Iraq’s cultural heritage has been deeply impacted by the implementation of the quota-based political system that has brushed aside the idea of a national identity, experts said.
The system, known as the Muhasasa, ensures senior positions in government are divided among the various ethno-sectarian groups. It has linked the state’s economy to political blocs that advocate to have some kind of a sectarian identity.
“It has created an incentive to accentuate sectarianism whereby people from specific groups care about specific, parochial, sectionalist identities rather than the national interest," Mehiyar Kathem, a University College of London based researcher with focus on Iraq’s cultural sector said during a Chatham House seminar.
“There isn't a national heritage supported by the state due to the political nature of power in the country,” he said.
Iraq is a complex area to work in and develop the cultural sector due to competition between the various political blocs that has been established by the system.
“Cultural heritage is an extension of politics and mushassa has created powerful groups in the region that competes with the state so there is no real support for national identity and citizenship,” Mr Kathem said.
It is not in the interest of political parties to build a national consensus among the Iraqi public, there must be reinforcements made to enforce a sense of identity and belonging in order for developments to be made, he said.
The heritage of Iraq, most of which was former Mesopotamia, has paid a heavy price from nearly four decades of war.
"We are looking at severe destruction of Iraq. We've lost hundreds of thousands, literally, hundreds of thousands of cultural objects, manuscripts and artifacts since 2003 and since the 1990s," Mr Kathem said.
They are scattered all over the world.
Most of the destroyed pieces were too large to smuggle and sell off so many have been broken into smaller pieces, several of which are already resurfacing on the black market in the West.
Bridging the gap to create a community
Following the US-led invasion that overthrew former dictator Saddam Hussein in 2003, ISIS destroyed many of the country’s ancient statues and pre-Islamic treasures.
During its occupation of nearly a third of Iraq between 2014 and 2017, ISIS captured much attention by posting videos of its fighters destroying statues and heritage sites with sledgehammers in Mosul and other northern states.
Cultural heritage can be used as a healing process and a way to ensure resilience within a community, said Maja Kominko, Scientific and Programmes Director, Aliph Foundation which operates in Iraq.
“We found for many reasons that the only way to work, especially by a country that has been hurt by so much conflict, is to work with the community because the last you want to do is alienate them or to make them feel that someone has taken their heritage,” she said.
Ms Kominko said she has seen “incredible resilience in Mosul, the Mosul university, there is a very pragmatic reason to work with the locals, they know the conditions, they are experts, they are the ones who will be custodians of this heritage.”
“We want communities to own their heritage,” she said.
Many instances of heritage being altered physically often lead to disenfranchising the communities living around the sites.
“We ask projects to benefit local communities, involve local actors and contribute to local capacity-building and very importantly, create jobs,” Ms Kominko said.
MATCH INFO
Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD
* Second leg in Australia scheduled for October 10
UAE currency: the story behind the money in your pockets
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
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
More on Quran memorisation:
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
Friday's schedule at the Etihad Airways Abu Dhabi Grand Prix
GP3 qualifying, 10:15am
Formula 2, practice 11:30am
Formula 1, first practice, 1pm
GP3 qualifying session, 3.10pm
Formula 1 second practice, 5pm
Formula 2 qualifying, 7pm
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Sanju
Produced: Vidhu Vinod Chopra, Rajkumar Hirani
Director: Rajkumar Hirani
Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani
Rating: 3.5 stars
How Islam's view of posthumous transplant surgery changed
Transplants from the deceased have been carried out in hospitals across the globe for decades, but in some countries in the Middle East, including the UAE, the practise was banned until relatively recently.
Opinion has been divided as to whether organ donations from a deceased person is permissible in Islam.
The body is viewed as sacred, during and after death, thus prohibiting cremation and tattoos.
One school of thought viewed the removal of organs after death as equally impermissible.
That view has largely changed, and among scholars and indeed many in society, to be seen as permissible to save another life.
'Shakuntala Devi'
Starring: Vidya Balan, Sanya Malhotra
Director: Anu Menon
Rating: Three out of five stars
Unresolved crisis
Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.
Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.
The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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Banthology: Stories from Unwanted Nations
Edited by Sarah Cleave, Comma Press
Sholto Byrnes on Myanmar politics
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Tips for used car buyers
- Choose cars with GCC specifications
- Get a service history for cars less than five years old
- Don’t go cheap on the inspection
- Check for oil leaks
- Do a Google search on the standard problems for your car model
- Do your due diligence. Get a transfer of ownership done at an official RTA centre
- Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
- Validate warranty and service contracts with the relevant agency and and make sure they are valid when ownership is transferred
- If you are planning to sell the car soon, buy one with a good resale value. The two most popular cars in the UAE are black or white in colour and other colours are harder to sell
Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com