Every Friday, trucks brought the bodies of soldiers from the front lines to the police station in the southern Iraqi town of Samawa.
Thousands of parents would rush to see if their sons were among the dead.
Many, remembers a doctor who served in the town during the brutal Iran-Iraq war in the 1980s, would emerge jubilant and laughing.
“They were so glad that they did not identify their sons among the dead,” she said from northern Iraq where she now lives.
But by the end of years of brutal war – fought with guns, bombs and poisonous gas in trenches, sometimes at close range – almost everyone was affected in Iraq.
“Eventually, almost every single household in Iraq had lost a member in the war,” the doctor said.
Forty years ago, on September 22, 1980, the Iraqi army thrust into the south western Iranian province of Khuzestan, after skirmishes between the two sides and Iraqi complaints of what Baghdad viewed as Iranian incursions into disputed border regions.
It became one of the most devastating conflicts between two nations since the Second World War.
Five months before the guns started firing, Saddam executed Ayatollah Mohammad Baqir Al Sadr after the prominent Iraqi theologian expressed support for the 1979 Islamic Revolution in Iran. The fall of the shah and the rise of a Shiite religious theocracy next door was seen by Saddam as the main threat to his mostly Sunni rule.
In the process, a generation was traumatised on both sides and up to a million people were killed. It wasn't just the soldiers who died. The two countries used ballistic missiles to hammer civilian targets in what became known as the “war of the cities.”
Ayatollah Ruhollah Khomeini sent boy soldiers, amped up on religious fervour clutching plastic keys to paradise in “human waves" towards Iraqi front lines, saying that they were going to liberate Jerusalem.
Saddam employed chemical weapons. Some were used to neutralise Iranian numerical superiority but well away from the fighting, his air force killed 5,000 when it also gassed Halabja, the Kurdish city in northern Iraq.
Journalists taken by the Iraqi military to the front lines would recall not being able to see the colour of the sky for miles because it was lit by artillery fire, and would describe scenes reminiscent of trench warfare in the First World War.
The Iran-Iraq war mostly transformed by its second and third year, from Iraqi advancements to retreats, and to Iran making inroads into Iraq. It ended in a stalemate, and a ceasefire, in August 1988.
As the tide turned, Saddam portrayed the war as a defence of the motherland, pitting Arabs against Persian invaders and Iraq as the eastern flank of the Arab world. But on the barren borderlands, the mostly Shiite rank and file continued to fight fiercely against their Iranian coreligionists.
Patriotic songs glorifying the homeland dominated the airwaves, somewhat tempering Saddam’s personality cult.
Iraqi painter and sculptor Ismail Fattah was commissioned to design the Martyr Monument in Baghdad, a rare public venue free from Saddam’s photos since it opened in 1983.
The monument comprises two huge blue hearts almost facing each other. Etched underneath on concrete walls are names of the thousands of Iraqi soldiers killed in the war.
In southern Iraq, for years later Saddam’s posters remained conspicuously absent from the Al Faw peninsula, although the Iraqi Republican Guards regained the territory in April 1988 after Iran occupied it for two years.
"Slow down and be gentle when walking in Al Faw. It is the land where the blood of 52,846 Iraqis was spilt," a placard at the entrance to the peninsula reads.
While a chapter in the history of two nations written in carnage, it is a conflict that has and continues to shape the Middle East today. For many, it is not history at all.
During the conflict, Iran’s current president, Hassan Rouhani, was one of the main war planners. Sitting Supreme Leader Ali Khamenei was president.
Diplomats recount that in numerous meetings behind closed doors with their Iranian counterparts in recent years, Iranian officials keep bringing up the war.
The pain of the staggering loss of Iranian lives, often due to the poor training, equipment and tactics of the military, has led Tehran to pursue an unconventional deterrence.
Aware it is unable to dominate with regular armies against its neighbour – or more recently against superpowers like America – Iran has cultivated and created powerful proxy forces, and became skilled in sabotage, subterfuge and subtlety. It engages political meddling, cultural outreach and, for when all else fails, Tehran has a domestic drone and ballistic missile programme. Both of these have been provided to their proxies from Yemen to Lebanon to be used against Iran's foes.
Then there is its nuclear programme. While Tehran has insisted for years that it is for peaceful means, the enrichment of uranium has led to years of sanctions, weapons inspections and political isolation.
But even as Iran clashes on the world stage with America, Tehran's eyes have never left Baghdad.
Iranian officials have justified their networks of overlapping and interlaced Shiite militia clients in Iraq by saying that they cannot allow Iraq to ever again be a launch pad for what they see as Sunni aggression.
Many secular Shiite Iraqi officers who fought in the war later defected to Iran and Europe. But many returned to Iraq when the US-led invasion toppled Saddam in 2003.
They wanted to be on the vanguard of a nation they wanted to be free of the destructive Baathist ideology of Saddam as well as the Khomeinist militancy.
Among those officers was Tawfiq Al Yassiri, the grandson of one of the leaders of the 1920 uprising against British rule.
Al Yassiri fought, unsuccessfully in the end, to seperate the army from politics in the post-Saddam era and founded a movement comprised mainly of war veterans for that purpose.
Before he died of the coronavirus in June this year, Al Yassiri said that the Iran-Iraq war taught him wisdom and respect for human rights.
“Saddam, driven by sectarian hatred, wanted to destroy as much of Iran as he could,” Al Yassiri said. “He also destroyed Iraq."
But men like Al Yassiri seeking to build a new Iraq were constantly undermined by Shiite militia warlords and their political associates who have left the country a hyper-partisan quagmire of poor governance where powerful gunmen feel they can act with impunity.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
UAE squad
Humaira Tasneem (c), Chamani Senevirathne (vc), Subha Srinivasan, NIsha Ali, Udeni Kuruppuarachchi, Chaya Mughal, Roopa Nagraj, Esha Oza, Ishani Senevirathne, Heena Hotchandani, Keveesha Kumari, Judith Cleetus, Chavi Bhatt, Namita D’Souza.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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THE BIO
Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place
Job Title: Human resources administrator, Expo 2020 Dubai
First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group
Entrepreneur: Started his own graphic design business
Favourite singer: Avril Lavigne
Favourite travel destination: Germany and Saudi Arabia
Family: Six sisters
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
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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%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
Scoreline
Ireland 16 (Tries: Stockdale Cons: Sexton Pens: Sexton 3)
New Zealand 9 (Pens: Barrett 2 Drop Goal: Barrett)
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
Tour de France
When: July 7-29
UAE Team Emirates:
Dan Martin, Alexander Kristoff, Darwin Atapuma, Marco Marcato, Kristijan Durasek, Oliviero Troia, Roberto Ferrari and Rory Sutherland
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
The five pillars of Islam