It is noisy up on the scaffolding inside the main nave of Saint Mary Al Tahira church. Workers push wheelbarrows of debris outside to the inner courtyard as the sound of a circular saw snarls and rattles while cutting up white alabaster.
Most of the interior walls of this Syriac-Catholic church in the northern Iraqi town of Qaraqosh are snow white with the fresh gypsum, but marks from ISIS’ reign of terror are still obvious.
Parts of the walls are blackened by soot caused by arson, and some marble pillars are peppered with bullet holes. The bullets themselves can still be pulled from the stonework of the courtyard, which was used as a makeshift firing range by the group.
"The completion of restoration work will have a symbolic value," Father Charbel Issou told The National. "It will mark the end of the Daesh era and a start a new one after all the sufferings that we endured," he said, using the Arabic acronym for ISIS.
But four years after the barbaric group was chased out, the once vibrant Christian community in the religiously-mixed Nineveh Plain – where Qaraqosh is the biggest Christian town – is still plagued by fear and problems.
“We are afraid of our own shadow now,” Abdul-Munim Afram Ishaq said, enjoying a sunny day out in a park while sharing a concrete bench with two neighbours.
“Anyone who can afford to leave Iraq will do without any hesitation,” Mr Ishaq, 56, said.
“There is no government that can protect you, we are surrounded by different problems and woes,” the father of seven added.
When Saddam Hussein was in power, Christians lived in peace among the country’s Muslim majority and enjoyed protection from both the government and society.
But with the rise of extremism after the 2003 US-led invasion that toppled the long-time dictator, targeted killings and kidnappings for ransom began against the community, forcing many to flee the country.
The houses and businesses of those who fled have since been taken illegally, mainly by gangs who forge property papers.
The deadliest assault the community endured was in October 2010 when an affiliate of Al Qaeda in Iraq stormed into Our Lady of Salvation Catholic church in Baghdad during Sunday night mass, killing at least 58 people.
Four years later, thousands of Christians fled their ancestral home in Mosul and surrounding areas as ISIS militants advanced, confiscating their homes, burning churches and forcing them either to convert to Islam or pay a special tax.
Data on the number of Christians in Iraq is not available, but the community’s leaders estimate that only around 500,000 remain from around 1.5 million before 2003.
In early August 2014, loud explosions and shootings were the alarm for Mr Ishac and others that ISIS was advancing to Qaraqosh.
They fled with other families, joining the nearly 120,000 Christians who ended up in camps, tents on the streets or rented properties in the northern Kurdish region.
When we returned, we found only devastation and vandalised and burned-out houses
“We fled overnight with the clothes we were wearing. It was a black day for all of us,” Mr Ishac recalled.
“The town was a flourishing one, but when we returned, we found only devastation and vandalised and burned-out houses,” he added.
His family was the first to return to the town when it was liberated in October 2016. He managed to rebuild his home with financial aid from the church.
Before 2014, he worked as a guard for the Nineveh local government. Now, he’s part of a local force to protect churches.
Like many Iraqis, he complains of debilitated public services and a delay in salary amid the harsh economic situation caused by plummeting oil prices in the international market that left the government struggling with paying salaries and social benefits.
Like other Qaraqosh residents, he’s eagerly awaiting the day Al Tahira church reopens, as it holds a special place in their hearts.
To cope with the increasing number of Christians, the farmers of Qaraqosh started building Al Tahira church in 1932 from their own money, setting aside from their harvest every year. It was inaugurated in 1948.
It is now considered the largest Syriac-Catholic church in the Middle East.
Like other churches and Christian properties, it was badly damaged and burned down when ISIS blew through the town. Valuable paintings, manuscripts, prayer books, religious objects and furniture were also lost, as well as the clock tower which was blown up.
Among the precious objects that were lost are a cross of pure silver dated back to 1600AD – which survived the 1743 Nadir Shah campaign in the area that plundered and destroyed churches and monasteries – and paintings of the Virgin Mary, Mr Issou lamented.
But the church and its members do not want to forget the past, however painful.
A hall at Al Tahira will be dedicated to displaying damaged parts of the church and other objects. Discussions are ongoing about keeping the bullet-riddled yard as it is to show “the marks of a dark age,” he continued.
The church is slated to reopen in March, to host Pope Francis when he visits Qaraqosh, Mr Issou added. It will be the pontiff's last stop on a four-day visit to Iraq.
Announced by the Vatican last week, it will be the first papal visit to Iraq with stops in Baghdad, and the capital of the Kurdish region Erbil, as well as Ur, the birthplace of Abraham, and Mosul.
The Christian population in Qaraqosh sees hope in the papal visit, but it has also raised fears of violence.
“We are happy to hear that the Pope will be among us to strengthen us and our faith,” Mr Ishac said.
“But we are concerned about his safety as some Muslims have started a harassment campaign on social media, insulting us, Christianity and the Vatican,” he added.
Many of the public buildings and streets in Qaraqosh have been restored and the majority of the houses brought back to a habitable condition. Works are also under way to rehabilitate the town’s sewerage systems and nearly one-third of the nearly 160 poultry projects.
The Mayor of Hamdaniya district, where Qaraqosh is located, Essam Bahnam Matti, said nearly 50 per cent of Christians and 90 per cent of other groups have returned to their areas since ISIS was driven out.
In Qaraqosh, more than 4,300 were partially or completely burned, while more than 140 houses were demolished, Mr Matti added.
“We are deeply grieved that we have lost big numbers [of Christians],” Mr Matti said.
He called on the federal government to ease regulations in regard to investment to encourage local and foreign investors to help create job opportunities for residents.
Like many of his community, stationery store owner Samir Habib Abouch says Iraq needs far beyond a reconstruction of buildings and services.
“The most important thing is to rehabilitate the souls, rather than the stones … in order to spread peace and love instead of terrorism and killings,” he said, his tone in opposition to the joyous Santa Claus toys, trees and decorations surrounding him in his shop. Sales are down.
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
UAE SQUAD
Ahmed Raza (Captain), Rohan Mustafa, Jonathan Figy, CP Rizwan, Junaid Siddique, Mohammad Usman, Basil Hameed, Zawar Farid, Vriitya Aravind (WK), Waheed Ahmed, Karthik Meiyappan, Zahoor Khan, Darius D'Silva, Chirag Suri
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
The years Ramadan fell in May
Citizenship-by-investment programmes
United Kingdom
The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).
All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.
The Caribbean
Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport.
Portugal
The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.
“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.
Greece
The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.
Spain
The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.
Cyprus
Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.
Malta
The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.
The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.
Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.
Egypt
A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.
Source: Citizenship Invest and Aqua Properties
The specs
Engine: 4-litre twin-turbo V8
Transmission: nine-speed
Power: 542bhp
Torque: 700Nm
Price: Dh848,000
On sale: now
The five pillars of Islam
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
At a glance
- 20,000 new jobs for Emiratis over three years
- Dh300 million set aside to train 18,000 jobseekers in new skills
- Managerial jobs in government restricted to Emiratis
- Emiratis to get priority for 160 types of job in private sector
- Portion of VAT revenues will fund more graduate programmes
- 8,000 Emirati graduates to do 6-12 month replacements in public or private sector on a Dh10,000 monthly wage - 40 per cent of which will be paid by government
MO
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Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final