On the night of June 21, 2017, in a final savage act of destruction on the Iraqi city of Mosul and before getting ejected by Iraqi security forces, ISIS rigged the 800-year-old Al Nuri Mosque with explosives and reduced this historic treasure to rubble.
Now, three years after the monument was destroyed, crucial first steps have already been completed in rebuilding the mosque, including its famous Al Hadba minaret, known as the hunchback because of its 45-metre leaning aspect.
Al Nuri Mosque, built between 1172-73, has been restored twice earlier – in the 1960s and the early 20th century. This third time, work is underway. Eight million tonnes of rubble around Al Nuri Mosque have been cleared, a new structure and base has been constructed and the area is now rid of landmines planted by ISIS, Noura Al Kaabi, the UAE's Minister of Culture and Knowledge Development, told The National.
This progress, that too in such little time for an archaeological project of this magnitude, and in a country not short on political upheavals, is a remarkable milestone. The will to get the work done shows how serious the stakeholders are in combating ISIS's ideology of terror.
In April 2018, the UAE pledged $50 million (Dh183.6m) to rebuild the mosque, working in partnership with Unesco and the Iraqi government. This pledge was renewed in October 2019 when UAE earned the distinction of becoming the first country in the world to restore churches in Iraq that were destroyed by ISIS.
One can dare to hope that it bodes well for Iraq's cultural revival that Prime Minister Mustafa Al Kadhimi promised soon after taking office. This month Mr Al Kadhimi visited the site of Al Nuri Mosque and pledged during the visit to never again let the city suffer from the terrorism that left it in ruins.
It is common knowledge that the UAE is deeply committed to restoring the historic sites of Mosul. Non-state players cannot have the last word in its legacy. It was from the pulpit of Al Nuri Mosque in 2014, Abu Bakr Al Baghdadi declared ISIS’s false caliphate in Iraq and Syria.
The progress in restoration signifies what can begin to be accomplished when countries, institutions and local bodies work together to rebuild a monument of such immeasurable value.
In doing so, piece by piece, collaboration such as this begins to restore to a city not just its monuments, but it attempts to honour a people's pride in their city's long and rich history.
The intent to rebuild Al Nuri Mosque was a victory of what is right and noble over destructive forces and terrorists with misplaced notions of being caliphs. The work that has been completed and the next phase underway has only confirmed a triumph of will.
During this five-year process of restoration, with the co-operation of local skilled workers and four Iraqi companies, the estimate was that the project would produce 1,000 jobs in Iraq.
Positive ripple effects such as creating livelihoods only further emphasise the value of UAE and Unesco's commitment to not let terrorists like Al Baghdadi hijack the legacy and symbols of Iraq's heritage.
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In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
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Director: James Franco
Starring: James Franco, Dave Franco, Seth Rogan
Four stars
Film: Raid
Dir: Rajkumar Gupta
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The Bio
Amal likes watching Japanese animation movies and Manga - her favourite is The Ancient Magus Bride
She is the eldest of 11 children, and has four brothers and six sisters.
Her dream is to meet with all of her friends online from around the world who supported her work throughout the years
Her favourite meal is pizza and stuffed vine leaves
She ams to improve her English and learn Japanese, which many animated programmes originate in
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
