Iraqi Prime Minister Mustafa Al Kadhimi, left, meets Iranian President Hassan Rouhani in Tehran, Iran. Reuters
Iranian President Hassan Rouhani welcomes the visiting Iraqi Prime Minister, Mustafa Al Kadhimi. as they wear protective masks, in Tehran, Iran. Reuters
Iranian President Hassan Rouhani welcomes the Iraqi Prime Minister, Mustafa Al Kadhimi, as they wear protective masks, in Tehran, Iran. Reuters
Iranian President Hassan Rouhani welcomes the Iraqi Prime Minister, Mustafa Al Kadhimi, in Tehran, Iran. Reuters
Iraqi Prime Minister Mustafa Al Kadhimi reviews an honour guard as he is welcomed by President Hassan Rouhani. AP
Iranian President Hassan Rouhani welcomes the Iraqi Prime Minister, Mustafa Al Kadhimi, in Tehran, Iran. Reuters
Iraqi Prime Minister Mustafa Al Kadhimi is welcomed by Iranian President Hassan Rouhani. AP
President Hassan Rouhani welcomes Iraqi Prime Minister Mustafa Al Kadhimi as they wear protective face masks, in Tehran, Iran. AP
On the day he was nominated as Prime Minister, Mustafa Al Kadhimi told the people of Iraq in a televised address that the country's sovereignty "is a red line".
Mr Al Kadhimi, who is viewed as a reformer, has vowed to restore the state's authority, undermined by widespread corruption and the rule of militias supported by Iran. "I said it and I will say it again: Iraqi sovereignty is not up for debate," he said.
Yet since the onset of demonstrations last October, the question of sovereignty has, indeed, taken centre stage in Iraq as a subject of national debate. The protesters demanded better living conditions, an end to corruption and for Iran to stay out of Iraqi affairs.
Iraqi Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
Prime Minister Mustafa Al Kadhimi during his visit to the Nineveh province.
Prime MInister Mustafa Al Kadhimi arrives in Mosul. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi in Mosul last month. The PM's Media Office
Prime Minister Mustafa Al Kadhimi arrives in Mosul. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Al Nuri Mosque, destroyed by ISIS and being rebuilt with assistance from the UAE. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi tours Mosul Museum during a visit to the city six years after ISIS captured it. Iraqi PM Media Office HO
PM Mustafa Al Kadhimi and Lieutenant General Abdul Wahab Al Saadi, the head of the Iraqi Counter-Terrorism Service, meet with Najim Jubouri, Governor of Mosul. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi meets military and security heads after arriving in Mosul six years after ISIS captured the city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi walks beside Najm Al Jabouri, the city's governor and the general who led the battle against ISIS in 2017. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
Prime Minister Mustafa Al Kadhimi officially opens the Al Hurriya or Freedom Bridge crossing the Tigris river to Mosul's old city. Iraqi PM Media Office HO
Their rallying cry was “we want a nation", a slogan that embodies the aspirations of an entire generation.
Mr Al Kadhimi has said nation building is his goal too. He has ordered investigations into the killings of more than 700 peaceful protesters, a crackdown widely believed to be the doing of the security apparatus and the militias. He has also reached out to Iraq's Arab neighbours, with his most trusted ally in the cabinet, Finance Minister Ali Allawi, visiting Saudi Arabia and Kuwait on his first official trip abroad.
But the premier has faced immense challenges. After having arrested members of Kataib Hezbollah, a powerful militia, security forces had to set them free. Two weeks later, Husham Al Hashimi, a critic of Iranian-backed militias and well-known analyst advocating for protecting Iraq's sovereigntywas killed. Kataib Hezbollah had sent him death threats prior to his murder, Hashimi's friends said.
Mr Al Kadhimi faces a tough balancing act at home and on the international scene. To be taken seriously, he must prove he is capable of reining in Iran’s proxies and managing a neighbour that has shown disregard for Iraqi lives with its support of violent, non-state groups.
But Mr Al Kadhimi is playing a weak hand, and it is pivotal for him not to appear to be taking sides and drive home the message that he represents Iraq as a whole. This week he was scheduled to visit Tehran and Riyadh on his first official trips abroad. His Riyadh visit was due to come first but it has been rescheduled after King Salman fell ill.
One-thousand kilometers away from Baghdad, politicians in Beirut face a dilemma of a similar nature.
During the past few weeks, Maronite Patriarch Bechara Boutros Al Rahi, the spiritual leader of Lebanon’s largest Christian sect, has called for Lebanon to adopt a neutral stance in politics with the aim of staying out of regional conflicts and preserving its sovereignty.
His statements come at a time when Hezbollah has been calling for Lebanese to abandon hope of receiving help from Arab or western allies and "go eastwards". The group has presented Iran and China as potential providers of a miracle solution to Lebanon's crises.
Our cartoonist Shadi Ghanim's take on the challenges that await Iraq's Prime Minister Mustafa Al Kadhimi
Mr Al Rahi’s remarks sparked a debate over what it could mean for Lebanon to truly live up to the role envisaged by its founders, as a multi-religious state bridging the gap between the Arab and western worlds. The economic boom that followed helped Lebanon earn the moniker “Switzerland of the Middle East".
In the early days of Lebanese independence, the country's foreign policy was best described by the motto "not West nor East". At the time, this meant rejecting both unification with Syria and the French mandate. This policy, which allowed for Lebanon to become independent in 1943, has now become taboo. Supporters of Hezbollah have called the Patriarch a "traitor" and launched an online campaign targeting him on Twitter. One Shiite cleric even suggested that Christians "brought" Israel to Lebanon. What could have been a constructive debate has insteadbeen used to stir sectarian sentiment and deflect from the responsibility of political leaders in Lebanon's spiralling economic crisis.
