Iraqi army forces guard the entrance of the high-security Green Zone in the capital, Baghdad. AFP
Iraqi army forces guard the entrance of the high-security Green Zone in the capital, Baghdad. AFP
Iraqi army forces guard the entrance of the high-security Green Zone in the capital, Baghdad. AFP
Iraqi army forces guard the entrance of the high-security Green Zone in the capital, Baghdad. AFP

Iraqi general says there are only 500 ISIS fighters left in Iraq


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There may be no more than 500 ISIS fighters left in Iraq, a senior Iraqi general has said.

Gen Qais Al Mohamadawi said on Sunday that the group was confined to remote desert areas and struggling to attract recruits, a far cry from its peak when it controlled areas that were home to 10 million people across Iraq and Syria, and drew on adherents from at least 85 countries.

“According to information from intelligence agencies, the total number of ISIS members does not exceed 400 to 500 fighters, in three or four provinces,” Gen Al Mohamadawi told a press conference.

ISIS surged across northern Iraq and Syria in 2014, seizing the cities of Raqqa and Deir Ezzor in Syria, and Mosul in northern Iraq.

The group had gradually worn down Iraqi security forces in the preceding two years in Iraq, and rose to dominate a wider anti-government uprising in eastern Syria.

  • Members of Iraq’s elite counter-terrorism service in Anbar province in December 2015 after its capital, Ramadi, fell to ISIS. All Photos: AFP
    Members of Iraq’s elite counter-terrorism service in Anbar province in December 2015 after its capital, Ramadi, fell to ISIS. All Photos: AFP
  • Iraqi special forces prepare to try to retake the northern city of Mosul in 2016.
    Iraqi special forces prepare to try to retake the northern city of Mosul in 2016.
  • Counter-terrorism forces stand guard at the US embassy in Baghdad last year after a rocket landed nearby.
    Counter-terrorism forces stand guard at the US embassy in Baghdad last year after a rocket landed nearby.
  • The Iraqi forces line up in front of armoured cars outside the embassy.
    The Iraqi forces line up in front of armoured cars outside the embassy.
  • Members of the Counter-Terrorism Service at an arms-training session near Baghdad's international airport.
    Members of the Counter-Terrorism Service at an arms-training session near Baghdad's international airport.
  • Iraqi special forces patrol the streets of Baghdad.
    Iraqi special forces patrol the streets of Baghdad.

The reign of the group under Abu Bakr Al Baghdadi was characterised by extreme brutality characterised by the sexual slavery of female hostages, acts of genocide committed against the Yazidi minority group and the frequent torture and execution of hostages.

About 200 mass graves linked to ISIS atrocities have been found in northern Iraq following the group’s near total defeat there in 2017.

Estimates of the extremist group's strength have often varied widely. At its peak in 2014, the CIA estimated that ISIS had between 20,000 and 30,000 fighters, while Russia estimated a total force of more than 70,000.

The US military — which makes separate intelligence estimates from the CIA — said in December 2016 that the group had lost 50,000 men, which it said was a “conservative” estimate.

Of the 10,000 ISIS fighters still detained by Kurdish, Iraqi and US forces, about 5,000 are Syrian and 3,000 Iraqi, according to the US military.

With extremists maintaining sleeper cells and hiding among the population, insurgencies of this size can take years or even decades to defeat.

However, the group decided to fight pitched urban battles against a broad US-led coalition of 70 countries, including Iraqi security forces and Kurdish militias in Iraq and Syria.

Some experts said the rationale behind ISIS fighting intense battles — in which it suffered tens of thousands of casualties — instead of staging hit-and-run attacks was to hold on to towns and cities where it could collect tax revenue.

In some cases ISIS groups were surrounded and wiped out in bloody last stands, including the third battle of Fallujah in 2015, a desperate fight for West Mosul in 2017 and their last pitched battle at Baghouz in Syria in 2019.

The UN estimated in a report published last month that ISIS still had “5,000 to 7,000 members and supporters” across Iraq and neighbouring Syria, “roughly half of whom are fighters”.

Gen Al Mohamadawi said the group had “lost its ability to attract new recruits”. He pointed to a February 26 military operation that killed 22 of its fighters and destroyed a “training camp” in Al Anbar province.

The UN report last month said ISIS had been much depleted by “sustained counter-terrorism operations” in both countries.

It said the group still operates cells of about 15 to 30 fighters across Syria and continues “guerrilla warfare tactics” against government forces, other fighters and civilians.

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Transmission: 2-speed auto

Power: 571bhp

Torque: 650Nm

Price: Dh431,800

Specs – Panamera
Engine: 3-litre V6 with 100kW electric motor

Transmission: 2-speed auto

Power: 455bhp

Torque: 700Nm

Price: from Dh431,800

Global Fungi Facts

• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil

The biog

DOB: March 13, 1987
Place of birth: Jeddah, Saudi Arabia but lived in Virginia in the US and raised in Lebanon
School: ACS in Lebanon
University: BSA in Graphic Design at the American University of Beirut
MSA in Design Entrepreneurship at the School of Visual Arts in New York City
Nationality: Lebanese
Status: Single
Favourite thing to do: I really enjoy cycling, I was a participant in Cycling for Gaza for the second time this year

While you're here
COMPANY PROFILE
Company name: BorrowMe (BorrowMe.com)

Date started: August 2021

Founder: Nour Sabri

Based: Dubai, UAE

Sector: E-commerce / Marketplace

Size: Two employees

Funding stage: Seed investment

Initial investment: $200,000

Investors: Amr Manaa (director, PwC Middle East) 

UEFA CHAMPIONS LEAGUE FIXTURES

All kick-off times 10.45pm UAE ( 4 GMT) unless stated

Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid

Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona

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

5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

Updated: March 13, 2023, 4:17 AM