• French President Emmanuel Macron and Iraqi Prime Minister Mustafa Al Kadhimi react during a news conference after a meeting, in Baghdad, Iraq. EPA
    French President Emmanuel Macron and Iraqi Prime Minister Mustafa Al Kadhimi react during a news conference after a meeting, in Baghdad, Iraq. EPA
  • French President Emmanuel Macron, centre right, and Iraqi Prime Minister Mustafa Al Kadhimi, head for a meeting in Baghdad. AP
    French President Emmanuel Macron, centre right, and Iraqi Prime Minister Mustafa Al Kadhimi, head for a meeting in Baghdad. AP
  • Iraqi Prime Minister Mustafa Al Kadhimi meets with French President Emmanuel Macron in Baghdad, Iraq. Reuters
    Iraqi Prime Minister Mustafa Al Kadhimi meets with French President Emmanuel Macron in Baghdad, Iraq. Reuters
  • French President Emmanuel Macron arrives for a meeting with Iraq's Prime Minister Mustafa al-Kadhimi (centre left) in the capital Baghdad. AFP
    French President Emmanuel Macron arrives for a meeting with Iraq's Prime Minister Mustafa al-Kadhimi (centre left) in the capital Baghdad. AFP
  • French President Emmanuel Macron (left), mask-clad due to the pandemic, meets with Iraq's Prime Minister Mustafa Al Kadhimi (right) in the capital Baghdad. AFP
    French President Emmanuel Macron (left), mask-clad due to the pandemic, meets with Iraq's Prime Minister Mustafa Al Kadhimi (right) in the capital Baghdad. AFP
  • French President Emmanuel Macron arrives at Baghdad airport, Iraq, for his first visit to the country. AP
    French President Emmanuel Macron arrives at Baghdad airport, Iraq, for his first visit to the country. AP
  • Iraq's Foreign Affairs Minister Fuad Hussein welcomes Mr Macron. Reuters
    Iraq's Foreign Affairs Minister Fuad Hussein welcomes Mr Macron. Reuters
  • Iraqi President Barham Salih and French President Emmanuel Macron, right, review the guard of honour as they arrive at the Salam Palace in Baghdad. AP
    Iraqi President Barham Salih and French President Emmanuel Macron, right, review the guard of honour as they arrive at the Salam Palace in Baghdad. AP
  • Iraqi President Barham Salih and France's Emmanuel Macron, centre, at the Salam Palace in Baghdad. AP
    Iraqi President Barham Salih and France's Emmanuel Macron, centre, at the Salam Palace in Baghdad. AP
  • The trip was not publicly announced until Tuesday evening, with officials in Paris and Baghdad keeping a tight lid on arrangements for security reasons. AFP
    The trip was not publicly announced until Tuesday evening, with officials in Paris and Baghdad keeping a tight lid on arrangements for security reasons. AFP
  • Emmanuel Macron said in Beirut that he was heading to Baghdad 'to launch an initiative alongside the UN to support a process of sovereignty'. AP Photo
    Emmanuel Macron said in Beirut that he was heading to Baghdad 'to launch an initiative alongside the UN to support a process of sovereignty'. AP Photo
  • Iraq's President Barham Salih walks with French President Emmanuel Macron during a welcome ceremony at the Green Zone in Baghdad. REUTERS
    Iraq's President Barham Salih walks with French President Emmanuel Macron during a welcome ceremony at the Green Zone in Baghdad. REUTERS
  • French President Emmanuel Macron and Iraq's President Barham Salih attend a news conference at the Salam Palace in Baghdad. EPA
    French President Emmanuel Macron and Iraq's President Barham Salih attend a news conference at the Salam Palace in Baghdad. EPA
  • Iraqi President Barham Saleh and his French counterpart Emmanuel Macron great each other with an elbow bump as they hold a joint press conference at Baghdad's al-Salam Palace. AFP
    Iraqi President Barham Saleh and his French counterpart Emmanuel Macron great each other with an elbow bump as they hold a joint press conference at Baghdad's al-Salam Palace. AFP
  • Iraqi President Barhim Saleh and his French counterpart Emmanuel Macron hold a joint press conference at Baghdad's al-Salam Palace. AFP
    Iraqi President Barhim Saleh and his French counterpart Emmanuel Macron hold a joint press conference at Baghdad's al-Salam Palace. AFP
  • Iraqi President Barham Salih, right, and French President Emmanuel Macron leave after a joint press conference at the Salam Palace. AP
    Iraqi President Barham Salih, right, and French President Emmanuel Macron leave after a joint press conference at the Salam Palace. AP

