Iraqis wait to get personal Identification cards and birth certificates for their children who were born under the rule of ISIS. EPA
Iraqis wait to get personal Identification cards and birth certificates for their children who were born under the rule of ISIS. EPA
Iraqis wait to get personal Identification cards and birth certificates for their children who were born under the rule of ISIS. EPA
Iraqis wait to get personal Identification cards and birth certificates for their children who were born under the rule of ISIS. EPA

The case for repatriating ISIS Europeans


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Over the weekend, Germany and Finland repatriated from Syria 18 children and five women, all suspected relatives of ISIS militants. They were brought home on humanitarian grounds, with the women described as being in "very poor health".

The decision is overdue. Most European states, some of the richest in the world, have done little to relieve the burden European ISIS detainees placed on stretched authorities in Syria and Iraq. The detention centres in which they are housed are dangerous, over-crowded, difficult to control and largely populated with women and children. Groups like the Al Khansaa brigade, a self-appointed ISIS female "police team", enforce their law, routinely dishing out beatings and intimidation.

Moral arguments appear largely to have failed in convincing European states to live up to their responsibility over these citizens. Fears over repatriating extremists are understandable; the number of returnees would be difficult for intelligence agencies to monitor over the long term. There are also fears that prosecutors would not be able to muster enough evidence to secure sentences. De-radicalistion will be hard, as European states still struggle to come up with effective strategies. And the resistance of many law-abiding European citizens will be significant. But any desire to give in to these fears is ultimately flawed. The moral and strategic arguments for returning ISIS relatives are stronger.

Iraqis wait to get personal Identification cards and birth certificates for their children who were born under the rule of ISIS. EPA
Iraqis wait to get personal Identification cards and birth certificates for their children who were born under the rule of ISIS. EPA
The most effective long-term strategy against the disillusionment that leads to terrorism is by consistently asserting our moral standards.

In the long run, Europe is not safer with the status quo. There are worries that detainees could overcome fragile security in the camps and smuggle themselves to ISIS cells in the Middle East or Europe. Formal repatriation allows for detainees to be documented properly. Keeping ISIS's most committed supporters – many people in these camps stayed until the very last days of the caliphate – grouped in one place, may help members plan attacks. It is dangerous for Europe to have tragically large numbers of its children in an environment so conducive to indoctrination. It also unconscionable to condemn them to a life of imposed extremism – a choice they, unlike their parents, did not make consciously.

Workarounds undertaken by countries like the UK, in cases such as that of Shamima Begum – a British ISIS wife stripped of her citizenship on the basis she might be eligible for a Bangladeshi passport by descent – place an unjust burden on some of the poorest states in the world, damaging the credibility of European values. Moreover, why should Bangladesh, a country Begum has never lived in, be responsible for her and justice for her victims, rather than Britain?

These shoddy attempts to displace responsibility also set a legal precedent of British dual nationals being cast out of the reach of the UK criminal justice system. Begum’s punishment could not be given to someone with British ancestry, implying that British law applies more completely to those with single nationality. Legal gymnastics of this kind also add to false narratives exploited by terrorists that Brits born to Muslim parents are second-class citizens.

Reconciling these issues with confidence in the integrity of Europe’s laws and values is of significant importance to the safety of Europeans. Furthermore, it demonstrates an understanding that the moral and strategic factors are intertwined. The most effective long-term strategy against the disillusionment and nihilism that leads to terrorism is not through watering down ethical standards and the law, but by asserting them consistently – even in the most difficult cases. By bringing these 18 children and their mothers home from a life of terror, Germany and Finland uphold their ideals.

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

Scores

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

First Person
Richard Flanagan
Chatto & Windus 

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

'Fantastic Beasts: The Secrets of Dumbledore'

Rating: 3/5

Directed by: David Yates

Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law

The Two Popes

Director: Fernando Meirelles

Stars: Anthony Hopkins, Jonathan Pryce 

Four out of five stars

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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

WE%20NO%20LONGER%20PREFER%20MOUNTAINS
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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