• An explosion is seen in Baghdad March 20, 2003, as the US launched a war on Iraq with air strikes on the capital. AFP
    An explosion is seen in Baghdad March 20, 2003, as the US launched a war on Iraq with air strikes on the capital. AFP
  • Smoke covers the presidential palace compound in Baghdad on March 21, 2003 during a massive US-led air raid on the Iraqi capital. Smoke billowed from a number of targeted sites, including one of President Saddam Hussein's palaces, an AFP correspondent said. AFP
    Smoke covers the presidential palace compound in Baghdad on March 21, 2003 during a massive US-led air raid on the Iraqi capital. Smoke billowed from a number of targeted sites, including one of President Saddam Hussein's palaces, an AFP correspondent said. AFP
  • A park catches fire during a US strike on a presidential palace in Baghdad late March 22, 2003. The Iraqi capital came under heavy bombardment for the third consecutive night. AFP
    A park catches fire during a US strike on a presidential palace in Baghdad late March 22, 2003. The Iraqi capital came under heavy bombardment for the third consecutive night. AFP
  • Smoke billows from oil trenches in Baghdad March 23, 2003. Fuel trenches were set on fire on the outskirts of Baghdad, ringing the capital with plumes of thick smoke. AFP
    Smoke billows from oil trenches in Baghdad March 23, 2003. Fuel trenches were set on fire on the outskirts of Baghdad, ringing the capital with plumes of thick smoke. AFP
  • Women grieve outside a house destroyed in US bombing in Baghdad's al-Aazamiya neighborhood on March 24, 2003. Five members of the same family were killed and at least 28 others wounded when a missile fired by allied warplanes hit houses in the densely populated area in the Iraqi capital, according to residents. AFP
    Women grieve outside a house destroyed in US bombing in Baghdad's al-Aazamiya neighborhood on March 24, 2003. Five members of the same family were killed and at least 28 others wounded when a missile fired by allied warplanes hit houses in the densely populated area in the Iraqi capital, according to residents. AFP
  • Rescuers carry a stretcher over the debris of a house destroyed in a US bombing of Baghdad's al-Aazamiya neighborhood on March 24, 2003. AFP
    Rescuers carry a stretcher over the debris of a house destroyed in a US bombing of Baghdad's al-Aazamiya neighborhood on March 24, 2003. AFP
  • Smoke from burning oil trenches covers the Martyrs monument, one of Baghdad's main landmarks on March 24, 2003. AFP
    Smoke from burning oil trenches covers the Martyrs monument, one of Baghdad's main landmarks on March 24, 2003. AFP
  • Explosions rock Baghdad late March 29, 2003 during a coalition raid on the Iraqi capital. It was not immediately clear what targets had been hit in the bombing on the southern rim of the city but Iraqi satellite television broadcasting outside the country was interrupted. AFP
    Explosions rock Baghdad late March 29, 2003 during a coalition raid on the Iraqi capital. It was not immediately clear what targets had been hit in the bombing on the southern rim of the city but Iraqi satellite television broadcasting outside the country was interrupted. AFP
  • Greek journalist Efetefia Pentaraki and her Iraqi guide Maohamad al-Rashid run for cover as the al-Salehiya telecomunication center is hit by a missile during a coalition air raid on Baghdad on March 30, 2003. AFP
    Greek journalist Efetefia Pentaraki and her Iraqi guide Maohamad al-Rashid run for cover as the al-Salehiya telecomunication center is hit by a missile during a coalition air raid on Baghdad on March 30, 2003. AFP
  • Smoke billows from an explosion in Iraqi President Saddam Hussein's guest palace bombed during a coalition air raid on March 31, 2003. AFP
    Smoke billows from an explosion in Iraqi President Saddam Hussein's guest palace bombed during a coalition air raid on March 31, 2003. AFP
  • Iraqis fleeing Baghdad sit with their belongings in the back of a pick-up truck on March 31, 2003, as smoke billowing from burning oil trenches covers the sky. AFP
    Iraqis fleeing Baghdad sit with their belongings in the back of a pick-up truck on March 31, 2003, as smoke billowing from burning oil trenches covers the sky. AFP

Books, bombs and Baghdad: how a city rocks between progress and peril


  • English
  • Arabic

Eighteen years ago this week, then US president George W Bush ordered the start of the American-led war against Iraq.

