Iraq, long hit by decades of violence that shrank its regional role, has now turned from a victim of conflict into a country reclaiming its influential position in the Middle East, the top UN official in the country says.
In an exclusive interview with The National, special representative Mohammed Al Hassan urged the international community to support Iraq’s recovery path by allowing it the space to address and overcome its domestic challenges independently.
“What is happening now in terms of the situation in Iraq is much better than before, and I believe the engagement and influence of Iraq in the region and the world at large would help the Iraqis bring forward their opinions and views,” affirmed the top UN official.
“Iraq has crossed that bridge from being a country that was a subject and a victim of violence to an active nation that would like to play a positive role, as it used to do historically."
Mr Al Hassan, a seasoned Omani diplomat who has served as the permanent representative of his country to the UN, was speaking during the Sulaimani Forum in Sulaymaniyah this week, in his first interview with a non-Iraqi outlet since his appointment less than a year ago.
Last year, Iraq requested that the UN mission end by the end of 2025, saying it was no longer needed because the country had made significant progress towards stability. The Security Council extended its mandate until 31 December 2025, after which the mission will cease its operations.
“I am very optimistic about the role of Iraq when it comes to the crisis, not only in the Middle East but beyond," said Mr Al Hassan.
Iraq, a country deeply rooted in the history of the region and blessed with rich energy resources, has endured decades of conflict, from a devastating war with Iran in the 1980s, to the 2003 US-led invasion, to a civil war, then battles with insurgents and years of bombings.
The conflicts, which have killed millions of Iraqis, showed no signs of slowing until Iraq uprooted the ISIS threat a few years ago from most parts of the country and initiated a political process to restructure its governance and put the country back on the path to recovery.
Supporting the recovery
Historically influential in the region, Iraq is now attempting reintegration, slowly mending ties with its neighbours while carefully balancing relationships between rivals, such as Iran and the US.
“Certainly, Iraq today is more in tune with the international community than a few years back,” explained the UN official. “I am fully confident in the ability and wisdom of the Iraqi leadership – not only political, but also other leaderships in Iraq, including the religious authority."
One of the country’s main priorities this year is the parliamentary elections in November, which could reshape Iraq’s political landscape.
The last general election, in October 2021, was held a year early in response to demands from a widespread pro-reform protest movement that began in 2019 across central and southern Iraq. However, political infighting among the ruling elite delayed the formation of a new government until October 2022.
Give Iraq a chance
UN special representative Mohammed Al Hassan
The 2021 elections were conducted under a new electoral law passed in the wake of the 2019 protests. That law divided provinces into smaller electoral districts and awarded seats to the party with the most votes in each. It gave independent parties, many backed by the protest movement, a better chance to gain representation in Iraq’s 329-seat parliament.
But in March 2023, Iraq’s parliament approved amendments to the electoral law, despite objections from independent politicians and protest groups. The changes are seen as favouring larger, more established parties, making it harder for independents to win seats.
Mr Al Hassan said the UN echoes the call by the Prime Minister for voters to participate in the upcoming elections. “I’m not worried about the election process. There is a level of political maturity that has occurred in Iraq in the last few years,” stated the top UN official.
“We believe that it will be fair, transparent and free elections in Iraq. And today, the Prime Minister has called for all Iraqis to get out and vote. And we, as the United Nations, would also support that call.
“But as I said, in a free, fair, and transparent election, Iraqis are very educated people. They know who’s running in this election. I’m sure they will take the wisest decisions to select the right people who will represent their aspirations and goals.”
Among key internal debates and challenges, the elections come as armed factions are in discussions with the government about their future roles within the country’s security apparatus.
In addition, Iraq faces the challenges of meeting the demands of a growing population, diversifying an economy heavily reliant on hydrocarbons, and tackling corruption.
For Mr Al Hassan, what’s happening in Iraq is strictly a domestic matter.
“It’s an internal matter. It’s up to the Iraqis to discuss it themselves and take whatever decisions they would like to take. But my advice to the international community is to give Iraq a chance on this. This is an internal issue. They know their best interests more than anybody else,” he explained.
“The only thing that we could do at the United Nations is give them advice when they want. And if they need our expertise, we will be there.”
Shielding Iraq
On the regional front, as Syria’s conflict shifted following the collapse of former president Bashar Al Assad’s decades-old regime, Iraq finds itself at a crossroads and under growing pressure to navigate the balance between national security and regional politics.
This cycle of violence has to end
UN special representative Mohammed Al Hassan
Iraq’s government cautiously welcomed the removal of the Assad regime in December by Hayat Tahrir Al Sham, a mostly Sunni group formerly affiliated with Al Qaeda. Iraq invited Syria’s leader Ahmad Al Shara to the Arab Summit scheduled to be held in Baghdad next month.
The UN representative praised Iraqi leaders for shielding the country from the fallout of Syria’s conflict in recent months.
“I believe one of the first countries that has come forward to speak positively about the changes in Syria is Iraq. Remember, Iraq is a neighbouring country to Syria. In fact, they have even expanded and expressed their readiness to help in kind to the Syrian people,” said Mr Al Hassan.
“One thing I have to give credit to is the current government in Iraq, especially the Deputy Prime Minister and Foreign Minister Fuad Hussein. What he has done to prevent any negative effect from falling on his country, Iraq, has been immaculate,” he added.
He also praised veteran Kurdish politician Masoud Barzani for what “he has done to prevent negative things from crossing into Iraq – not only that, even convincing and helping the Syrians move into stability – is something that has to be said.”
Syria’s events are seen as part of a domino effect that began with the attacks by Hamas on Israel on October 7, 2023. That led to a devastating Israeli war in Gaza that has killed more than 51,000 Palestinians, and the weakening of Hezbollah in Lebanon following a brutal conflict.
Despite efforts to bring about a ceasefire in Gaza, talks between Hamas and Israel have stalled over disagreements on the length of the truce and the number of hostages to be released.
“You cannot, if you live in the Middle East, be indifferent to what is happening to the people in the occupied territories – mainly in Gaza and the West Bank. What happens in Palestine affects every Arab country,” said Mr Al Hassan.
“With what we see on social media and in the media itself, this massive violence not only on the Palestinians but on people in the region including what happened to Israeli citizens, this cycle of violence has to end.”
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Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
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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.
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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.
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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.
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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.
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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.
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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.
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Benedict Wells
Translated from the German by Charlotte Collins
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The 12
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