Syrians inspect debris after a bomb hit a building during clashes between rebel fighters and Syrian government forces on August 10, 2013 in the northern city of Raqqa. AFP
Syrians inspect debris after a bomb hit a building during clashes between rebel fighters and Syrian government forces on August 10, 2013 in the northern city of Raqqa. AFP
Syrians inspect debris after a bomb hit a building during clashes between rebel fighters and Syrian government forces on August 10, 2013 in the northern city of Raqqa. AFP
Syrians inspect debris after a bomb hit a building during clashes between rebel fighters and Syrian government forces on August 10, 2013 in the northern city of Raqqa. AFP

Swedish woman charged over ISIS torture of Yazidi women and children in Syria


Soraya Ebrahimi
  • English
  • Arabic

A 52-year-old woman in Sweden was on Thursday charged over her association with ISIS, genocide, crimes against humanity and serious war crimes against Yazidi women and children in Syria, in the first such trial in the Scandinavian country.

Swedish citizen Lina Laina Ishaq is accused of committing the crimes between August 2014 and December 2016, in the city of Raqqa, the former de facto capital of ISIS's self-proclaimed caliphate and home to about 300,000 people.

Senior prosecutor Reena Devgun said the crimes “took place under ISIS rule in Raqqa, and this is the first time that ISIS attacks against the Yazidi minority have been tried in Sweden”. The Yazidis are one of Iraq’s oldest religious minorities.

Iraq's Yazidis wait for ISIS-abducted relatives to return - in pictures

  • Fawziya Jasim, 16, was one of many affected when ISIS fighters swept over Mount Sinjar in August 2014. All photos: AFP
    Fawziya Jasim, 16, was one of many affected when ISIS fighters swept over Mount Sinjar in August 2014. All photos: AFP
  • Hayam, pictured, was 17 when ISIS abducted her on August 3, 2014, along with her parents, five sisters and two brothers
    Hayam, pictured, was 17 when ISIS abducted her on August 3, 2014, along with her parents, five sisters and two brothers
  • In an ISIS prison, she met Leila, a fellow Yazidi. In May 2015, Hayam was sold to a Syrian and Leila to an Iraqi
    In an ISIS prison, she met Leila, a fellow Yazidi. In May 2015, Hayam was sold to a Syrian and Leila to an Iraqi
  • Four months later, Hayam was given to a man from Dagestan before escaping and reaching Iraqi Kurdistan after a year and a half in captivity
    Four months later, Hayam was given to a man from Dagestan before escaping and reaching Iraqi Kurdistan after a year and a half in captivity
  • She has since married Leila's brother, Marwan, and the couple and their two children have sought asylum in Australia where Hayam has family
    She has since married Leila's brother, Marwan, and the couple and their two children have sought asylum in Australia where Hayam has family
  • She has the word 'huriya' (freedom) tattooed on her wrist and has no intention of returning to her former home, with her family and friends no longer there
    She has the word 'huriya' (freedom) tattooed on her wrist and has no intention of returning to her former home, with her family and friends no longer there
  • After paying nearly $100,000 in ransoms to free 10 family members, Khaled Taalou, a member of Iraq's Yazidi minority, is still working to free other relatives kidnapped by ISIS
    After paying nearly $100,000 in ransoms to free 10 family members, Khaled Taalou, a member of Iraq's Yazidi minority, is still working to free other relatives kidnapped by ISIS
  • Nineteen members of Mr Taalou's family were abducted, including his brother and sister and their spouses and children
    Nineteen members of Mr Taalou's family were abducted, including his brother and sister and their spouses and children
  • Now displaced and living in Iraqi Kurdistan, Mr Taalou said expensive releases are negotiated 'via networks of traffickers in Iraq and abroad'
    Now displaced and living in Iraqi Kurdistan, Mr Taalou said expensive releases are negotiated 'via networks of traffickers in Iraq and abroad'
  • Bahar Elias was separated from her husband Jassem and their son Ahmed, who was just 19 when they were kidnapped
    Bahar Elias was separated from her husband Jassem and their son Ahmed, who was just 19 when they were kidnapped
  • Relatives paid intermediaries $22,000 to secure the release of Bahar and her three younger sisters
    Relatives paid intermediaries $22,000 to secure the release of Bahar and her three younger sisters
  • Now in a camp for displaced people, the 40-year-old said she has her 'eyes glued to the road' in the hope that her husband and son will return
    Now in a camp for displaced people, the 40-year-old said she has her 'eyes glued to the road' in the hope that her husband and son will return
  • She appealed for international assistance to 'help us find a trace of our families, to find out if they are dead or alive'
    She appealed for international assistance to 'help us find a trace of our families, to find out if they are dead or alive'

“Women, children and men were regarded as property and subjected to being traded as slaves, sexual slavery, forced labour, deprivation of liberty and extrajudicial executions,” Ms Devgun said. “ISIS tried to annihilate the Yazidi ethnic group on an industrial scale."

