An Iraqi army helicopter is seen flying over the outskirts of western Mosul on April 6, 2017, during an offensive to retake the city from ISIL. Ahmad Gharabli / AFP
An Iraqi army helicopter is seen flying over the outskirts of western Mosul on April 6, 2017, during an offensive to retake the city from ISIL. Ahmad Gharabli / AFP
An Iraqi army helicopter is seen flying over the outskirts of western Mosul on April 6, 2017, during an offensive to retake the city from ISIL. Ahmad Gharabli / AFP
An Iraqi army helicopter is seen flying over the outskirts of western Mosul on April 6, 2017, during an offensive to retake the city from ISIL. Ahmad Gharabli / AFP

ISIL shoots down Iraqi helicopter in Mosul, killing two army pilots


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ERBIL // Two Iraqi army pilots were killed on Thursday when ISIL shot down their helicopter over Mosul, according to the military.

The helicopter was providing air support to federal police forces battling ISIL fighters on the western side of the city.

It is the first aircraft downed by ISIL over Mosul since the start of the US-backed offensive on the northern Iraqi city in October.

“Their helicopter aircraft was attacked by enemy fire and destroyed on the battlefield,” Iraq’s Joint Operations Command said in a statement.

It did not specify what type of helicopter was shot down, nor say whether it was hit by gunfire or a surface-to-air missile.

ISIL’s Amaq news agency said the helicopter crashed in Al Ghabat, east of the Tigris river which runs through Mosul. The Iraqi military statement also located the crash on the eastern side, which was recaptured from the militants in January, after 100 days of fighting.

The insurgents are putting up stiff resistance in the remaining district under their control in northwestern Mosul and the densely populated Old City on the west bank of the Tigris.

The militants are dug in surrounded by civilians, effectively using them as human shields and taking advantage of the narrow streets of the Old City which restrict the movements of the Iraqi forces and limit the use of artillery and air power.

On Wednesday, a senior US military officer said American intelligence agencies don’t know the true number of foreign militants still fighting in Iraq and Syria, or the extent of the threat they pose to their home countries.

Some 40,000 foreign militants have joined ISIL in Iraq and Syria from at least 120 countries in Europe, Africa and South-east Asia, General Michael Nagata said at Washington’s Centre for Strategic and International Studies think tank.

“We know we have killed several thousands of foreign fighters in Iraq and Syria,” said Gen Nagata, director of the National Counterterrorism Center’s Directorate for Strategic Operational Planning.

“But we are unable to give you a precise number. It’s a substantial number.”

Estimating the security threat they pose their home countries on their return is also problematic, he said.

“ISIS and the foreign terrorist fighter problem is not a monolith,” he said. “It’s an incredibly diverse set of actors with an incredibly diverse set of motivations.”

* Reuters, Associated Press, Agence France-Presse

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

History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The specs

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About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4