When I recalled an instance of kindness shown to me by the late Jalal Talabani, his son Bafel Talabani softened a little at the mention of the former Iraqi president. I had assistance from the elder Talabani’s representative in Tehran during Saddam Hussein’s time in power and wanted to specifically cite that help.
Bafel Talabani is now head of the Patriotic Union of Kurdistan, a political party founded by his father. In this capacity, he is anxious to see the Kurdistan Regional Government join the year of elections.
Polls for the KRG parliament have been announced for October 20, and the Iraqi Independent High Election Commission has said that it is willing to administer the voting for the just under four million eligible voters. It is a development that has been pushed back from 2022, and in an era where a delayed poll is often a pathway to no poll, it is subject to some degree of nervousness.
Mr Talabani, as standard bearer of one of the two main forces in the Kurdistan region (the other being the Kurdistan Democratic Party), wants to show that the election could be a force for stability. In an interview in London last week, he talked about how it represents an important opportunity to unlock the potential of a young and educated population, as well as the abundant natural gas and other resources of the area.
Looking at the progress witnessed in the UAE, he spoke about how the aspiration of many youth in the Kurdistan region is to prosper along a similar track.
“I think you look at the people in the UAE and see the quality of life, the standard of living, the contentment, the security. I think this is something that we would like very much to emulate in our region,” Mr Talabani said. “Now I’d like to see a lot of investment from the UAE; I’d like to see a lot of business and trade, cultural exchange with the UAE as well as security co-ordination.”
The outcome Talabani wants to see is a regional coalition that understands the very idea of coalition
Mr Talabani told me about a young and educated population 70 per cent of which are under the age of 40, the majority of which speak at least two languages, and are computer literate and well educated. “I think that this is our resource, and I would like to see tech centres, I’d like to see modern call centres, not the old-style sweatshops,” he said.
“There are so many different opportunities that people could look into where a young, educated, intelligent population is sitting there crying out for the private sector. I think this is an area that needs to be developed in Kurdistan as a whole.”
Mr Talabani said he was confident that his movement can meet the hunger for change that has surfaced in recent years and provide a different pace for the administration of the region. The outcome he wants to see is a regional coalition that understands the very idea of coalition.
Over the years, the current government appears to have lost some of its focus. Mr Talabani told me this situation needs to change.
“I think the Kurdistan region, regardless of the political differences between the political parties, is safe and that political groups believe in the Kurdistan region,” he added. “Everyone is willing to make the appropriate sacrifices to ensure the survival of the region, which is protected under the Iraqi Constitution.”
With a history of sometimes-wavering engagement from western states, including from London where Mr Talabani is meeting high-level figures from all sides of the political spectrum, he has words of encouragement for the new government of Keir Starmer.
It has made the issue of migration at source one of its main policy areas – an issue that Mr Talabani sees the Kurdistan regional authorities as being engaged on. The solution, in his eyes, comes down to people having enough hope at home, rather than risking it all for a potentially perilous journey in search of “nirvana that frankly doesn’t exist anymore”.
With Iraq’s challenging neighbourhood having been swept by increasing tensions, Mr Talabani is certain that the situation with Turkey, as with Iran, can only work out well with diplomacy, and he calls for decision for that to happen. Trust, dialogue, understanding and ultimately negotiations are the best building blocks that need to be put in place.
Where he sees a disaster looming is just across the border in Syria, where pressure on the de facto Kurdish authorities could one day trigger the escape of thousands of ISIS prisoners. The fallout from that would reverberate not only in the Iraq’s Kurdistan region but far more widely.
“These camps are hard to control at the best of times; it would not take much for these camps to become out of control,” he warned. “If the hardcore escape these camps, they would head immediately to Kurdistan, Iraq and Europe. This is something that people should not be taking their eyes off.”
There is little doubt that the region has been through great turmoil in recent years. But while the many dangers should remain in focus with all sides of the upcoming campaign, so should the opportunities. A Kurdistan region with an open economy and vibrant growth can truly contribute to the stability and prosperity of the whole region.
MATCH INFO
Schalke 0
Werder Bremen 1 (Bittencourt 32')
Man of the match Leonardo Bittencourt (Werder Bremen)
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
Pad Man
Dir: R Balki
Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte
Three-and-a-half stars
RESULTS
6.30pm: Maiden Dh 165,000 1,600m
Winner: Superior, Connor Beasley (jockey), Ahmad bin Harmash (trainer)
7.05pm: Handicap Dh 185,000 2,000m
Winner: Tried And True, Pat Dobbs, Doug Watson
7.40pm: Maiden Dh 165,000 1,600m
Winner: Roy Orbison, Fernando Jara, Ali Rashid Al Raihe
8.15pm
Handicap Dh 190,000 1,400m
Winner: Taamol, Dane O’Neill, Ali Rashid Al Raihe
8.50pm
Handicap Dh 175,000 1,600m
Winner: Welford, Richard Mullen, Satish Seemar
9.25pm: Handicap Dh 175,000 1,200m
Winner: Lavaspin, Richard Mullen, Satish Seemar
10pm: Handicap Dh 165,000 1,600m
Winner: Untold Secret, Xavier Ziani, Sandeep Jadhav
BACK%20TO%20ALEXANDRIA
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ETamer%20Ruggli%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENadine%20Labaki%2C%20Fanny%20Ardant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
AL%20BOOM
%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%26nbsp%3B%26nbsp%3B%26nbsp%3BDirector%3AAssad%20Al%20Waslati%26nbsp%3B%3C%2Fp%3E%0A%3Cp%20style%3D%22text-align%3Ajustify%3B%22%3E%0DStarring%3A%20Omar%20Al%20Mulla%2C%20Badr%20Hakami%20and%20Rehab%20Al%20Attar%0D%3Cbr%3E%0D%3Cbr%3EStreaming%20on%3A%20ADtv%0D%3Cbr%3E%0D%3Cbr%3ERating%3A%203.5%2F5%0D%3Cbr%3E%0D%3Cbr%3E%3C%2Fp%3E%0A
MATCH INFO
English Premiership semi-finals
Saracens 57
Wasps 33
Exeter Chiefs 36
Newcastle Falcons 5
Drishyam 2
Directed by: Jeethu Joseph
Starring: Mohanlal, Meena, Ansiba, Murali Gopy
Rating: 4 stars
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Auron Mein Kahan Dum Tha
Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar
Director: Neeraj Pandey
Rating: 2.5/5
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Third Test, Day 2
New Zealand 274
Pakistan 139-3 (61 ov)
Pakistan trail by 135 runs with 7 wickets remaining in the innings
Ultra processed foods
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;
- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,
- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.
The Dictionary of Animal Languages
Heidi Sopinka
Scribe
The Specs
Engine 3.8-litre, twin-turbo V8
Transmission: eight-speed automatic
Power: 582bhp (542bhp in GTS model)
Torque: 730Nm
Price: Dh649,000 (Dh549,000 for GTS)
Jurassic%20Park
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RIDE%20ON
%3Cp%3EDirector%3A%20Larry%20Yang%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Jackie%20Chan%2C%20Liu%20Haocun%2C%20Kevin%20Guo%3C%2Fp%3E%0A%3Cp%3ERating%3A%202%2F5%3C%2Fp%3E%0A
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
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