Macron talks nuclear energy and ways to control militias during Iraq visit


Khaled Yacoub Oweis
  • English
  • Arabic

French President Emmanuel Macron in Baghdad on Wednesday discussed solving Iraq's power cuts with nuclear energy and expressed support for Prime Minister Mustafa Al Kadhimi's push to contain armed groups outside the control of the state.

The French leader is the first western head of state to travel to the country since the new Iraqi government took office four months ago.

Mr Al Kadhimi said he discussed with Mr Macron "a future project" to use nuclear energy to produce electricity and solve decades-long power shortages.

He said the nuclear project would be under the supervision of the International Atomic Energy Agency and would create jobs.

In 1981, an Israeli strike destroyed the Osirak nuclear reactor south of Baghdad, which was being built with French help.

If realised, the project would place Iraq with the UAE and Iran as the only Middle East countries with civilian nuclear power.

The country has long power cuts and imports gas from Iran to operate its dilapidated power stations.

Jordan, Saudi Arabia and Turkey also have ambitions to become nuclear energy producers.

The electricity problem, along with collapse in other basic services and corruption and soaring unemployment, have contributed to mass discontent and a protest movement.

The authorities crushed the protests at the start of this year in co-operation with Iranian-aligned militias.

Mr Al Kadhimi has sought to create an independent foreign policy less governed by Iran since coming to power in May.

But his government has not managed to curb the sway of militants aligned with Tehran.

Mr Macron said all armed forces in Iraq should be "normalised", referring to a myriad militias supported by Iran outside the control of the government, but with associates and clients in the political system.

"There are many challenges to guarantee the sovereignty of Iraq, internally and in the region," Mr Macron said.

He said Iraq faced “foreign interference from multiple points".

European powers, with the exception of Britain, opposed the 2003 US-led invasion that toppled Saddam Hussein and have since shown little interest in the central government in Baghdad.

France and Germany have concentrated on building relations with the Kurdish administration in northern Iraq.

But France is a member of the international coalition against ISIS and Mr Macron said French soldiers are fighting  "side by side" with the Iraqi military to ensure "the final defeat" of extremists.

Ali Shukri, an adviser to the Iraqi presidency, told the official news agency that Mr Macron would discuss issues related to the economy during his visit.

The Iraqi economy has been hard hit since February by the decline of oil prices.

Oil revenue, Iraq's main source of foreign currency, is providing about $2 billion (Dh7.34bn) a month, about $3bn short of covering public salaries.

French oil company Total operates in southern Iraq. It has also operated in the Kurdistan region since 2012.

It is a sensitive issue for Baghdad, which has had constant disputes with the Kurdistan Regional Government over oil revenue.

Mr Macron's visit comes a day after he met leaders in Lebanon to press for reforms after the explosion at the Beirut port last month killed at least 190 people.

The trip was not announced publicly until Tuesday evening, with officials in Paris and Baghdad keeping it quiet for security reasons.

On his final night in Beirut, Mr Macron announced that he was flying to Baghdad "to launch an initiative alongside the United Nations to support a process of sovereignty".

Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

Coffee: black death or elixir of life?

It is among the greatest health debates of our time; splashed across newspapers with contradicting headlines - is coffee good for you or not?

Depending on what you read, it is either a cancer-causing, sleep-depriving, stomach ulcer-inducing black death or the secret to long life, cutting the chance of stroke, diabetes and cancer.

