On Monday the Vatican announced that Pope Francis aims to make the first ever papal visit to Iraq in March next year. The four-day itinerary includes the capital Baghdad and the capital of the Iraqi Kurdistan Region, Erbil.
Perhaps most symbolically, Pope Francis also plans to visit Mosul and Qaraqosh. Both cities have historic Christian congregations, which were devastated by ISIS’s takeover of the areas in 2014. The trip will also include the ancient city of Ur, purportedly the birthplace of the prophet Abraham, who is revered by all Abrahamic faiths.
Other popes have tried to visit Iraq, including former pope John Paul II in 2000. But so far circumstances, or the Vatican itself, have deemed all such attempts too difficult to see through.
It is unsurprising that Pope Francis, with his desire to go out into the world to build tolerance, has revived the idea. In February 2019, he made history with his visit to the UAE, the first visit by a pope to the Arabian Peninsula. In co-signing the “document on human fraternity for world peace and living together” with the Grand Imam of Al-Azhar Ahmed Al Tayyeb, Pope Francis signaled his commitment to bringing people together.
Iraqi Christian children receive their First Communion. All Iraqis have been suffering under the pandemic and security situation in the country. AFP
The visit will not just be for the sake of the country's Christians but for all Iraqis, bringing them together around Pope Francis, an internationally recognised symbol of peace and tolerance
But he has also repeatedly highlighted Iraq's political situation as an issue of personal concern to him. In 2014, some were surprised by the force of his comments on the situation unfolding in the country, saying that it was “licit to stop unjust aggressors”. While he made clear he did not support “making war”, his answer to a question posed by a journalist showed he supported just use of force to protect the country and its citizens. In 2019, he told a group of leaders from Catholic aid agencies “I think constantly of Iraq – where I want to go next year – in the hope that it can face the future through the peaceful and shared pursuit of the common good on the part of all elements of society, including the religious, and not fall back into hostilities sparked by the simmering conflicts of the regional powers.” Earlier this year he also met President Barham Salih in the Vatican to discuss promoting stability and reconstruction in Iraq.
Pope Francis has also empowered Iraqi voices in the Vatican. In 2018 he appointed Chaldean Catholic Patriarch Louis Raphael I Sako, the president of Iraq’s Catholic bishops, to the senior Vatican position of cardinal. Cardinal Sako has described his appointment as being for the “whole of Iraq”.
This will also be true of the Pope’s upcoming visit in March. The well-being of Iraq’s Christian community is directly tied to that of all Iraq’s population. Cardinal Sako recognised this last year when he announced that his community would not hold public Christmas celebrations, in solidarity with Iraqis killed and wounded in anti-government protests at the time.
Iraq, like all nations, is suffering under the Covid-19 pandemic. But before this global catastrophe, all Iraqis were trying to recover from ISIS’s reign of terror, years of war, sanctions and internal strife. Therefore, the visit will not just be for the sake of the country’s Christians but for all Iraqis, bringing them together around Pope Francis, an internationally recognised symbol of peace and tolerance.
In 2015 the Pope made a statement, which for many has come to define his papacy, saying the Catholic Church must “leave her four walls” and go out to those on the “peripheries”. He was also the first pope in history to choose the papal name Francis, after St Francis of Assisi, who in the Christian tradition is particularly associated with helping the poor and dispossessed. Despite the fact many will view this unprecedented trip as risky, given the current state of the pandemic and security situation in Iraq, it fits the mission of today’s papacy.
The candidates
Dr Ayham Ammora, scientist and business executive
Ali Azeem, business leader
Tony Booth, professor of education
Lord Browne, former BP chief executive
Dr Mohamed El-Erian, economist
Professor Wyn Evans, astrophysicist
Dr Mark Mann, scientist
Gina MIller, anti-Brexit campaigner
Lord Smith, former Cabinet minister
Sandi Toksvig, broadcaster
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
PSA DUBAI WORLD SERIES FINALS LINE-UP
Men’s:
Mohamed El Shorbagy (EGY)
Ali Farag (EGY)
Simon Rosner (GER)
Tarek Momen (EGY)
Miguel Angel Rodriguez (COL)
Gregory Gaultier (FRA)
Karim Abdel Gawad (EGY)
Nick Matthew (ENG)
Women's:
Nour El Sherbini (EGY)
Raneem El Welily (EGY)
Nour El Tayeb (EGY)
Laura Massaro (ENG)
Joelle King (NZE)
Camille Serme (FRA)
Nouran Gohar (EGY)
Sarah-Jane Perry (ENG)