In announcing the charges, Ms Devgun said prosecutors were able to identify Ishaq through information from the UN team investigating atrocities in Iraq, known as Unitad.

The Stockholm District Court said the prosecution claims she detained a number of women and children of the Yazidi ethnic group in her residence in Raqqa, and “allegedly exposed them to, among other things, severe suffering, torture or other inhumane treatment" and deprived them "of fundamental rights for cultural, religious and gender reasons contrary to general international law”.

Militias who played a vital role in defeating ISIS - in pictures

  • Iraqi government forces and allied militias take a position in the northern part of Diyala province as part of an assault to retake the city of Tikrit from ISIS, on March 2, 2015. All photos: AFP
    Iraqi government forces and allied militias take a position in the northern part of Diyala province as part of an assault to retake the city of Tikrit from ISIS, on March 2, 2015. All photos: AFP
  • Members of the Iraqi paramilitary Popular Mobilisation units flash the 'V' for victory sign after regaining control of the village of Albu Ajil, near Tikrit, on March 9, 2015.
    Members of the Iraqi paramilitary Popular Mobilisation units flash the 'V' for victory sign after regaining control of the village of Albu Ajil, near Tikrit, on March 9, 2015.
  • Fighters from a Popular Mobilisation unit take part in an exercise during their graduation ceremony in the southern Iraqi city of Basra, on April 9, 2015.
    Fighters from a Popular Mobilisation unit take part in an exercise during their graduation ceremony in the southern Iraqi city of Basra, on April 9, 2015.
  • Iraqi fighters of the Shiite group Asaib Ahl Al Haq (The League of the Righteous) stand guard outside their headquarters on May 18, 2015, in the mainly Shiite southern city of Basra, as Shiite militias converged on Ramadi in a bid to recapture it from ISIS.
    Iraqi fighters of the Shiite group Asaib Ahl Al Haq (The League of the Righteous) stand guard outside their headquarters on May 18, 2015, in the mainly Shiite southern city of Basra, as Shiite militias converged on Ramadi in a bid to recapture it from ISIS.
  • Iraqi government forces and members of the Popular Mobilisation units raise their weapons on the front line during battles with ISIS on the road leading to Saqlawiya, in Iraq's Anbar province, on August 4, 2015.
    Iraqi government forces and members of the Popular Mobilisation units raise their weapons on the front line during battles with ISIS on the road leading to Saqlawiya, in Iraq's Anbar province, on August 4, 2015.
  • An Iraqi Shiite fighter cleans his weapon on his vehicle at the petrochemical plant in the town of Baiji, north of Tikrit, on October 16, 2015.
    An Iraqi Shiite fighter cleans his weapon on his vehicle at the petrochemical plant in the town of Baiji, north of Tikrit, on October 16, 2015.
  • Iraqi Shiite fighters fire a rocket during a military operation against ISIS as they advance towards the centre of Baiji, about 200 kilometres north of Baghdad, on October 19, 2015.
    Iraqi Shiite fighters fire a rocket during a military operation against ISIS as they advance towards the centre of Baiji, about 200 kilometres north of Baghdad, on October 19, 2015.
  • Iraqi Shiite fighters from the Hashed Al Shaabi paramilitaries advance in a desert area near the village of Tall Abtah, south-west of Mosul, on November 28, 2016, during a broad offensive by Iraq forces to retake Mosul from ISIS.
    Iraqi Shiite fighters from the Hashed Al Shaabi paramilitaries advance in a desert area near the village of Tall Abtah, south-west of Mosul, on November 28, 2016, during a broad offensive by Iraq forces to retake Mosul from ISIS.
  • An Iraqi Shiite fighter from the Hashed Al Shaabi paramilitary forces inspects an underground tunnel in the town of Tal Abtah, south of Tal Afar, on December 10, 2016.
    An Iraqi Shiite fighter from the Hashed Al Shaabi paramilitary forces inspects an underground tunnel in the town of Tal Abtah, south of Tal Afar, on December 10, 2016.
  • Iraqi pro-government forces advance towards the Unesco-listed ancient city of Hatra, south-west of Mosul, during an offensive to retake the area from ISIS fighters, on April 26, 2017.
    Iraqi pro-government forces advance towards the Unesco-listed ancient city of Hatra, south-west of Mosul, during an offensive to retake the area from ISIS fighters, on April 26, 2017.
  • A fighter from the Hashed Al Sahaabi units helps displaced people who fled from battles to oust ISIS from Hawija cross a river in the area of Zarga, about 35km south-east of Kirkuk, on October 4, 2017.
    A fighter from the Hashed Al Sahaabi units helps displaced people who fled from battles to oust ISIS from Hawija cross a river in the area of Zarga, about 35km south-east of Kirkuk, on October 4, 2017.
  • Iraqi forces advance towards the city of al-Qaim, in Iraq's western Anbar province near the Syrian border, as they fight against remnant pockets of ISIS forces, on November 3, 2017.
    Iraqi forces advance towards the city of al-Qaim, in Iraq's western Anbar province near the Syrian border, as they fight against remnant pockets of ISIS forces, on November 3, 2017.
  • Iraqi forces ride in the back of pick-up trucks during the advance through Anbar province in the western desert bordering Syria, on November 25, 2017, to flush out remaining ISIS fighters in the region.
    Iraqi forces ride in the back of pick-up trucks during the advance through Anbar province in the western desert bordering Syria, on November 25, 2017, to flush out remaining ISIS fighters in the region.
  • Members of the Iraqi forces and the Hashed Al Shaabi carry their firearms as they stand on an infanty-fighting vehicle near the Iraqi-Syrian border, about 80km west of the border town of al-Qaim, on December 9, 2017.
    Members of the Iraqi forces and the Hashed Al Shaabi carry their firearms as they stand on an infanty-fighting vehicle near the Iraqi-Syrian border, about 80km west of the border town of al-Qaim, on December 9, 2017.
  • Abbas Hamza Hassan, a 56-year-old Iraqi fighter, is pictured on November 13, 2018 while training fellow Hashed members how to use weapons in the western Iraqi province of Anbar.
    Abbas Hamza Hassan, a 56-year-old Iraqi fighter, is pictured on November 13, 2018 while training fellow Hashed members how to use weapons in the western Iraqi province of Anbar.

