The head of the UN mission in Iraq Jeanine Hennis-Plasschaert on Wednesday met Grand Ayatollah Ali Al Sistani, Iraq’s most senior Shiite cleric, in the southern city of Najaf.
Mr Al Sistani, 92, is considered the most important clerical authority for millions of Iraqi Shiites, as well as millions of others across the Shiite world. He lives in Najaf, which is home to the Hawza Najaf, the oldest Shiite seminary in the world.
Ms Hennis-Plasschaert was accompanied by Miguel Moratinos, who represents the UN Alliance of Civilizations, an organisation to combat extremism through interfaith and intercultural dialogue.
The Iraqi cleric rarely meets foreign officials, although famously met Pope Francis during his visit to Iraq in spring last year, when he also visited the war-damaged city of Mosul.
He seldom comments on political events in Iraq, leading a quietist clergy that follows a policy of refraining from siding with any political party.
But he is widely considered to be a political moderate and has made statements in the past that some analysts have interpreted as being against established political parties in Iraq, indirectly criticising them for corruption and mismanagement.
He has also spoken out over violence against civilians, be it at the hands of foreign troops, the Iraqi security forces or terrorist groups.
The UN mission in Iraq and the Alliance of Civilizations released a joint statement on the visit on Wednesday.
"Recalling the meeting between His Holiness Pope Francis and His Eminence on 6 March 2021, the High Representative and His Eminence exchanged views on the importance of inter and intra-religious dialogue, which lie at the core of the UNAOC mandate," it read.
Mr Moratinos presented Mr Al Sistani with a UN "plan of action" that was devised in 2019 to reduce violent extremism and protect places of worship from extremist attacks.
The UN Plan of Action to Safeguard Religious Sites was presented to the Grand Imam of Al Azhar, Dr Ahmed Al Tayeb, and Pope Francis in the Vatican, upon its release in 2019.
"The Plan of Action is a global call to rally around the most basic tenets of humanity, compassion and tolerance," the UN statement read.
Mr Moratinos said the report was written "in the aftermath of the Christchurch attacks in New Zealand".
"In Iraq also, worshippers and holy sites have suffered tremendously," he added.
Fifty-one Muslim worshippers were murdered in a gun attack by a white supremacist in March 2019. Iraq has experienced scores of terrorist attacks on Shiite and Sunni mosques by sectarian extremists during the civil war between 2004 and 2009.
Later, during the rise of ISIS, religious minority communities, including Iraqi Christians and the country's small Yazidi group, were attacked by the extremists.
Ms Hennis-Plasschaert frequently meets leading Iraqi political figures to discuss the UN's many projects in Iraq, from political reconciliation initiatives to anti-corruption efforts and reconstruction.
She previously met Mr Al Sistani in 2020, during the height of the Covid-19 pandemic. Before then, the two representatives met in November 2019, during a violent government crackdown on a nationwide protest movement, which led to at least 500 deaths.
In pictures: Jeanine Hennis-Plasschaert in Iraq
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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
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