• An Iranian soldier guards Iraqi prisoners of war in Ahvaz, Iran, on January 22, 1987. AFP
    An Iranian soldier guards Iraqi prisoners of war in Ahvaz, Iran, on January 22, 1987. AFP
  • Iranian prisoners of war north of Basra on March 18, 1985, after a foiled offensive by Iranian troops. AFP
    Iranian prisoners of war north of Basra on March 18, 1985, after a foiled offensive by Iranian troops. AFP
  • Iraqi soldiers celebrate their victory over Iran in the strategic Al Faw peninsula of south Iraq on April 20, 1988. AFP
    Iraqi soldiers celebrate their victory over Iran in the strategic Al Faw peninsula of south Iraq on April 20, 1988. AFP
  • An Iraqi soldier flashes a victory sign near Al Howeizah swamps, north of Basra city, on March 18, 1985. AFP
    An Iraqi soldier flashes a victory sign near Al Howeizah swamps, north of Basra city, on March 18, 1985. AFP
  • An Iranian mother hugs her son in Tehran following his release from an Iraqi prison, on August 1, 1989. AFP
    An Iranian mother hugs her son in Tehran following his release from an Iraqi prison, on August 1, 1989. AFP
  • Iraqi soldiers pose in front of a mural of Ayatollah Ruhollah Khomeini in the strategic Al Faw peninsula of southern Iraq on April 20, 1988. AFP
    Iraqi soldiers pose in front of a mural of Ayatollah Ruhollah Khomeini in the strategic Al Faw peninsula of southern Iraq on April 20, 1988. AFP
  • Iraqis in Baghdad celebrate the ceasefire between Iraq and Iran on August 20, 1988. AFP
    Iraqis in Baghdad celebrate the ceasefire between Iraq and Iran on August 20, 1988. AFP
  • Iraqi soldiers wave near a tank after the destruction of Iranian positions in the Al Faw peninsula in southern Iraq, April 20, 1988. AFP
    Iraqi soldiers wave near a tank after the destruction of Iranian positions in the Al Faw peninsula in southern Iraq, April 20, 1988. AFP
  • Iranian revolutionary guards celebrate their victory over Iraqi troops in Iraq's Bovarian Island, near Basra, on January 23, 1987. AFP
    Iranian revolutionary guards celebrate their victory over Iraqi troops in Iraq's Bovarian Island, near Basra, on January 23, 1987. AFP
  • Iranian anti-aircraft artillery and captured Iraqi hardware in the Iraqi Al Faw peninsula, on February 17, 1986, AFP.
    Iranian anti-aircraft artillery and captured Iraqi hardware in the Iraqi Al Faw peninsula, on February 17, 1986, AFP.
  • Iraqi soldiers as they regained the Al Faw peninsula of south Iraq on April 20, 1988. Al Faw was scene of some of the bloodiest fighting in the Iran-Iraq war. AFP
    Iraqi soldiers as they regained the Al Faw peninsula of south Iraq on April 20, 1988. Al Faw was scene of some of the bloodiest fighting in the Iran-Iraq war. AFP
  • Firefighting vessels on the Singapore-flagged tanker Norman Atlantic after an Iranian attack near the Strait of Hormuz on December 6, 1987. AFP
    Firefighting vessels on the Singapore-flagged tanker Norman Atlantic after an Iranian attack near the Strait of Hormuz on December 6, 1987. AFP
  • Former Iranian military bunkers in the southern Iraqi region of Al Faw on September 17, 2020. AFP
    Former Iranian military bunkers in the southern Iraqi region of Al Faw on September 17, 2020. AFP
  • A destroyed mosque in Iraq's southern Al Faw peninsula on September 17, 2020. AFP
    A destroyed mosque in Iraq's southern Al Faw peninsula on September 17, 2020. AFP
  • An Iraqi soldier at Al Rahman mosque, built in 1989, on the southern region of Al Faw on September 17, 2020. AFP
    An Iraqi soldier at Al Rahman mosque, built in 1989, on the southern region of Al Faw on September 17, 2020. AFP
  • A US Navy minesweeping helicopter leads the way for a US reflagged Kuwaiti tanker convoy, on October 22, 1987, in the Arabian Gulf. AFP
    A US Navy minesweeping helicopter leads the way for a US reflagged Kuwaiti tanker convoy, on October 22, 1987, in the Arabian Gulf. AFP
  • Firefighting vessels extinguish flames on the Singapore-flagged Norman Atlantic after it was attacked by an Iranian warship in Omani territorial waters, on December 6, 1987. AFP
    Firefighting vessels extinguish flames on the Singapore-flagged Norman Atlantic after it was attacked by an Iranian warship in Omani territorial waters, on December 6, 1987. AFP

Iraq-Iran war: a legacy of carnage that shaped the Middle East for 40 years


Khaled Yacoub Oweis
  • English
  • Arabic

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.

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Scoreline

Chelsea 1
Azpilicueta (36')

West Ham United 1
Hernandez (73')

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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

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

25-MAN SQUAD

Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi 
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze 

On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor

The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

The specs

Engine: 1.5-litre turbo

Power: 181hp

Torque: 230Nm

Transmission: 6-speed automatic

Starting price: Dh79,000

On sale: Now