A mother has gone on trial in Germany accused of enslaving a Yazidi woman in ISIS-controlled land.
The German woman, identified as Nadine K, 37, is accused of aiding and abetting war crimes and genocide with ISIS.
She also faced charges of crimes against humanity and membership of a foreign terrorist organisation as the trial began in Koblenz, in south-west Germany.
“From early 2016, Nadine K and her husband kept a Yazidi woman as a slave,” prosecutors said when she was charged in September.
“The man raped and beat the woman regularly, which Nadine K knew.”
Prosecutors said she kept watch to prevent the woman, who was 22, from fleeing and forced her to do housework and care for children.
“All of this served the declared purpose of ISIS to wipe out the Yazidi faith,” they said.
Federal prosecutors say Nadine K travelled with her husband in December 2014 from Germany to the ISIS-controlled part of Syria where they joined the group.
Months later the couple and their daughter settled in Mosul, Iraq, where they allegedly hoarded weapons and established a hostel providing room for “single female members” of ISIS.
Nadine K and her family are understood to have lived in ISIS-controlled territory until March 2019, when they were arrested by Kurdish fighters and the Yazidi woman was released.
The accused was arrested last March on her return to Germany in one of several repatriation operations.
Last year, a German court issued the first ruling worldwide to recognise crimes against the Yazidi community as genocide, in a verdict praised by activists as a “historic” win for the minority.
Kurdish-speaking Yazidis hailing from northern Iraq have been persecuted by ISIS, which killed hundreds of men, raped women and forcibly recruited children as fighters.
Last May, a German woman who joined ISIS in Syria as a teenager was given a two-year suspended prison sentence but cleared by a court in Naumburg, central Germany, of aiding and abetting crimes against humanity.
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
Brief scores:
Barcelona 3
Pique 38', Messi 51 (pen), Suarez 82'
Rayo Vallecano 1
De Tomas Gomez 24'
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UAE currency: the story behind the money in your pockets
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Predictions
Predicted winners for final round of games before play-offs:
- Friday: Delhi v Chennai - Chennai
- Saturday: Rajasthan v Bangalore - Bangalore
- Saturday: Hyderabad v Kolkata - Hyderabad
- Sunday: Delhi v Mumbai - Mumbai
- Sunday - Chennai v Punjab - Chennai
Final top-four (who will make play-offs): Chennai, Hyderabad, Mumbai and Bangalore
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
