The global coalition against ISIS gathered on Wednesday in Morocco to co-ordinate efforts to prevent the extremists from staging a revival in the Middle East and North Africa.
Coalition members "reaffirmed their shared determination to continue the fight against ISIS through both military and civilian-led efforts contributing to the enduring defeat of the terrorist group", a joint statement from US Secretary of State Antony Blinken and Moroccan Foreign Minister Nasser Bourita read.
Mr Blinken was to co-host the meeting with Mr Bourita but he tested positive for Covid-19 and was replaced by senior diplomat Victoria Nuland.
Senior officials from dozens of other countries are also attending the meeting, which is taking place under high security at a luxury hotel in Marrakech.
Ms Nuland said the group was committed to the "enduring defeat" of ISIS.
"Over the last several years, ISIS has been considerably weakened in Iraq and Syria, but it remains a threat, seeking any opportunity to reconstitute itself," she said.
Mr Bourita said the threat posed by ISIS had "not diminished" and that the coalition sought to raise $700 million for "stabilisation activities" in parts of Iraq and Syria formerly held by the group.
The discussions were to cover "stabilisation efforts in areas previously impacted" by ISIS, strategic communication against the group's "radicalisation propaganda" and the battle against foreign fighters, the Moroccan foreign ministry said.
The meeting comes three years after the coalition helped Syrian fighters to crush the "caliphate" ISIS had proclaimed in Iraq and Syria and as the extremists step up their efforts to bolster their presence in the Sahel and West Africa.
"The ministers affirmed that ensuring the enduring defeat of ISIS in Iraq and Syria remains the number one priority for the Defeat ISIS Coalition," the joint statement read.
The Global Coalition against ISIS was formed in 2014 after the militants seized huge parts of Iraq and Syria. It now includes 84 states and international organisations.
Officials have long said that ISIS still poses a worldwide threat despite its loss of a territorial base.
In January, ISIS fighters launched their biggest assault in years - a prison break in the north-east Kurdish-controlled Syrian city of Hasakeh, sparking a week of intense fighting that left hundreds dead.
Ms Nuland called the attack "a reminder of their intent and a wake-up call about how untenable the current situation is in north-east Syria".
ISIS has vowed to take revenge for the death of its leader Abu Bakr Al Baghdadi, who blew himself up during a US raid in northern Syria in late 2019. It has also urged its supporters to take advantage of the war in Ukraine to carry out attacks in Europe.
AFP contributed reporting
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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
About Takalam
Date started: early 2020
Founders: Khawla Hammad and Inas Abu Shashieh
Based: Abu Dhabi
Sector: HealthTech and wellness
Number of staff: 4
Funding to date: Bootstrapped
If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
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Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind