nurture and share their heritage," Unesco representative in Iraq Paolo Fontani told The National.
Mr Fontani is heading efforts to preserve ancient Iraqi heritage, with specific focus on the northern city of Mosul.
“This country is so rich in history and eventually would love it if other people would be interested to continue to do the work we are doing in Mosul,” he said.
"It needs so much support."
The agency launched a project in 2018 to “revive the spirit of Mosul” by focusing on rebuilding its religious heritage such as Al Nuri Mosque and Al Taheria church and Al Saa’a monastery.
Al Nuri Mosque was the site where Abu Bakr Al Baghdadi announced in 2014 that he had established a caliphate in Iraq and Syria. The mosque has been restored twice – in the 1960s and the early 20th century.
Al Tahera and Al Saa’a were blown up by the insurgents.
Pope Francis stood amid the rubble left behind by ISIS in Mosul on Sunday and declared hope to be "more powerful than hatred and peace more powerful than war."
The pontiff called for "harmonious coexistence" of people from different backgrounds and cultures while leading a prayer at thechurch square overlooking the ruins of Al Tahera Church in Mosul's Old City.
Pope Francis' four-day, six-city tour of Iraq included trips to biblical sites such as the ancient city of Ur – known to be the birthplace of prophet Abraham – where he held an inter-faith meeting with religious leaders of the country.
“It is a symbol and a great sign of encouragement for all of us who are working in Mosul to encourage people from all components of Iraq to come back and live together in peace,” Mr Fontani said.
The trip has renewed focus on Mosul’s cultural heritage that was destroyed by the terror group, and the conflict that followed after.
“It’s very humbling and we are very happy to be part of this,” Mr Fontani said.
The UAE renewed its partnership with Unesco, taking its funding in the project to $50 million (Dh183.6m). It has become the first country to restore Christian churches in Iraq that were destroyed by ISIS.
“The visit is reviving the spirit of life together," Mr Fontani said.
"As for us the message of hope and human fraternity goes perfectly and it was launched in Abu Dhabi in 2019, where at that time the UAE added the two churches to the project,” he said.
The Pope's visit to Al Tahera Church sends a clear message to the world that harmony and cohesion is the way forward for humanity, UAE Minister of Culture and Youth, Noura Al Kaabi and the Unesco director general, Audrey Azoulay, said on Sunday.
They said the Pope’s visit to the Unesco project – and the site office nearby – was a “source of inspiration” to those working on the rebuilding effort.
Several Iraqi sites have been listed under the UN’s cultural agency, Unesco, as World Heritage Sites. They include the ancient city of Babylon, southern marshlands, Hatra, Samarra, Ashur and the citadel in Erbil, the capital of Iraq’s Kurdistan Region.
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Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
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Joe Root (captain), Dom Sibley, Rory Burns, Dan Lawrence, Ben Stokes, Ollie Pope, Ben Foakes (wicketkeeper), Moeen Ali, Olly Stone, Chris Woakes, Jack Leach, Stuart Broad
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Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
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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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Off-roading in the UAE: How to checklist
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.
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The Bio
Favourite vegetable: “I really like the taste of the beetroot, the potatoes and the eggplant we are producing.”
Holiday destination: “I like Paris very much, it’s a city very close to my heart.”
Book: “Das Kapital, by Karl Marx. I am not a communist, but there are a lot of lessons for the capitalist system, if you let it get out of control, and humanity.”
Musician: “I like very much Fairuz, the Lebanese singer, and the other is Umm Kulthum. Fairuz is for listening to in the morning, Umm Kulthum for the night.”
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The Bio
Favourite place in UAE: Al Rams pearling village
What one book should everyone read: Any book written before electricity was invented. When a writer willingly worked under candlelight, you know he/she had a real passion for their craft
Your favourite type of pearl: All of them. No pearl looks the same and each carries its own unique characteristics, like humans
Best time to swim in the sea: When there is enough light to see beneath the surface
