Nayef Jasso had lived all his life in the remote Yazidi village of Kocho, which was established by his father. But he happened to be in the city of Duhok during the first days of August 2014, as ISIS swept through northern Iraq.
His brother Ahmed, Kocho's chief, was at home as phone calls came in from villages closer to the cragged peaks of Mount Sinjar in the early hours of August 3, describing mass killings and women and children being loaded on to lorries to be taken to slave markets in Mosul.
“I told him I would come back to Kocho, and he refused. He said, 'stay there, perhaps you find us somewhere to stay or make a deal to save the village',” Mr Jasso, 64, said.
Ahmed was killed along with many villagers a few days later, as ISIS almost wiped Kocho off the map in one of the worst crimes of what would be later recognised as genocide against the Yazidi religious minority.
Mr Jasso spent days pleading with anyone he could, including the Iraqi government, to make a deal to save the village but could only return to Kocho three years later, after fighting to free it from ISIS occupation.
Survivors marked the 10th anniversary of the attack on Thursday, mourning at a newly built cemetery in the ruins of the abandoned village, surrounded by mass graves.
After encircling the village for two weeks, ISIS militants on August 15 ordered the 1,700 inhabitants to gather in the school, where they were separated by age and gender. Men, older boys, and older women were shot, and the rest taken as slaves and child soldiers.
A total of 511 villagers have been confirmed killed or are still missing, according to statistics given to The National by Nadia's Initiative, established by Kocho survivor and Nobel Peace Prize laureate Nadia Murad, with the remains of 151 identified and buried in the cemetery.
Nineteen people survived being shot into 19 mass graves in and around the village, close enough for terrified women to hear shots ringing out as they were held in the school.
Thikran Mato, Mr Jasso's nephew, was 15 when the massacre took place.
“At the school gate, one of the ISIS members put his gun between me and my father and told me to go back to my mother, because I was young at the time. My father smiled and looked at me, I knew then that I would never see him again,” he said.
He is still waiting for his family's remains to be identified.
“Only 150 [sets of remains] have been returned out of about 500 people. This makes our life very difficult. I buried my father and now I am waiting for my brother's bones and the rest of my family,” Mr Mato told The National from Germany, where he resettled after being freed from captivity in 2016.
August is a particularly heavy month for Iraq's Yazidi community, followers of an ancient and closed religion. Survivors gathered in Sinjar on August 3 to mark 10 years since the start of the 2014 genocide, while August 14 marked 17 years since a twin bombing in the Yazidi towns of Tal Ezeer and Siba Sheikh Khidr, in Nineveh governorate, northern Iraq, killed almost 800 people.
No one claimed responsibility for the 2007 blasts, which occurred at a time of high sectarian tension.
While most people from the Sinjar region remain in camps and cities in Iraq's semi-autonomous Kurdish region, more are returning to their former homes – except for Kocho. Three years after plans were announced to build a new village on land given by the Iraqi government, survivors from the village largely remain in tent camps.
“The desire from the community is just to have a place to go back to. For the past several years people have been returning to most villages in Sinjar, except Kocho. An alternative is not yet there.” said Abid Shamdeen, co-founder of Nadia’s Initiative.
Plans have been drawn up with the UN's International Organisation for Migration, USAID and a team of engineers and architects, who are ready to begin work. The new village will be some distance away from old Kocho.
“It is traumatising and very difficult for the community to go back and live in the same village, especially as the mass graves were either inside Kocho or right outside, and with what happened in the school, and now. They feel it would be very difficult for those who survived, and are still living in Iraq, to go back,” said Mr Shamdeen.
On Sunday, a mother from Kocho and her child were released from Al Hol camp in eastern Syria – where families linked to ISIS are detained – and greeted by their surviving family at the border the following day. The girl, now 10, was three months old when taken into captivity during the August 15 massacre.
