• Bekas Brefkany, director of the Dohuk Antiquities Department, by a grave on the banks of Mosul Dam. All Photos: AFP
    Bekas Brefkany, director of the Dohuk Antiquities Department, by a grave on the banks of Mosul Dam. All Photos: AFP
  • A Kurdish member of the Dohuk Antiquities Department works on a grave
    A Kurdish member of the Dohuk Antiquities Department works on a grave
  • Ancient graves unearthed by members of the Dohuk Antiquities Department on the banks of Mosul Dam
    Ancient graves unearthed by members of the Dohuk Antiquities Department on the banks of Mosul Dam
  • Kurdish members of the Dohuk Antiquities Department work on a grave on an archaeological site
    Kurdish members of the Dohuk Antiquities Department work on a grave on an archaeological site
  • Archaeologists in drought-hit Iraq have discovered 40 ancient tombs after water levels decreased
    Archaeologists in drought-hit Iraq have discovered 40 ancient tombs after water levels decreased
  • The tombs are believes to be more than 2,300 years old
    The tombs are believes to be more than 2,300 years old
  • The tombs were unearthed at the edges of the Mosul Dam reservoir in the Khanke region
    The tombs were unearthed at the edges of the Mosul Dam reservoir in the Khanke region
  • Kurdish members of the Dohuk Antiquities Department work on a grave unearthed on the banks of Mosul Dam on an archaeological site in the Khanke sub-district of Dohuk Governorate on August 30, 2025. Archaeologists in drought-hit Iraq have discovered 40 ancient tombs after water levels in the country's largest reservoir decreased, local antiquities official said on August 30. The tombs, believed to be over 2,300 years old, were unearthed at the edges of the Mosul Dam reservoir in the Khanke region in the Dohuk province in the country's north. (Photo by Ismael ADNAN / AFP)
    Kurdish members of the Dohuk Antiquities Department work on a grave unearthed on the banks of Mosul Dam on an archaeological site in the Khanke sub-district of Dohuk Governorate on August 30, 2025. Archaeologists in drought-hit Iraq have discovered 40 ancient tombs after water levels in the country's largest reservoir decreased, local antiquities official said on August 30. The tombs, believed to be over 2,300 years old, were unearthed at the edges of the Mosul Dam reservoir in the Khanke region in the Dohuk province in the country's north. (Photo by Ismael ADNAN / AFP)
  • Further work is under way to excavate the tombs and transfer them to the Duhok Museum
    Further work is under way to excavate the tombs and transfer them to the Duhok Museum
  • This picture shows ancient graves unearthed by members of the Dohuk Antiquities Department on the banks of Mosul Dam on an archaeological site in the Khanke sub-district of Dohuk Governorate on August 30, 2025. Archaeologists in drought-hit Iraq have discovered 40 ancient tombs after water levels in the country's largest reservoir decreased, local antiquities official said on August 30. The tombs, believed to be over 2,300 years old, were unearthed at the edges of the Mosul Dam reservoir in the Khanke region in the Dohuk province in the country's north. (Photo by Ismael ADNAN / AFP)
    This picture shows ancient graves unearthed by members of the Dohuk Antiquities Department on the banks of Mosul Dam on an archaeological site in the Khanke sub-district of Dohuk Governorate on August 30, 2025. Archaeologists in drought-hit Iraq have discovered 40 ancient tombs after water levels in the country's largest reservoir decreased, local antiquities official said on August 30. The tombs, believed to be over 2,300 years old, were unearthed at the edges of the Mosul Dam reservoir in the Khanke region in the Dohuk province in the country's north. (Photo by Ismael ADNAN / AFP)

Ancient tombs unearthed in Iraq at Mosul dam reservoir


Patrick Ryan
  • English
  • Arabic

Archaeologists have discovered 30 ancient tombs on the banks of Mosul dam in Iraq after water levels declined.

The tombs are believed to be more than 2,300 years old and were unearthed at the edges of the Mosul dam reservoir in the Khanke region of the Duhok province in the north of the country, reported the AFP news agency.

“So far, we have discovered approximately 40 tombs,” said Bekas Brefkany, the director of antiquities in Duhok, who is leading the archaeological work at the site.

The dam, on the Tigris River about 50km from Mosul, provides power and water to many areas in Iraq's north. Over the past several years, droughts have enabled archaeologists to discover ruins dating back thousands of years in the same area.

“The droughts have a significant impact on many aspects like agriculture and electricity. But for us archaeologists … it allows us to do excavation work,” Mr Brefkany said. The newly discovered tombs are said to date back as far as the Hellenistic or Hellenistic-Seleucid period, according to Mr Brefkany.

Further work is under way to excavate the tombs and transfer them to the Duhok Museum for further study and preservation, before the area becomes submerged again.

Iraq is particularly vulnerable to the effects of climate change and has been facing rising temperatures, chronic water shortages and year-on-year droughts. Temperatures have risen to 48°C in many areas of Iraq this summer, with some provinces registering higher than 50°C. Many residents are swimming in rivers and using water hoses to cool off.

Ancient graves unearthed by members of the Dohuk Antiquities Department on the banks of Mosul Dam. AFP
Ancient graves unearthed by members of the Dohuk Antiquities Department on the banks of Mosul Dam. AFP

The latest heatwave this summer has highlighted Iraq’s vulnerability to climate change, with the UN ranking it the fifth most at risk from global warming. Iraq has endured its worst drought in decades and summer temperatures, particularly in July and August, often soar above 50°C.

Since it was built in 1980, the dam has required regular maintenance involving injections of cement on leaking areas, in a process called grouting. The dam was briefly seized by the extremist group ISIS in 2014, leading to a lapse in maintenance that weakened its already flawed structure.

Under a $300 million contract funded by the World Bank, an Italian company called Trevi carried out maintenance and repair works in 2016.

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What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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2006 - 2
2007 - 8
2008 - 2
2009 - MC
2010 - 21
2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
2017 - 8

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India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)

India won by 93 runs

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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

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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.

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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. 

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 

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

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Updated: September 01, 2025, 4:50 AM