BAGHDAD // Ramadan may be best known for the daily dawn-to-dusk Muslim fast - but for some men in Iraq the holy month is a time to enjoy a decades-old game played in courtyards across the country.
As security has improved, communities have resumed citywide matches of mahabes, a fiery game where rival teams must find a ring hidden by their opponents.
At a club in north Baghdad, the mostly Sunni neighbourhood of Adhamiyah hosted a team from nearby Saba Abkar, with about 40 men on each side seated on plastic lawn chairs or on the ground.ma
"Mahabes is in our blood," said Essam Al Malik, a match organisers. "We never stopped playing it. Even during the sectarian war we used to play - but only with neighbourhoods close to Adhamiyah," the 55-year-old said, referring to the Shiite-Sunni fighting that erupted after the 2003 US-led invasion and peaked in 2006 and 2007.
The game begins with a player from one team hidden under a blanket moving among his teammates and secretly handing a ring - "mehbis" in Arabic - to one of them. The rival team designates one of their own to find the ring.
If unsuccessful, the team that hid the ring gains a point. If he finds it, his team must hide the ring and try to rack up points of their own.
The first team to reach a pre-agreed number of points wins.
During the Adhamiyah-Saba Abkar match, Qahtan, a 30-year-old baker chosen as his team's ring finder, strutted along the rows of the rival players, occasionally stopping to shout in their faces.
"Show me your hands!" he would scream, prompting players to hold out their closed palms. But Qahtan would look only at their faces, attempting to read their emotions to deduce who was hiding the ring.
After doing this several times, he suddenly turned and rushed to one man, grabbed his right wrist, opened his palm and let out a fierce roar as he found the ring.
Music erupted as his teammates exploded in jubilation and lofted him on their shoulders, until the match resumed.
"You can tell who is holding the ring," Qahtan said. "He sweats, shakes and makes more sudden movements than the others. Knowing who is holding the ring, though, requires experience and talent."
Mahabes is played across Baghdad and in several other Iraqi cities during Ramadan, with matchestypically starting after the iftar meal.
In Karbala, southern Iraq, authorities have organised a championship, pitting teams from across the country against each other.
Competitors from Baghdad, predominantly Shiite cities such as Diwaniyah and Najaf, and mostly Sunni towns like Baquba and Mussayib are all taking part, said Salem Al Naqqash, Karbala team captain.
"The games used to continue until dawn and sometimes until midday, until one of the teams would win," said Mr Malik, referring to matches played before the invasion.
But since 2003, violence has led to an overnight curfew requiring Iraqis to be in their homes and the walling off of communities.
Adhamiyah, for example, is across the Tigris river from the mostly Shiite district of Kadhimiyah, with the two connected by a bridge that was closed to traffic for several years during the peak of the bloodshed.
Qahtan recalled a match in 2007, the year before the bridge was fully reopened, that aimed to promote reconciliation.
"The most beautiful game I participated in was between Adhamiyah and Kadhimiyah," he said. "We played to bring people together - we did not care about winning."
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
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)
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
if you go
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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
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
RIDE%20ON
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
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.
Bullet%20Train
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The chef's advice
Troy Payne, head chef at Abu Dhabi’s newest healthy eatery Sanderson’s in Al Seef Resort & Spa, says singles need to change their mindset about how they approach the supermarket.
“They feel like they can’t buy one cucumber,” he says. “But I can walk into a shop – I feed two people at home – and I’ll walk into a shop and I buy one cucumber, I’ll buy one onion.”
Mr Payne asks for the sticker to be placed directly on each item, rather than face the temptation of filling one of the two-kilogram capacity plastic bags on offer.
The chef also advises singletons not get too hung up on “organic”, particularly high-priced varieties that have been flown in from far-flung locales. Local produce is often grown sustainably, and far cheaper, he says.
U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
- Saturday 15 January: UAE beat Canada by 49 runs
- Thursday 20 January: v England
- Saturday 22 January: v Bangladesh
UAE squad:
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith