• Members of the Iraqi counter terrorism forces drive their vehicles past a collapsed building in Fallujah's southern Shuhada neighbourhood as they patrol an area they retook from the Islamic State group.
    Members of the Iraqi counter terrorism forces drive their vehicles past a collapsed building in Fallujah's southern Shuhada neighbourhood as they patrol an area they retook from the Islamic State group.
  • Iraqi pro-government forces exit a building in the Officers neighbourhood of Fallujah after checking it for ISIL militants.
    Iraqi pro-government forces exit a building in the Officers neighbourhood of Fallujah after checking it for ISIL militants.
  • A member of the Iraqi pro-government forces stands guard at look out point next to his national flag.
    A member of the Iraqi pro-government forces stands guard at look out point next to his national flag.
  • A pro-government soldier inspects a room in a building bearing Islamic State group graffiti as Iraqi forces attempt to clear the city of ISIL fighters.
    A pro-government soldier inspects a room in a building bearing Islamic State group graffiti as Iraqi forces attempt to clear the city of ISIL fighters.
  • An Iraqi pro-government forces member, gestures to a comrade holding a rocket propelled grenade, as they try to enter the eastern Askari neighbourhood of Fallujah during a military operation to clear the city of remaining ISIL members.
    An Iraqi pro-government forces member, gestures to a comrade holding a rocket propelled grenade, as they try to enter the eastern Askari neighbourhood of Fallujah during a military operation to clear the city of remaining ISIL members.
  • Iraqi forces patrol the Officers neighbourhood of Fallujah in a tank looking for remaining ISIL militants.
    Iraqi forces patrol the Officers neighbourhood of Fallujah in a tank looking for remaining ISIL militants.
  • Members of Iraqi pro-government forces check an unidentified body.
    Members of Iraqi pro-government forces check an unidentified body.
  • Pro-government forces run across an opening to take cover in a building as they try to enter the eastern Askari neighbourhood.
    Pro-government forces run across an opening to take cover in a building as they try to enter the eastern Askari neighbourhood.
  • A member of the pro-government forces takes precaution whilst patrolling the Officers neighbourhood.
    A member of the pro-government forces takes precaution whilst patrolling the Officers neighbourhood.
  • Iraqi counter terrorism forces gather next to their vehicles in Fallujah's southern Shuhada area as they patrol an area they retook from the Islamic State group.
    Iraqi counter terrorism forces gather next to their vehicles in Fallujah's southern Shuhada area as they patrol an area they retook from the Islamic State group.
  • An Iraqi pro-government soldier enters a hospital during a sweep to eliminate ISIL militants in Fallujah.
    An Iraqi pro-government soldier enters a hospital during a sweep to eliminate ISIL militants in Fallujah.
  • Iraqi forces battle with Islamic State militants in the Officers neighbourhood of Fallujah.
    Iraqi forces battle with Islamic State militants in the Officers neighbourhood of Fallujah.
  • A member of the Iraqi pro-government forces fires a rocket propelled grenade during clashes with Islamic State group fighters as they try to enter the eastern Askari neighbourhood of Fallujah.
    A member of the Iraqi pro-government forces fires a rocket propelled grenade during clashes with Islamic State group fighters as they try to enter the eastern Askari neighbourhood of Fallujah.
  • Pro-government forces stand guard at a rooftop look out point.
    Pro-government forces stand guard at a rooftop look out point.
  • An Iraqi pro-government soldier stands guard at a look out point above an Islamic State group flag.
    An Iraqi pro-government soldier stands guard at a look out point above an Islamic State group flag.

Region in focus: Iraqi forces recapture parts of Fallujah

Fatima Al Marzouqi

June 22, 2016

  • English
  • Arabic

In the past week Iraqi pro-government forces have made significant advances in trying to clear Fallujah of ISIL militants. Fallujah, 50 km (30 miles) west of Baghdad, was the first city to fall to ISIL in January 2014, six months before the group declared a caliphate spanning large parts of Iraq and Syria. Known as the “City of Minarets and Mother of Mosques”, Fallujah is a focus for Sunni Muslim faith and identity in Iraq. It was badly damaged in two offensives by US forces against Al Qaeda insurgents in 2004.

Haidar Mohammed, a photographer for the AFP, documented the photographs seen in this slideshow.

While you're here
The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

THE DETAILS

Kaala

Dir: Pa. Ranjith

Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar  

Rating: 1.5/5 

Teaching in coronavirus times

The Comeback: Elvis And The Story Of The 68 Special
Simon Goddard
Omnibus  Press

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

EMERGENCY PHONE NUMBERS

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
A cryptocurrency primer for beginners

Cryptocurrency Investing  for Dummies – by Kiana Danial 

There are several primers for investing in cryptocurrencies available online, including e-books written by people whose credentials fall apart on the second page of your preferred search engine. 

Ms Danial is a finance coach and former currency analyst who writes for Nasdaq. Her broad-strokes primer (2019) breaks down investing in cryptocurrency into baby steps, while explaining the terms and technologies involved.

Although cryptocurrencies are a fast evolving world, this  book offers a good insight into the game as well as providing some basic tips, strategies and warning signs.

Begin your cryptocurrency journey here. 

Available at Magrudy’s , Dh104 

More coverage from the Future Forum
While you're here
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

The Orwell Prize for Political Writing

Twelve books were longlisted for The Orwell Prize for Political Writing. The non-fiction works cover various themes from education, gender bias, and the environment to surveillance and political power. Some of the books that made it to the non-fiction longlist include: 

  • Appeasing Hitler: Chamberlain, Churchill and the Road to War by Tim Bouverie
  • Some Kids I Taught and What They Taught Me by Kate Clanchy
  • Invisible Women: Exposing Data Bias in a World Designed for Men by Caroline Criado Perez
  • Follow Me, Akhi: The Online World of British Muslims by Hussein Kesvani
  • Guest House for Young Widows: Among the Women of ISIS by Azadeh Moaveni
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

MORE FROM CON COUGHLIN
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On Women's Day
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
War and the virus
Pandemic Parenting
Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.

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