Ishaq is accused of holding nine people, including children, in her home for up to seven months and treating them as slaves, and abusing some of them.

Ishaq, who denies wrongdoing, is further accused of having molested a baby, said to have been one month old at the time, by holding a hand over the child’s mouth when he screamed to silence him. She is also accused of having sold people to ISIS knowing they risked being killed or subjected to serious sexual abuse.

“In short, her explanation is that she has never bought another person, that she has never owned or exercised any control over another person and that she has never sold another person,” Ishaq's lawyer Mikael Westerlund told Swedish news agency TT.

In 2014, ISIS militants stormed Yazidi towns and villages in Iraq’s Sinjar region and abducted women and children. Women were forced into sexual slavery and boys were taken to be indoctrinated.

Iraqi artist depicts Yazidi heritage - in pictures

  • Artist Fares Bibani, 55, paints a colourful mural on the wall of a house in Beban village in Mosul, Iraq. All photos: Reuters
    Artist Fares Bibani, 55, paints a colourful mural on the wall of a house in Beban village in Mosul, Iraq. All photos: Reuters
  • Several walls in the main square of the village have murals depicting the Yazidi way of life as a farming community before the rise of extremist group ISIS
    Several walls in the main square of the village have murals depicting the Yazidi way of life as a farming community before the rise of extremist group ISIS
  • Bibani says the aim of the project is to make new generations aware of their heritage
    Bibani says the aim of the project is to make new generations aware of their heritage
  • Some of his paintings depict what a UN-appointed commission of independent war crimes investigators said was genocide against the Yazidis
    Some of his paintings depict what a UN-appointed commission of independent war crimes investigators said was genocide against the Yazidis
  • A woman buys vegetables near one of Bibani's murals
    A woman buys vegetables near one of Bibani's murals
  • Bibani started his project in March 2022 and says he will continue to paint until he decorates the entire village
    Bibani started his project in March 2022 and says he will continue to paint until he decorates the entire village

The court said Ishaq's trial was to start on October 7 and would last approximately two months. Much of it will be held behind closed doors.

Ishaq was earlier convicted in Sweden and sentenced to three years in prison for taking her two-year-old son to Syria in 2014, to an area then controlled by ISIS.

She had claimed that at the time, she had told the child’s father that she and the boy were going on holiday to Turkey. However, once in Turkey, the two crossed into ISIS-run territory in Syria.

In 2017, when ISIS’s reign began to collapse, Ishaq fled Raqqa and was captured by Syrian-Kurdish troops. She managed to escape to Turkey where she was arrested with her son and two other children she had given birth to in the meantime, with an ISIS foreign fighter from Tunisia.

She was extradited from Turkey to Sweden. During her first trial and conviction in 2021, Ishaq was not identified by name. She previously lived in the southern Swedish town of Landskrona.

Tips for SMEs to cope
  • Adapt your business model. Make changes that are future-proof to the new normal
  • Make sure you have an online presence
  • Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
  • Open communication with customers to see how they are coping and be flexible about extending terms, etc
    Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
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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

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Updated: September 19, 2024, 5:39 PM