A little over a fortnight ago, Karim Khan, the lawyer heading the UN Investigative Team to Promote Accountability against ISIS (Unitad), gave his final briefing in that capacity to the UN Security Council. He said there was "clear and compelling evidence" that between 2014 and 2017 ISIS committed genocide, crimes against humanity and war crimes in Iraq.
No one knows exactly how many ISIS members are currently housed in Iraq’s overcrowded prison system, but a low estimate is somewhere in the thousands. No one knows how many have been tortured or sentenced to death, but the figures are thought to be high. And no one knows how many have actually been executed, either – Iraq does not publish records.
The ambiguity might be slightly easier to accept if it were certain that every convict were guilty, and that those slated for death row were killers themselves. It’s true that ISIS was hardly ambiguous in its intention to torture, enslave and wipe out whole sections of Iraq’s population. Due legal process didn’t come into it for them. That Iraq and other countries are disinclined to apply due process in return now that their terrorisers are themselves in the dock is, perhaps, understandable.
But the way in which Iraq and the dozens of countries from which foreign ISIS fighters hail have pursued the course of justice over the past few years has created a mess. Moreover, it risks damaging prospects for a real resolution to the years of suffering ISIS caused, and extending the terrorist group’s longevity.
The burden of dealing with ISIS should never have fallen so heavily on Iraq in the first place. Although thousands of Iraqi citizens joined ISIS, as many as 40,000 fighters were foreign, including several thousand from Europe.
ISIS brought many Iraqi and Syrian cities to ruin. Getty
The burden of dealing with ISIS should never have fallen so heavily on Iraq in the first place
When the terrorist group was finally run out of its last remaining Iraqi territory, there were three options for prosecuting its members: repatriate them to face trial in their home countries, create an international tribunal, or try them where they were caught (that is, in Iraq).
Astonishingly, the consensus achieved in the West was to go for the third option. Countries did not want to bring suspected terrorists home, and an international tribunal is apparently too complex and expensive. So they shuffled a huge pool of potentially dangerous individuals – and their families or innocents unlucky enough to have been near them when they were arrested – into a legal system incapable of dealing with them.
And so Iraqi authorities began a series of shotgun trials, seemingly more concerned with revenge and quick convictions than with ascertaining the level of guilt. There were a lot of cases to get through: from January 2018 to October 2019, Iraq’s judiciary processed more than 20,000 terrorism-related cases, and even after those were finished, there were thousands more pending.
Representatives from the UN Assistance Mission to Iraq (Unami) observed 619 of these cases. In a report, they wrote that Iraq “has made considerable efforts to ensure accountability” and that Unami “generally observed efficiency, structure and order in the conduct of judicial proceedings”.
There’s always a “but”.
“Nonetheless,” the report continues, “the findings show serious concerns.” These include violations of fair trial standards, an overreliance on confessions, frequent allegations of torture and a lack of transparency.
One of the biggest problems, Unami notes, is that all ISIS-related prosecutions are tried under Iraq's wide-ranging 2005 counterterrorism law. It is applied to a broad range of offences, in effect maximising the conviction rate. The death penalty can be used for as minor a charge as simply having been associated with a terrorist group. Thirty per cent of the sentencing hearings Unami attended resulted in the death penalty – 10 times the rate it saw in non-terrorism-related criminal cases.
Several of the ISIS suspects tried in 2019 were alleged foreign fighters. One French suspect, Mustapha Merzoughi, met his attorney just minutes before a short trial in which he was sentenced to death.
“Many judges are not necessarily seeking harsh penalties,” an Iraqi judge told Unami officials. “The law does not give much choice.”
In one case Unami observed at a juvenile court in Baghdad, a boy aged 14 at the time of his alleged offence was sentenced to 15 years in prison because he admitted that his family was part of a group of civilians that acted as "human shields" to protect a group of ISIS fighters from an air strike.
Iraq's sentencing laws are risking more than the lives and liberty of potentially innocent suspects. They are also jeopardising its ability to investigate and arrest guilty suspects.
Mr Khan's team at Unitad have been in Iraq for three years, gathering mountains of evidence against ISIS that meet the most rigorous standards of international criminal law. He has been unable to share the vast majority of it with Iraq's government. The Security Council resolution that authorises Unitad's work mandates that the agency operate according to the "best practices of the UN", which Mr Khan rightly interprets to preclude assisting capital punishment.
Iraqi Kurdish leader Massud Barzani announces the liberation of Sinjar from ISIS during a press conference held on the outskirts of the Iraqi town on November 13, 2015. AFP
Iraqi families who fled fighting near the city of Mosul prepare to sleep on the ground as they try to enter a temporary displacement camp in Khazair, Iraq. Getty Images
A squadron of UAE fighter jets arrive in Jordan on February 8, 2015, to assist in the kingdom's fight against ISIS. WAM
Turkish armed forces send tanks to the Turkish-Syrian border as clashes intensified with ISIS militants in 2014.Getty Images
A boy waits in a car at a Kurdish checkpoint in Kalak, Iraq. Getty Images
NINEVEH, IRAQ - JUNE 20: An Iraqi PMF fighter looks through the sight of a sniper rifle June 20, 2017 on the Iraq-Syria border in Nineveh, Iraq. The Popular Mobilisation Front (PMF) forces, composed of majority Shi'ite militia, part of the Iraqi forces, have pushed Islamic State militants from the north-western Iraq border strip back into Syria. The PMF now hold the border, crucial to the fall of Islamic State in Mosul, blocking the Islamic State supply route for militants from Syria to Mosul. (Martyn Aim/Getty Images).
