NASARIYAH, IRAQ // Commanders of the Mahdi Army are still finalising plans for an elite resistance unit that will target US troops in Iraq.
The leader of the Sadr movement, Muqtada al Sadr, announced more than two weeks ago that a specialised armed group would be set up to carry out guerrilla attacks on American troops. The rest of the movement's Mahdi Army militia - thought to number about 100,000 - were to put down their weapons and concentrate on political and spiritual resistance to the US presence in Iraq, he said.
Little is known about the force and it will remain highly secretive so that its fighters can evade capture by either the American military or Iraqi government forces.
But Aaos al Khafagy, the general commander of the Mahdi Army in Nasariyah, a city 370km south-east of Baghdad, told The National the group was likely to contain "thousands" of men highly skilled in guerrilla warfare.
"We are still in the process of deciding the exact framework and the final decisions are up to Muqtada al Sadr," he said. "The groups will work in every Iraqi city and we expect to need thousands, not hundreds, of fighters to do that."
The militia commander said Sadr would personally oversee who was selected for membership and would chose only the most capable, most loyal of his followers.
Thousands of Mahdi Army fighters are believed to have been trained in advanced guerrilla tactics either in Iran or Lebanon, according to intelligence and news reports.
"The goal is to fight and expel the Americans from this land and we will be thinking of that every day," Khafagy said. "But it will be a fight that takes place at certain times and places, according to the right circumstances."
Khafagy said the reorganised Mahdi Army would be more effective than the full-strength Mahdi Army had been, despite the reduced numbers of men-at-arms.
"People without experience in fighting should not have to fight - they are only likely to come to harm or to harm innocents and we want to avoid that," he said.
"Everyone will still be involved in resistance to the American occupation, although it will not be armed confrontations, it will be at an intellectual, spiritual and political level. This is an important role of the Mahdi Army."
The change in strategy by the Sadrists comes as the Iraqi government has launched several military assaults on the movement and its militia, first in the southern port city of Basra, then in Baghdad and the ongoing operation in Maysan province.
Iraqi army chiefs believe they have all but broken the Mahdi Army as a military entity, forcing the bulk of fighters to lay down their weapons and the remaining few underground.
Critics insist the government anti-militia drive is a political move, designed to cement power in the hands of the Supreme Islamic Iraqi Council (SIIC), which is a key part of the ruling coalition and arch-rival to the Sadrists for Iraqi Shiite support. Provincial council elections scheduled for the end of the year have brought the intra-Shiite contest into sharp focus, as the rivals jockey for position.
Khafagy said the Sadrists' change in strategy had come as a result of "experiences and lessons we have learned".
"Some parts of the Mahdi Army have killed innocent Iraqis and were involved in sectarian violence and those are mistakes that we are trying to correct," he said.
"We need to get the occupiers out of Iraq, but without causing any harm to Iraqi citizens."
If the Sadrists want to retain widespread support - it is one of the few genuinely mass political movements in Iraq - it would have to hold the moral high ground, Khafagy said.
"Without losing sight of our goals, we must make sure that our reputation is clean and that we are known to be of good morals. The resistance must be something that all Iraqis can support with pride."
After the Feb 2006 bombing of the Askari shrine in Samarra, Iraq was overwhelmed by a tidal wave of sectarian violence in which the Mahdi Army was heavily implicated.
Car bombings by Sunni extremists on Shiite civilians would be answered by kidnappings, tortures and executions by Shiite militants.
Mohammed al Basir, a district level commander for the Mahdi Army in Al Rouasah, in Baghdad's Ameen neighbourhood, admitted the militia had a tarnished image in Iraq after the bloodshed. He said a major reason was that the Mahdi Army had been heavily infiltrated by criminals or people working on behalf of the Americans to undermine the movement.
"Those who acted badly, by harassing and killing people, polluted the reputation of the Mahdi Army and that only served the American occupiers," Basir said. The shake-up within the militia, he said, would see a core of "quiet, patient and strong" fighters who would follow Sadr's orders and not target civilians or any Iraqis.
In Kut, one of the southern cities where the Mahdi Army has been locked in a struggle for power against the SIIC, the decision to recast the Mahdi Army as a more concentrated, underground force was seen by militia fighters as a necessary response to new US and Iraqi government tactics.
