A US soldier looks onto Baghdad from a guardhouse on the perimeter of the International Zone on May 30, 2021 in Baghdad. Getty Images
A US soldier looks onto Baghdad from a guardhouse on the perimeter of the International Zone on May 30, 2021 in Baghdad. Getty Images
A US soldier looks onto Baghdad from a guardhouse on the perimeter of the International Zone on May 30, 2021 in Baghdad. Getty Images
A US soldier looks onto Baghdad from a guardhouse on the perimeter of the International Zone on May 30, 2021 in Baghdad. Getty Images

Pentagon says Iraq mission being scaled back


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The Pentagon recommitted itself in a statement on Tuesday to scaling back its military mission in Iraq, a process that a US official said will see Baghdad command efforts to combat remnants of ISIS inside its own country.

Under the plan, the US and its coalition allies would instead focus on combating ISIS remnants in Syria and shift most of their personnel to Iraq's Kurdistan region to carry out that mission, the official said, speaking on condition of anonymity.

The US had approximately 2,500 troops in Iraq at the start of 2025 and more than 900 in neighbouring Syria as part of the coalition formed in 2014 to combat ISIS as it rampaged through the two countries.

Once the transitions are completed, the total number of US forces in Iraq will number fewer than 2,000, and the majority of them will be in Erbil, the official said. A final number has yet to be determined, the official added, without offering a timeline.

US troops remaining in Baghdad will focus on normal bilateral security co-operation issues, not the counter-ISIS fight.

“ISIS is no longer posing a sustained threat to the government of Iraq or to the US homeland from Iraqi territory. This is a major achievement that enables us to transition more responsibly to Iraq leading efforts for security in their own country,” a senior defence official said.

The agreement is a boost for the government in Baghdad, which has long worried that US troops can be a magnet for instability, frequently targeted by Iran-aligned groups.

The US agreed last year with Iraq to depart the Ain Al Asad airbase in western Anbar province and hand it over to Iraq. The US official said that transition was still “in progress,” and declined to offer further information.

Although the Trump administration has outlined plans for a drawdown in Syria as well, the official said that was conditions-based and “we remain in kind of a status quo situation” at the moment.

The US is concerned about the persistent presence of ISIS fighters in Syria, and the risk that thousands being held in prisons could be freed.

Syria's President Ahmad Al Shara, a former Al Qaeda leader, led rebel forces that overthrew Bashar Al Assad's government last year. US President Donald Trump met him in Riyadh in May.

Middle East leaders and their Western allies have been warning that ISIS could exploit the political instability in Syria to stage a comeback there.

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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Bayern Munich v Real Madrid

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Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

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COMPANY PROFILE
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Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

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ARGYLLE
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1921

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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).

Company%C2%A0profile
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AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

While you're here
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Updated: October 01, 2025, 2:12 AM