• The UAE, in co-operation with Unesco, is helping to rebuild Al Nuri Mosque in Mosul.
    The UAE, in co-operation with Unesco, is helping to rebuild Al Nuri Mosque in Mosul.
  • The mosque and its famous leaning minaret were destroyed by ISIS in 2017 as government forces closed in on the last fighters from the terrorist group that once held much of north-west Iraq. AFP
    The mosque and its famous leaning minaret were destroyed by ISIS in 2017 as government forces closed in on the last fighters from the terrorist group that once held much of north-west Iraq. AFP
  • The mosque was left largely destroyed after the defeat of ISIS. AP
    The mosque was left largely destroyed after the defeat of ISIS. AP
  • The minaret was also wrecked by the terrorists. AFP
    The minaret was also wrecked by the terrorists. AFP
  • The 45-metre Al Hadba minaret was built 840 years ago. AFP
    The 45-metre Al Hadba minaret was built 840 years ago. AFP
  • Before its destruction, its distinctive lean gave it its name, which translates as 'the hunchback' in Arabic. AFP
    Before its destruction, its distinctive lean gave it its name, which translates as 'the hunchback' in Arabic. AFP
  • The UAE pledged $50.4 million (Dh185m) to restore Al Nuri Mosque and the minaret, in addition to providing expertise and support to co-ordinate the reconstruction. AFP
    The UAE pledged $50.4 million (Dh185m) to restore Al Nuri Mosque and the minaret, in addition to providing expertise and support to co-ordinate the reconstruction. AFP
  • Work on the reconstruction of Al Hadba in December, 2019. AFP
    Work on the reconstruction of Al Hadba in December, 2019. AFP
  • Al Nuri Mosque dome during a snowstorm in Mosul in February 2020. AFP
    Al Nuri Mosque dome during a snowstorm in Mosul in February 2020. AFP
  • An Iraqi worker clears rubble during reconstruction work in December 2019. AFP
    An Iraqi worker clears rubble during reconstruction work in December 2019. AFP
  • Iraqi prime minister at the time, Mustafa Al Khadimi, tours Al Nuri in 2020. Photo: Iraqi PM Media Office
    Iraqi prime minister at the time, Mustafa Al Khadimi, tours Al Nuri in 2020. Photo: Iraqi PM Media Office
  • Tourists visit Al Nuri in April 2022. Reuters
    Tourists visit Al Nuri in April 2022. Reuters
  • An aerial view of the Al Nuri mosque complex during a dust storm in June 2022. AFP
    An aerial view of the Al Nuri mosque complex during a dust storm in June 2022. AFP
  • Renovation work on the mosque as seen through a doorway. AFP
    Renovation work on the mosque as seen through a doorway. AFP
  • A labourer working on the monuments of Al Nuri in January 2022. Reuters
    A labourer working on the monuments of Al Nuri in January 2022. Reuters
  • Restoration work at the mosque. AFP
    Restoration work at the mosque. AFP
  • Excavations around Al Nuri. AFP
    Excavations around Al Nuri. AFP

Iraq's Al Nuri Mosque: hope arises from its ruins


  • English
  • Arabic

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.

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

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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

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Two products to make at home

Toilet cleaner

1 cup baking soda 

1 cup castile soap

10-20 drops of lemon essential oil (or another oil of your choice) 

Method:

1. Mix the baking soda and castile soap until you get a nice consistency.

2. Add the essential oil to the mix.

Air Freshener

100ml water 

5 drops of the essential oil of your choice (note: lavender is a nice one for this) 

Method:

1. Add water and oil to spray bottle to store.

2. Shake well before use. 

COMPANY%20PROFILE
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Israel Palestine on Swedish TV 1958-1989

Director: Goran Hugo Olsson

Rating: 5/5

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

Full Party in the Park line-up

2pm – Andreah

3pm – Supernovas

4.30pm – The Boxtones

5.30pm – Lighthouse Family

7pm – Step On DJs

8pm – Richard Ashcroft

9.30pm – Chris Wright

10pm – Fatboy Slim

11pm – Hollaphonic