The people of Mosul, forced to live under ISIS rule between 2014 and 2017, would be the first to say that few other cities have suffered as much as theirs in recent years, both under the extremists' control and during the military campaign to liberate the city.
Mosul – which means “the linking point” in Arabic – is a place of historic diversity targeted by fanaticism. Few members of its Christian community remain and key symbols of its cultural and architectural heritage, including places of worship, were desecrated by ISIS fighters during their reign of terror.
And yet, Mosul has also shown its resilience and strength through difficult times. And this week witnessed another example of how restoring and preserving sites of cultural significance is a critical part of rebuilding societies torn apart by conflict. On Tuesday, a UAE-Unesco partnership started the final reconstruction phase of the city’s 12th-century Al Nuri mosque complex, including its Al Hadba minaret.
Once a symbol of Mosul’s rich history and culture, the landmarks were blown up by ISIS as government forces approached its Old City in June 2017. In April the following year, the UAE pledged more than $50 million to rebuild Al Nuri mosque and two historic churches, working closely with Unesco and the Iraqi government on the project.
In a ceremony on Tuesday held alongside Iraq's Culture Minister, Ahmed Al Badrani, Unesco's Director General Audrey Azoulay laid a handful of the stones recovered from the ruins of the mosque in 2017, describing the complex as a “symbol of Iraq's rich history and by rebuilding it, we are reviving this symbol”.
At the same time, a forum in Abu Dhabi organised by the International Alliance for the Protection of Heritage in Conflict Areas (Aliph) and the Department of Culture and Tourism heard how many of Iraq’s ancient sites could over the next five to six years be restored to their former glory, with the work putting the spotlight back on culture and communities.
There are significant historical examples where reconstruction work has a valuable role to play after the tide of war has ebbed. In Bosnia, the Old Bridge in the town of Mostar, which was built in 1566, was destroyed during the collapse of Yugoslavia into war. Its reconstruction, with the involvement of Unesco, brought together five donor countries and the World Bank, and became a potent symbol of resilience, rebirth and reconciliation.
Such resilience will be needed in the years to come in Turkey and Syria, where last month’s earthquakes destroyed or severely damaged numerous cultural landmarks – such as Gaziantep Castle, built in the 2nd and 3rd centuries. Valuable history in other countries remains at risk – in January, sites in Yemen and Lebanon were among those added to the UN's list of world heritage in danger.
What the Mosul reconstruction reveals is that as well as helping people displaced or left jobless by conflict and natural disasters, cultural restoration can offer work, economic benefits and, perhaps most importantly, lift a community’s morale. In any crisis, saving lives and protecting the vulnerable comes first, but when the time comes to rebuild, restoring a country’s spirit can be just as important.
Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
"Moral education touches on every aspect and subject that children engage in.
"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.
"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
More coverage from the Future Forum
Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
Ferrari 12Cilindri specs
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ENGLAND SQUAD
Goalkeepers Henderson, Pickford, Pope.
Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.
Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.
Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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