When Mr Bush announced that hostilities had begun, he also revealed that a bombing attempt to target and kill Saddam Hussein, Iraq’s president at the time, after receiving intelligence about his whereabouts, had failed – and failure meant that the last chance to avoid all-out war was gone.

That date, March 19 – because of the time difference, it was early March 20 in Iraq – is an important one but not as significant in my mind as March 21, 2003. This was the day the first wave of America’s promised "shock and awe" bombing campaign hit Baghdad, the Iraqi capital.

I was born in Baghdad but my parents moved to the UK when I was about eighteen months old. So, in 2003, I only knew Baghdad from what I saw on the TV news, or in films and books, or through the stories I heard from my mother and father and other family members. Growing up, it seemed to me that Baghdad might be like any other capital – whether London, Paris or Rome – a city populated by bright, cosmopolitan men and women, full of history and beauty.

Later, as Saddam dragged the country from one disaster to another, including the invasion of Kuwait, it became harder to equate the Baghdad of my parents with the place dominated by such a ruthless dictator, his henchmen and the ugly monuments and palaces he built there for his own personal glorification.

As a young man, I often wondered which one was the real Baghdad.

By the time of the 2003 conflict, the physical fate of the city, rather than my perceptions of it, was in grave danger from the immense firepower that America had promised to unleash on it if Saddam did not back down and allow UN weapons inspectors into the country to confirm if he indeed possessed weapons of mass destruction. He would not, and the country, its people and Baghdad were facing yet another war.

Smoke covers the presidential palace compound in Baghdad on March 21, 2003 during a US-led air raid on the Iraqi capital. AFP
Smoke covers the presidential palace compound in Baghdad on March 21, 2003 during a US-led air raid on the Iraqi capital. AFP
Kirk Dalrymple of the US Marine Corp watches as a statue of Iraq’s then president, Saddam Hussein, falls in central Baghdad on April 9, 2003. Reuters
Kirk Dalrymple of the US Marine Corp watches as a statue of Iraq’s then president, Saddam Hussein, falls in central Baghdad on April 9, 2003. Reuters

March 21 was a Friday, the end of the work week in London, where I was living. I remember watching the events unfold on television, with the darkening skies of the early evening outside my window adding to the oppressive atmosphere on the screen in front of me. CNN, like all major broadcasters, was providing blanket coverage of the start of the conflict.

Sitting alone, clutching a cushion to my heart, I wept for Baghdad as the bombs dropped. And I resolved to go there as soon as I was able to.

By June, I would be in Baghdad, exploring both the city of my childhood imagination and the reality it had become after war and the legacy of Saddam’s rule. I discovered that resilience was at the heart of its character.

Since its founding in the eighth century, Baghdad has suffered much tragedy, at the hands of the Mongols, then the Ottomans, then the British, then Saddam and then the Americans. More recently, it has endured civilian strife, sectarian bloodshed and ISIS.

Baghdad has seldom recovered from the Mongol invasion of in 1258. Getty Images
Baghdad has seldom recovered from the Mongol invasion of in 1258. Getty Images
  • A general view of Qushla park outside the Baghdad Cultural Centre. Getty Images
    A general view of Qushla park outside the Baghdad Cultural Centre. Getty Images
  • Iraqis visit the park of the al-Qishla clock tower near al-Mutanabi Street in Baghdad. AFP
    Iraqis visit the park of the al-Qishla clock tower near al-Mutanabi Street in Baghdad. AFP
  • Iraqis film a man playing the saxophone in the park near al-Mutanabi Street in Baghdad. AFP
    Iraqis film a man playing the saxophone in the park near al-Mutanabi Street in Baghdad. AFP
  • A lute player in Qushla park. Charlotte Mayhew/ The National
    A lute player in Qushla park. Charlotte Mayhew/ The National
  • A public poetry reading in Qushla park. Charlotte Mayhew/ The National
    A public poetry reading in Qushla park. Charlotte Mayhew/ The National
  • Iraqi families are seen during the International Flowers Festival at al-Zawra park in Baghdad. Reuters
    Iraqi families are seen during the International Flowers Festival at al-Zawra park in Baghdad. Reuters
  • People visit 9th Flower Festival named "Flower, Culture and Vixtory" at al-Zawra Park in Baghdad. Getty Images
    People visit 9th Flower Festival named "Flower, Culture and Vixtory" at al-Zawra Park in Baghdad. Getty Images
  • A teenager rollerblades in front of the Ferris wheel at Zawraa Park in Baghdad. Getty Images
    A teenager rollerblades in front of the Ferris wheel at Zawraa Park in Baghdad. Getty Images