"The Americans are increasingly pushing the Iraqi Army out in front to do its work, and that meant Iraqis end up fighting Iraqis, something none of us wants," said Ra'ed al Shammari, a Mahdi Army militant. "We don't want confrontations with the Iraqi security forces but we do want to fight against the occupiers."
Shammari said he did not know what his own future would be when the reorganisation took place. "I hope to be in the combat brigades of the Mahdi Army so that I can directly hit the Americans," he said. "But it is not my choice and if I am chosen to work in the cultural wing then I will that, I will educate my people about the American plans and will resist in that way."
He added that no Mahdi Army fighter would truly relinquish their weapon until all foreign troops had left Iraq. "We will keep our rifles to hand for use when necessary and we will only put them down when the US forces have withdrawn."
@Email:nlatif@thenational.ae
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
Managing the separation process
- Choose your nursery carefully in the first place
- Relax – and hopefully your child will follow suit
- Inform the staff in advance of your child’s likes and dislikes.
- If you need some extra time to talk to the teachers, make an appointment a few days in advance, rather than attempting to chat on your child’s first day
- The longer you stay, the more upset your child will become. As difficult as it is, walk away. Say a proper goodbye and reassure your child that you will be back
- Be patient. Your child might love it one day and hate it the next
- Stick at it. Don’t give up after the first day or week. It takes time for children to settle into a new routine.And, finally, don’t feel guilty.
MATCH INFO
Azerbaijan 0
Wales 2 (Moore 10', Wilson 34')
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
DEADPOOL & WOLVERINE
Starring: Ryan Reynolds, Hugh Jackman, Emma Corrin
Director: Shawn Levy
Rating: 3/5
Scores in brief:
Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).
Polarised public
31% in UK say BBC is biased to left-wing views
19% in UK say BBC is biased to right-wing views
19% in UK say BBC is not biased at all
Source: YouGov
The%20specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E261hp%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E400Nm%20at%201%2C750-4%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.5L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C999%20(VX%20Luxury)%3B%20from%20Dh149%2C999%20(VX%20Black%20Gold)%3C%2Fp%3E%0A
Another way to earn air miles
In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.
An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.
“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.
The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
How%20to%20avoid%20getting%20scammed
%3Cul%3E%0A%3Cli%3ENever%20click%20on%20links%20provided%20via%20app%20or%20SMS%2C%20even%20if%20they%20seem%20to%20come%20from%20authorised%20senders%20at%20first%20glance%3C%2Fli%3E%0A%3Cli%3EAlways%20double-check%20the%20authenticity%20of%20websites%3C%2Fli%3E%0A%3Cli%3EEnable%20Two-Factor%20Authentication%20(2FA)%20for%20all%20your%20working%20and%20personal%20services%3C%2Fli%3E%0A%3Cli%3EOnly%20use%20official%20links%20published%20by%20the%20respective%20entity%3C%2Fli%3E%0A%3Cli%3EDouble-check%20the%20web%20addresses%20to%20reduce%20exposure%20to%20fake%20sites%20created%20with%20domain%20names%20containing%20spelling%20errors%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Scoreline
Swansea 2
Grimes 20' (pen), Celina, 29'
Man City 3
Silva 69', Nordfeldt 78' (og), Aguero 88'
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Getting%20there%20and%20where%20to%20stay
%3Cp%3EFly%20with%20Etihad%20Airways%20from%20Abu%20Dhabi%20to%20New%20York%E2%80%99s%20JFK.%20There's%2011%20flights%20a%20week%20and%20economy%20fares%20start%20at%20around%20Dh5%2C000.%3Cbr%3EStay%20at%20The%20Mark%20Hotel%20on%20the%20city%E2%80%99s%20Upper%20East%20Side.%20Overnight%20stays%20start%20from%20%241395%20per%20night.%3Cbr%3EVisit%20NYC%20Go%2C%20the%20official%20destination%20resource%20for%20New%20York%20City%20for%20all%20the%20latest%20events%2C%20activites%20and%20openings.%3Cbr%3E%3C%2Fp%3E%0A
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