NINEVEH, IRAQ - JUNE 20: Iraqi PMF fighters at their position June 20, 2017 on the Iraq-Syria border in Nineveh, Iraq. The Popular Mobilisation Front (PMF) forces, composed of majority Shi'ite militia, part of the Iraqi forces, have pushed Islamic State militants from the north-western Iraq border strip back into Syria. The PMF now hold the border, crucial to the fall of Islamic State in Mosul, blocking the Islamic State supply route for militants from Syria to Mosul. (Martyn Aim/Getty Images).
DEREK, SYRIA - NOVEMBER 13: Yazidi refugees celebrating news of the liberation of their homeland of Sinjar from ISIL extremists on November 13, 2015 in Derek, Rojava, Syria. Kurdish Peshmerga forces in Iraq say they have retaken Sinjar, with the help of airstrikes from U.S. led coalition warplanes. The Islamic State captured Sinjar in August 2014, killing many and sexually enslaving thousands of Yazidi women. (Photo by John Moore/Getty Images)
A Shiite fighter (C) mans a heavy machine gun as he takes his position on at the outskirts of Balad, north of Baghdad on December 25, 2014. Iraq's Shiite led government launched a new offensive on Sunday aimed at breaking ISIL’s grip around both Balad and Dhuluiya. Reuters
KALAK, IRAQ - JUNE 14: Peshmerga military direct traffic at a Kurdish Check point on June 14, 2014 in Kalak, Iraq. Thousands of people have fled Iraq's second city of Mosul after it was overrun by ISIS (Islamic State of Iraq and Syria) militants. Many have been temporarily housed at various IDP (internally displaced persons) camps around the region including the area close to Erbil, as they hope to enter the safety of the nearby Kurdish region. (Photo by Dan Kitwood/Getty Images)
A member of the Kurdish forces stands in an area damaged by an improvised explosive device placed by ISIL militants that killed several Peshmerga fighters and injured dozens late Wednesday. Forces were inspecting the aftermath of the site in Kasr Reej, Iraq on December 18, 2014. Zana Ahmed/AP Photo
Iraqi soldiers stand on a damaged tank during fighting against ISIL militants near Tikrit, northern Iraq, on February 24, 2015. Ali Mohammed/EPA
There is some debate within the Security Council as to whether or not this should be the case. Amazingly, one of the strongest opponents of Unitad sharing evidence with Iraqi courts on death-penalty grounds is France. It spoke out about this at a Security Council session in 2019, even as Paris was refusing to repatriate Merzoughi, citing respect for Iraq's judicial sovereignty.
To avail itself of the treasure trove of evidence Unitad has secured, the Iraqi government must reform its legislation to try ISIS suspects to a higher standard, and without the death penalty. For most in the Iraqi government, who want to appear as tough as possible on ISIS, that could be an electoral problem. That is partly why a draft reform law has stalled in Baghdad’s Parliament.
It also does not help that so many ISIS-related arrests have been carried out with political or sectarian motive. As Vera Mironova, a former member of Unitad, has written: “Iraq’s aggressive approach to fighting terrorism has basically given ungoverned Shia militias that are often operating outside of government control a free pass to arrest Sunni Iraqis for alleged ISIS membership or sympathy.”
There is some recent progress. Iraq’s autonomous Kurdish region has its own Parliament, which is reaching the final stages of establishing a special court to try ISIS suspects according to international standards. It was designed with the advice of Unitad, and aims to try even people who are not currently in Iraq. If this spurs Baghdad into action, there could be two parallel ISIS courts on Iraqi soil.
Whether either can shed all of the corruption and malpractice that has perverted the course of justice thus far remains to be seen. If they do not, then the cycle of injustice that rages between ISIS and those who wish to see it destroyed will continue.
But hopefully they do, because they will inevitably serve as a model for other legal systems throughout the developing world that have to deal with ISIS. As Mr Khan warned after his Security Council briefing, ISIS is now “alive and kicking in Afghanistan and the Sahel”.
Sulaiman Hakemy is opinion editor at The National
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
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
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Expert input
If you had all the money in the world, what’s the one sneaker you would buy or create?
