Al Tahera Syriac Catholic Church in the old city of Mosul. The UAE is a major contributor to reconstructing Christian houses of worship in Mosul. Courtesy of the UAE Ministry of Culture and Knowledge Development
Al Tahera Syriac Catholic Church in the old city of Mosul. The UAE is a major contributor to reconstructing Christian houses of worship in Mosul. Courtesy of the UAE Ministry of Culture and Knowledge Development
Al Tahera Syriac Catholic Church in the old city of Mosul. The UAE is a major contributor to reconstructing Christian houses of worship in Mosul. Courtesy of the UAE Ministry of Culture and Knowledge Development
Al Tahera Syriac Catholic Church in the old city of Mosul. The UAE is a major contributor to reconstructing Christian houses of worship in Mosul. Courtesy of the UAE Ministry of Culture and Knowledge

Iraq’s shattered Mosul church cleared of rubble in UAE-Unesco rebuilding


Mina Aldroubi
  • English
  • Arabic

The first clearance of rubble and explosives around the Al Tahera Catholic Church in Mosul has been completed paving the way for reconstruction to begin, the UN’s cultural agency said on Thursday.

The church was severely damaged by ISIS during the bloody internationally-backed Iraqi government battle to wrest the northern Iraqi city back from the militants.

Launched under the Reviving the Spirit of Mosul programme that aims to restore the shattered city, the agency aims to rebuild Mosul’s historic landmarks. The reconstruction of the Al Tahera Church as well as several other religious sites – including the famous Al Nuri Mosque with it's leaning minaret – is being funded by the UAE.

“This step sends a message of hope to the community in Mosul that has always been an incubator for religious and intellectual discourse,” the UAE’s Minister of Culture and Knowledge Development Noura Al Kaabi said.

The UAE funded project was launched in 2018 and began with the support to restore the 12th century Al Nuri Mosque and was expanded to include the nearby church and other buildings.

It is also offering training for young professionals, strengthening the capacities of local talent and creating job opportunities.

“Through our restorative efforts with Uneco, the UAE aims to rebuild various places of worship and allow displaced Moslawis to return to their homes,” Ms Al Kaabi said.

  • Unesco insists the local community must be involved in the projects. Moamin Al-Obeidi / Unesco
    Unesco insists the local community must be involved in the projects. Moamin Al-Obeidi / Unesco
  • Work has already begun. Moamin Al-Obeidi / Unesco
    Work has already begun. Moamin Al-Obeidi / Unesco
  • Al Nuri Mosque in Mosul. Moamin Al-Obeidi / Unesco
    Al Nuri Mosque in Mosul. Moamin Al-Obeidi / Unesco
  • Local people attend meeting about the proposed restoration works. Moamin Al-Obeidi / Unesco
    Local people attend meeting about the proposed restoration works. Moamin Al-Obeidi / Unesco
  • Moving rubble. Moamin Al-Obeidi / UNESCO
    Moving rubble. Moamin Al-Obeidi / UNESCO
  • Straps around the pillars. Moamin Al-Obeidi / Unesco
    Straps around the pillars. Moamin Al-Obeidi / Unesco
  • Al Nuri mosque - renovation work in progress. Moamin Al-Obeidi / Unesco
    Al Nuri mosque - renovation work in progress. Moamin Al-Obeidi / Unesco

The UAE has invested $50 million (Dh183.6m) in the projects.

“Mosul has always been a place of tolerance and coexistence before several historical, religious and heritage sites were destroyed by extremists,” Ms Kaabi said.

The minister said the reconstruction of Al Tahira Church does not only cement Mosul’s position as a hub of rich cultural heritage, but also restores religious diversity that the old city is known for.

Unesco Representative to Iraq, Paolo Fontani, said the rehabilitation of the church is important not only because of its “value as cultural heritage, but also as a testimony to the diversity of the city.”

“It is a proud crossroads of cultures and a peaceful haven for different religious communities over the centuries,” he said.

The battle to drive out ISIS left about 8 million tonnes of rubble in Mosul. The scale of devastation has set the city back decades.

Heritage sites such as churches and mosques, as well as ancient and medieval sites, are among the casualties of the conflict, which raged for a year from 2016 after ISIS took over the city in 2014.

Thousands of the troops and civilians were killed in the military campaign, which ended when Iraqi Government forces took over the area in July 2017.

In the final phase of the fighting around the city's old quarter, ISIS blew up the famed leaning minaret of Al Nori Mosque just three years after the group's then-leader Abu Bakr Al Baghdadi stood at the mosque's pulpit to declare his so-called caliphate in Syria and Iraq.

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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

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Date started: May 2018
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Shakhbout bin Sultan Street

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Salama bint Butti Street

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