When the Mongols first arrived, led by Hulagu Khan to sack the round city of Baghdad in 1258, they wreaked such destruction and slaughter that it brought about the end of a golden age of civilisation under Abbasid rule. Legend has it that the Tigris River ran black with the ink of the books that had been thrown into it, from Dar Al Hikma, the House of Wisdom, which the Mongols also destroyed.

After that, Baghdad would not recover its status as a leading capital city.

Never did a people or a city deserve all of this suffering.

But despite everything, Baghdad has always been a beautiful city. It has had moments of resurgence. In recent history, these include the early days of the monarchy after independence and in the 1970s amid high oil prices and the increased revenue it brought to the country.

I don’t doubt it will rise once again and emerge as a leading capital city in the Middle East. But I do doubt it will happen quickly.

From the high emotion of Pope Francis' visit to the despair over the killing of an intelligence officer, Baghdad cannot find an even keel

Eighteen years on from the liberation from Saddam's regime, the idea of Baghdad remains locked in a struggle. Is it only what we see now on the news every day?

When I lived there for about six months, from the outside looking in, it would have seemed as if every moment was life threatening. The truth was more complex. Being there, life almost seemed normal most of the time, as you went about your day. It was only when you had to go to the Green Zone or if you ran into an American patrol on the street, that you felt the atmosphere of war. Yes, danger always lurked just around the corner but much of the time, mixing with Iraqis and foreigners alike, I sensed hope and frustration – admittedly more the latter than the former.

Now, when I watch or read the news about Baghdad, I see the same mix of hope and frustration about the direction in which it is heading. From the high emotion of Pope Francis' visit earlier this month to the despair over the killing of intelligence officer Lt Col Mahmoud Laith Hussein in the Mansour neighbourhood this week, Baghdad cannot find an even keel.

Mustafa Alrawi is an assistant editor-in-chief at The National

Tips for SMEs to cope
  • Adapt your business model. Make changes that are future-proof to the new normal
  • Make sure you have an online presence
  • Open communication with suppliers, especially if they are international. Look for local suppliers to avoid delivery delays
  • Open communication with customers to see how they are coping and be flexible about extending terms, etc
    Courtesy: Craig Moore, founder and CEO of Beehive, which provides term finance and working capital finance to SMEs. Only SMEs that have been trading for two years are eligible for funding from Beehive.
'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

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

Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

Everything Now

Arcade Fire

(Columbia Records)

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Specs

Engine: 51.5kW electric motor

Range: 400km

Power: 134bhp

Torque: 175Nm

Price: From Dh98,800

Available: Now

Asian Cup 2019

Quarter-final

UAE v Australia, Friday, 8pm, Hazza bin Zayed Stadium, Al Ain

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now

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Monster Hunter: World

Capcom

PlayStation 4, Xbox One

Leap of Faith

Michael J Mazarr

Public Affairs

Dh67
 

EMERGENCY PHONE NUMBERS

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EXare%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJanuary%2018%2C%202021%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EPadmini%20Gupta%2C%20Milind%20Singh%2C%20Mandeep%20Singh%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunds%20Raised%3A%20%3C%2Fstrong%3E%2410%20million%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E28%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Eundisclosed%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EMS%26amp%3BAD%20Ventures%2C%20Middle%20East%20Venture%20Partners%2C%20Astra%20Amco%2C%20the%20Dubai%20International%20Financial%20Centre%2C%20Fintech%20Fund%2C%20500%20Startups%2C%20Khwarizmi%20Ventures%2C%20and%20Phoenician%20Funds%3C%2Fp%3E%0A
Sour%20Grapes
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Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

The%20US%20Congress%20explained
%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
  • Stay invested: Time in the market, not timing the market, is critical to long-term gains.
  • Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
  • Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.