“There are a few shoes that have ‘grail’ status for me. But the one I have always wanted is the Nike x Patta x Parra Air Max 1 - Cherrywood. To get a pair in my size brand new is would cost me between Dh8,000 and Dh 10,000.” Jack Brett
“If I had all the money, I would approach Nike and ask them to do my own Air Force 1, that’s one of my dreams.” Yaseen Benchouche
“There’s nothing out there yet that I’d pay an insane amount for, but I’d love to create my own shoe with Tinker Hatfield and Jordan.” Joshua Cox
“I think I’d buy a defunct footwear brand; I’d like the challenge of reinterpreting a brand’s history and changing options.” Kris Balerite
“I’d stir up a creative collaboration with designers Martin Margiela of the mixed patchwork sneakers, and Yohji Yamamoto.” Hussain Moloobhoy
“If I had all the money in the world, I’d live somewhere where I’d never have to wear shoes again.” Raj Malhotra
European arms
Known EU weapons transfers to Ukraine since the war began: Germany 1,000 anti-tank weapons and 500 Stinger surface-to-air missiles. Luxembourg 100 NLAW anti-tank weapons, jeeps and 15 military tents as well as air transport capacity. Belgium 2,000 machine guns, 3,800 tons of fuel. Netherlands 200 Stinger missiles. Poland 100 mortars, 8 drones, Javelin anti-tank weapons, Grot assault rifles, munitions. Slovakia 12,000 pieces of artillery ammunition, 10 million litres of fuel, 2.4 million litres of aviation fuel and 2 Bozena de-mining systems. Estonia Javelin anti-tank weapons. Latvia Stinger surface to air missiles. Czech Republic machine guns, assault rifles, other light weapons and ammunition worth $8.57 million.
New Zealand 9 (Pens: Barrett 2 Drop Goal: Barrett)
The specs
Engine: 1.5-litre 4-cylinder petrol
Power: 154bhp
Torque: 250Nm
Transmission: 7-speed automatic with 8-speed sports option
Price: From Dh79,600
On sale: Now
Teams
Pakistan: Sarfraz Ahmed (captain), Mohammad Hafeez, Sahibzada Farhan, Babar Azam, Shoaib Malik, Asif Ali, Shadab Khan, Shaheen Shah Afridi, Usman Khan Shanwari, Hasan Ali, Imad Wasim, Faheem Ashraf.
New Zealand: Kane Williamson (captain), Corey Anderson, Mark Chapman, Lockie Ferguson, Colin de Grandhomme, Adam Milne, Colin Munro, Ajaz Patel, Glenn Phillips, Seth Rance, Tim Seifert, Ish Sodhi, Tim Southee, Ross Taylor.
Evacuations to France hit by controversy
Over 500 Gazans have been evacuated to France since November 2023
Evacuations were paused after a student already in France posted anti-Semitic content and was subsequently expelled to Qatar
The Foreign Ministry launched a review to determine how authorities failed to detect the posts before her entry
Artists and researchers fall under a programme called Pause that began in 2017
It has benefited more than 700 people from 44 countries, including Syria, Turkey, Iran, and Sudan
Since the start of the Gaza war, it has also included 45 Gazan beneficiaries
Unlike students, they are allowed to bring their families to France
Sunday's games
Liverpool v West Ham United, 4.30pm (UAE)
Southampton v Burnley, 4.30pm
Arsenal v Manchester City, 7pm
ADCC AFC Women’s Champions League Group A fixtures
October 3: v Wuhan Jiangda Women’s FC October 6: v Hyundai Steel Red Angels Women’s FC October 9: v Sabah FA
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
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
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
UAE v United States, T20 International Series
Both matches at ICC Academy, Dubai. Admission is free.
1st match: Friday, 2pm
2nd match: Saturday, 2pm
UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Rameez Shahzad, Amjad Gul, CP Rizwan, Mohammed Boota, Abdul Shakoor, Ahmed Raza, Imran Haider, Sultan Ahmed, Zahoor Khan, Amir Hayat
USA squad: Saurabh Netravalkar (captain), Jaskaran Malhotra, Elmore Hutchinson, Aaron Jones, Nosthush Kenjige, Ali Khan, Jannisar Khan, Xavier Marshall, Monank Patel, Timil Patel, Roy Silva, Jessy Singh, Steven Taylor, Hayden Walsh
Points to remember
Debate the issue, don't attack the person
Build the relationship and dialogue by seeking to find common ground
Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
Ziina users can donate to relief efforts in Beirut
Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”
WORLD CUP SEMI-FINALS
England v New Zealand
(Saturday, 12pm UAE)
Wales v South Africa
(Sunday, 12pm, UAE)
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
SERIES INFO
Schedule:
All matches at the Harare Sports Club
1st ODI, Wed Apr 10
2nd ODI, Fri Apr 12
3rd ODI, Sun Apr 14
4th ODI, Sun Apr 16
UAE squad
Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed
Zimbabwe squad
Peter Moor (captain), Solomon Mire, Brian Chari, Regis Chakabva, Sean Williams, Timycen Maruma, Sikandar Raza, Donald Tiripano, Kyle Jarvis, Tendai Chatara, Chris Mpofu, Craig Ervine, Brandon Mavuta, Ainsley Ndlovu, Tony Munyonga, Elton Chigumbura
Opening Rugby Championship fixtures:Games can be watched on OSN Sports Saturday: Australia v New Zealand, Sydney, 1pm (UAE) Sunday: South Africa v Argentina, Port Elizabeth, 11pm (UAE)