More than 6,400 Yazidis were taken captive during the genocide, including from Kocho. According to Mr Shamdeen, 2,692 are still missing, half of whom are women and the rest young boys.
Foreign initiatives to rehabilitate women and children returning from ISIS captivity have largely ended, and most go to live in camps for displaced people in Iraq's Kurdish region. Mr Jasso says Kocho’s remaining survivors are scattered across the Kurdish region and Sinjar villages, such as Tel Qasab.
On the long journey from Baghdad to Kocho, Mr Jasso recalls government meetings over the project, and says he hopes to lay the first stone of new Kocho next month.
“This is for Kocho, for the survivors who stayed in Iraq and those who went abroad. We were 1,700 people and now we're scattered over four or five continents.”
He is one of only a few people to return to the deserted village, where those who have come back guard the cemetery and the mass graves. No families have returned, and the school now lies untouched, lined with the portraits of villagers killed or kidnapped by the terrorist group.
“The main thing I want is the school to be a museum. This is our right,” said Mr Jasso. “What happened there was a catastrophe. It’s now a historical landmark.”
His nephew agrees that what remains of Kocho should be preserved as a lesson on what happened. But he has reservations about plans for a new village.
“They are planning to build a new Kocho, but without the people of Kocho,” said Mr Mato. “How can I live in the same area where my father, brother and friends are buried? But there are people from Kocho who need this, and need homes.”
He said what remains of the village, the mass graves and “demolished houses”, should now be a historical site.
“It is the place where an entire village was killed and taken captive, just because they were peaceful people.”
Fighting through loss
Ryan D’Souza, who has worked in genocide and atrocity prevention for more than a decade, first visited the village in 2019. He was shown around the remains of the Kocho by Mr Mato, as they began to document the destruction for a virtual reality project, showing the aftermath of the massacre, that has now toured the globe.
“You enter and the whole village is destroyed. There’s an eeriness. You see the grass growing in different directions. It doesn’t feel like it was inhabited,” Mr D'Souza, founder of the project, told The National from his home in London.
“The one thing that was basically intact was the school, which is harrowing. That’s the part that is really shocking. There’s just silence.”
His project follows the stories of Yazidis taken into captivity as slaves and child soldiers, and walks participants around the crumbled remains of Kocho, where ISIS graffiti is still scrawled on the walls.
Mr Mato and Mr D'Souza have brought the story of Kocho to a wider audience at foreign parliaments and UK schools, and parliaments and universities in Iraq and its semi-autonomous Kurdish region.
“Showing it in Baghdad, people understandably see their own suffering because everyone has suffered in Iraq. It's been 10, 20, 40 years of awful, genocidal crimes.”
“It is interesting to show them this VR – to show them what genocide, not just in terms of the sexual crimes [against Yazidis], but what genocide means by complete targeting and elimination,” said Mr D'Souza.
“We've shown it to educators [in Iraq] and want to take it to high schools. We know it works. Going there and being there is the best way of learning and empathising and having an indelible mark left on people, but this is the first step towards that.”
Back in the village, Mr Jasso now serves as its chief in place of his brother. He prepares for Thursday's memorial, as locals visit graves with candles.
“I’ve not given in to this loss,” he said. “I've held my nerve, I've helped free captives and free Kocho, and now I'm back to guard the cemetery and the village.”