It is no coincidence that debates around sovereignty and neutrality are being had in these two countries, at around the same time. Iraq and Lebanon have yet to find a working model that fits the aspirations of their people.
Protesters face water cannon from riot police during a demonstration organised by supporters of Hezbollah, Lebanese communist party, and other Lebanese national parties at the US embassy against US interference in Lebanon's affairs, in Awkar area north-east Beirut, Lebanon. EPA
Protesters backed by Hezbollah, the Lebanese communist party and others during a demonstration against the United States' interference in Lebanon's affairs, near the US embassy in Awkar area, Beirut, Lebanon. EPA
Protesters try to remove barbed wire during a demonstration by supporters of Hezbollah, Lebanese communist party, and other Lebanese national parties during a demonstration at the US embassy against US interference in Lebanon's affairs, in Awkar area north-east Beirut, Lebanon. EPA
Protesters carry a picture of Hezbollah commander Imad Moughnyeh during a demonstration by supporters of Hezbollah, Lebanese communist party, and other Lebanese national parties at the US embassy against US interference in Lebanon's affairs, in Awkar area northeast Beirut, Lebanon. EPA
Lebanese army soldiers in riot gear arrive to the scene where supporters of Hezbollah and communist groups protest against US interference in Lebanon's affairs, near the American embassy, in Aukar north-east of Beirut, Lebanon. AP Photo
A Hezbollah supporter holds a placard during a protest against US interference in Lebanon's affairs, near the American embassy, in Aukar north-east of Beirut, Lebanon. AP Photo
Protesters pull barbed-wire fence off a street during an anti-US demonstration near the American embassy in Awkar, north-east Beirut. AFP
Protesters during an anti-US demonstration near the American embassy in Awkar, north-east of Lebanon's capital Beirut. AFP
A protester chants slogans as he is flanked by Lebanese police during an anti-US demonstration outside the American embassy in Awkar, north-east of the capital Beirut. AFP
Hezbollah supporters and communist groups throw stones at riot police during a protest against US interference in Lebanon's affairs, near the American embassy in Aukar, north-east of Beirut, Lebanon. AP Photo
These similarities are rooted in history and demographics. Beirut and Baghdad have both undergone decades of war and witnessed anti-government protests nine months ago. The two nations are at the edge of the Levant, linking the Arab world to other cultures. Iraq is only one of two Arab countries with a majority Shiite population, but the country holds great religious and historical significance to all Muslims. Iraq is also the only Arab country that shares a land border with Iran.
Lebanon, meanwhile, has a population that is roughly divided into equal parts Shiite, Sunni and Christian. Its sizable Christian population and long-standing relations with France and the US have opened up the country to western culture, making it the Arab world's gateway to Europe and America. Beirut and Baghdad's positions could have given them a chance of linking different cultures and acting as mediators in regional conflicts. But it has too often been the opposite, with foreign-backed sectarian allegiances overtaking national interests.
In Iraq as in Lebanon, the October demonstrations were were anti-sectarian. Each sect rebelled against its own leaders in Lebanon, and Iraq's southern Shiite heartland stood up to Tehran and its proxies. But nine months on, the two nations have found themselves forced to pick sides once more.
Prior to neutrality, Swiss economy was centred around providing mercenaries for European nations at war
During his visit to Iran, Mr Al Kadhimi met with President Hassan Rouhani and emphasised that relations between the two nations should be "based on the principle of non-interference in internal affairs". While Mr Rouhani welcomed closer economic co-operation with Iraq, on the same day, Supreme Leader Ayatollah Ali Khamenei vowed to take revenge for Qassem Suleimani's killing. The late leader of the Islamic Revolutionary Guard Corps' elite Al Quds Force, which co-ordinates proxies, was killed by a US drone attack in Baghdad. Tehran's double language is a thinly veiled warning to the new Prime Minister.
Despite its many setbacks, Baghdad still holds some leverage over Tehran. Mr Rouhani hopes to increase bilateral trade with Baghdad from $12 billion to $20bn per year. The regime is running out of options to remedy a growing economic crisis, compounded by increased US sanctions and the economic impact of the coronavirus pandemic. Mr Al Kadhimi has also received positive signals from Arab neighbours.
Our cartoonist Shadi Ghanim's take on the ticking clock as protests continue unabated in Iraq and Lebanon.
Switzerland, the world's oldest neutral country and one to which Lebanon, in its glory days, was often compared, has maintained its position only because its neighbours recognised its neutrality during the Congress of Vienna in 1815. Geneva was able to preserve neutrality, even throughout the Second World War, by strengthening the state while its cantons enjoyed wide autonomy. The Swiss maintained an army geared toward defence, and they continue to holdmandatory military service to this day.
Prior to neutrality, the Swiss economy was centred around providing mercenaries for other European nations at war, a model in some ways similar to that of Lebanese and Iraqi militia members, guided by Tehran to intervene in Syria and, for Hezbollah, in Yemen. In Lebanon as in Iraq, sovereignty rests on the ability of decision makers to impose the rule of law – and on Tehran’s willingness to respect the state’s authority.
Aya Iskandarani is a staff comment writer at The National
The utilitarian robe held dear by Arab women is undergoing a change that reveals it as an elegant and graceful garment available in a range of colours and fabrics, while retaining its traditional appeal.
The Facility’s Versatility
Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket
UAE v Gibraltar
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), EsekaiaDranibota (Harlequins), Matt Mills (Exiles), JaenBotes (Exiles), KristianStinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), EmosiVacanau (Harlequins), NikoVolavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), ThinusSteyn (Exiles)
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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