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
“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
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
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.
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Rating: 3/5
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Draw for Presidents Cup fourball matches on Thursday (Internationals first mention). All times UAE:
02.32am (Thursday): Marc Leishman/Joaquin Niemann v Tiger Woods/Justin Thomas
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03.02am (Thursday): Adam Scott/An Byeong-hun v Bryson DeChambeau/Tony Finau
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FFP EXPLAINED
What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.
What the rules dictate?
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.
What are the penalties?
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.
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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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KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.
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UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
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A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.