FALLUJAH // Aid workers were on Sunday scrambling to cope with the massive influx of displaced Iraqis who fled Fallujah after government forces recaptured much of the city from ISIL, as the United Nations warned that thousands of civilians were still leaving the former stronghold of the extremist group after it was declared liberated.
Humanitarian groups have been struggling to cope, with thousands of people already suffering from hunger and trauma now stranded in the scorching summer heat with no shelter.
“The estimated total number of displaced from Fallujah in just the last three days is now at a staggering 30,000 people,” the Norwegian Refugee Council said.
Over the past three days, the UN says that nearly ten thousand families have fled Fallujah amid the heavy fighting. The UN refugee agency (UNHCR) said up to 84,000 people had been forced to flee their homes in Fallujah and the surrounding areas since the start of the government offensive against the ISIL bastion nearly a month ago.
“Agencies are scrambling to respond to the rapidly evolving situation and we are bracing ourselves for another large exodus in the next few days as we estimate that thousands more people remain trapped in Fallujah,” said Bruno Geddo, the representative for the UN’s refugee agency in Iraq.
Iraqi prime minister Haider Al Abadi declared victory on Friday after special forces recaptured most of Fallujah following weeks of fierce fighting.
The Norwegian Refugee Council said that camps run by the Iraqi government and humanitarian groups were overwhelmed.
“We implore the Iraqi government to take charge of this humanitarian disaster unfolding on our watch,” NRC’s Iraq director Nasr Muflahi said.
NRC said it could no longer provide the required assistance, with water rations drying up fast.
It cited the case of a newly opened camp in Amriyat Al Fallujah, south of Fallujah, that houses 1,800 people but has only one latrine for women.
“We need the Iraqi government to take a leading role in providing for the needs of the most vulnerable civilians who have endured months of trauma and terror,” Mr Muflahi said.
An Iraqi aid worker employed by the government at a camp in Amriyat Al Fallujah said the resources were inadequate to deal with the scope of the crisis.
“Four hundred families have reached my camp in the last four days, they don’t have anything,” said the camp manager, speaking on condition of anonymity.
“We weren’t prepared to receive them,” he said.
“We secured tents for some of them but the rest, including women and children, are sleeping on the ground under the sun,” he said. “Their situation is a tragedy.”
The temperature in Baghdad has been hovering above 40°C and it often gets hotter in Anbar province.
Mr Al Abadi on Friday declared that Fallujah had been “brought back to the fold”, after Iraqi forces hoisted the national flag above the main government compound.
Yet Iraqi forces have some work left to do, with hundreds of ISIL fighters still holed up in the city’s northern neighbourhoods.
Brig Gen Haider Al Obeidi, an Iraqi commander, reported fierce clashes as elite counterterrorism forces pushed to clear out the remaining militants.
ISIL fighters launched missiles, detonated a suicide car bomb and deployed snipers against Iraqi forces, he said adding that “Iraqi forces are still advancing despite the strong clashes”.
Mr Al Abadi announced the liberation of Ramadi, the capital of Anbar, in December but the area was not brought under control until February.
Sporadic ISIL attacks there have continued, the latest of which was a thwarted ambush on the top military commander for Anbar on Sunday in an area called Zankura.
Mr Al Abadi vowed on Friday that Mosul, the country’s second city and ISIL’s last remaining stronghold in Iraq, would be liberated very soon.
* Agence France-Presse and Associated Press
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Karnataka Tuskers 110-3
J Charles 35, M Pretorius 1-19, Z Khan 0-16
Deccan Gladiators 111-5 in 8.3 overs
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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
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
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