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Killing of Qassem Suleimani
Match info
Manchester City 3 (Jesus 22', 50', Sterling 69')
Everton 1 (Calvert-Lewin 65')
The biog
Favourite book: Men are from Mars Women are from Venus
Favourite travel destination: Ooty, a hill station in South India
Hobbies: Cooking. Biryani, pepper crab are her signature dishes
Favourite place in UAE: Marjan Island
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
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
How England have scored their set-piece goals in Russia
Three Penalties
v Panama, Group Stage (Harry Kane)
v Panama, Group Stage (Kane)
v Colombia, Last 16 (Kane)
Four Corners
v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)
v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)
v Panama, Group Stage (Stones, header, from Trippier corner)
v Sweden, Quarter-Final (Maguire, header, from Young corner)
One Free-Kick
v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
FIXTURES
All times UAE ( 4 GMT)
Friday
Saint-Etienne v Montpellier (10.45pm)
Saturday
Monaco v Caen (7pm)
Amiens v Bordeaux (10pm)
Angers v Toulouse (10pm)
Metz v Dijon (10pm)
Nantes v Guingamp (10pm)
Rennes v Lille (10pm)
Sunday
Nice v Strasbourg (5pm)
Troyes v Lyon (7pm)
Marseille v Paris Saint-Germain (11pm)
The language of diplomacy in 1853
Treaty of Peace in Perpetuity Agreed Upon by the Chiefs of the Arabian Coast on Behalf of Themselves, Their Heirs and Successors Under the Mediation of the Resident of the Persian Gulf, 1853
(This treaty gave the region the name “Trucial States”.)
We, whose seals are hereunto affixed, Sheikh Sultan bin Suggar, Chief of Rassool-Kheimah, Sheikh Saeed bin Tahnoon, Chief of Aboo Dhebbee, Sheikh Saeed bin Buyte, Chief of Debay, Sheikh Hamid bin Rashed, Chief of Ejman, Sheikh Abdoola bin Rashed, Chief of Umm-ool-Keiweyn, having experienced for a series of years the benefits and advantages resulting from a maritime truce contracted amongst ourselves under the mediation of the Resident in the Persian Gulf and renewed from time to time up to the present period, and being fully impressed, therefore, with a sense of evil consequence formerly arising, from the prosecution of our feuds at sea, whereby our subjects and dependants were prevented from carrying on the pearl fishery in security, and were exposed to interruption and molestation when passing on their lawful occasions, accordingly, we, as aforesaid have determined, for ourselves, our heirs and successors, to conclude together a lasting and inviolable peace from this time forth in perpetuity.
Taken from Britain and Saudi Arabia, 1925-1939: the Imperial Oasis, by Clive Leatherdale
Try out the test yourself
Q1 Suppose you had $100 in a savings account and the interest rate was 2 per cent per year. After five years, how much do you think you would have in the account if you left the money to grow?
a) More than $102
b) Exactly $102
c) Less than $102
d) Do not know
e) Refuse to answer
Q2 Imagine that the interest rate on your savings account was 1 per cent per year and inflation was 2 per cent per year. After one year, how much would you be able to buy with the money in this account?
a) More than today
b) Exactly the same as today
c) Less than today
d) Do not know
e) Refuse to answer
Q4 Do you think that the following statement is true or false? “Buying a single company stock usually provides a safer return than a stock mutual fund.”
a) True
b) False
d) Do not know
e) Refuse to answer
The “Big Three” financial literacy questions were created by Professors Annamaria Lusardi of the George Washington School of Business and Olivia Mitchell, of the Wharton School of the University of Pennsylvania.
Answers: Q1 More than $102 (compound interest). Q2 Less than today (inflation). Q3 False (diversification).
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
The story in numbers
18
This is how many recognised sects Lebanon is home to, along with about four million citizens
450,000
More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps
1.5 million
There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m
73
The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association
18,000
The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme
77,400
The number of people believed to be affected by the current nationality law, according to the 2009 UN study
4,926
This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee
List of alleged parties
May 12, 2020: PM and his wife Carrie attend 'work meeting' with at least 17 staff
May 20, 2020: They attend 'bring your own booze party'
Nov 27, 2020: PM gives speech at leaving party for his staff
Dec 10, 2020: Staff party held by then-education secretary Gavin Williamson
Dec 13, 2020: PM and his wife throw a party
Dec 14, 2020: London mayoral candidate Shaun Bailey holds staff event at Conservative Party headquarters
Dec 15, 2020: PM takes part in a staff quiz
Dec 18, 2020: Downing Street Christmas party