The latest research - a study of 8,412 people across the UK who each underwent an MRI heart scan - is intended to put to bed (caffeine allowing) conflicting reports of the pros and cons of consumption.

The study, funded by the British Heart Foundation, contradicted previous findings that it stiffens arteries, putting pressure on the heart and increasing the likelihood of a heart attack or stroke, leading to warnings to cut down.

Numerous studies have recognised the benefits of coffee in cutting oral and esophageal cancer, the risk of a stroke and cirrhosis of the liver. 

The benefits are often linked to biologically active compounds including caffeine, flavonoids, lignans, and other polyphenols, which benefit the body. These and othetr coffee compounds regulate genes involved in DNA repair, have anti-inflammatory properties and are associated with lower risk of insulin resistance, which is linked to type-2 diabetes.

But as doctors warn, too much of anything is inadvisable. The British Heart Foundation found the heaviest coffee drinkers in the study were most likely to be men who smoked and drank alcohol regularly.

Excessive amounts of coffee also unsettle the stomach causing or contributing to stomach ulcers. It also stains the teeth over time, hampers absorption of minerals and vitamins like zinc and iron.

It also raises blood pressure, which is largely problematic for people with existing conditions.

So the heaviest drinkers of the black stuff - some in the study had up to 25 cups per day - may want to rein it in.

Rory Reynolds

Ballon d’Or shortlists

Men

Sadio Mane (Senegal/Liverpool), Sergio Aguero (Aregentina/Manchester City), Frenkie de Jong (Netherlans/Barcelona), Hugo Lloris (France/Tottenham), Dusan Tadic (Serbia/Ajax), Kylian Mbappe (France/PSG), Trent Alexander-Arnold (England/Liverpool), Donny van de Beek (Netherlands/Ajax), Pierre-Emerick Aubameyang (Gabon/Arsenal), Marc-Andre ter Stegen (Germany/Barcelona), Cristiano Ronaldo (Portugal/Juventus), Alisson (Brazil/Liverpool), Matthijs de Ligt (Netherlands/Juventus), Karim Benzema (France/Real Madrid), Georginio Wijnaldum (Netherlands/Liverpool), Virgil van Dijk (Netherlands/Liverpool), Bernardo Silva (Portugal/Manchester City), Son Heung-min (South Korea/Tottenham), Robert Lewandowski (Poland/Bayern Munich), Roberto Firmino (Brazil/Liverpool), Lionel Messi (Argentina/Barcelona), Riyad Mahrez (Algeria/Manchester City), Kevin De Bruyne (Belgium/Manchester City), Kalidou Koulibaly (Senegal/Napoli), Antoine Griezmann (France/Barcelona), Mohamed Salah (Egypt/Liverpool), Eden Hazard (BEL/Real Madrid), Marquinhos (Brazil/Paris-SG), Raheem Sterling (Eengland/Manchester City), Joao Félix(Portugal/Atletico Madrid)

Women

Sam Kerr (Austria/Chelsea), Ellen White (England/Manchester City), Nilla Fischer (Sweden/Linkopings), Amandine Henry (France/Lyon), Lucy Bronze(England/Lyon), Alex Morgan (USA/Orlando Pride), Vivianne Miedema (Netherlands/Arsenal), Dzsenifer Marozsan (Germany/Lyon), Pernille Harder (Denmark/Wolfsburg), Sarah Bouhaddi (France/Lyon), Megan Rapinoe (USA/Reign FC), Lieke Martens (Netherlands/Barcelona), Sari van Veenendal (Netherlands/Atletico Madrid), Wendie Renard (France/Lyon), Rose Lavelle(USA/Washington Spirit), Marta (Brazil/Orlando Pride), Ada Hegerberg (Norway/Lyon), Kosovare Asllani (Sweden/CD Tacon), Sofia Jakobsson (Sweden/CD Tacon), Tobin Heath (USA/Portland Thorns)

 

 

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

NINE WINLESS GAMES

Arsenal 2-2 Crystal Palace (Oct 27, PL)

Liverpool 5-5 Arsenal  (Oct 30, EFL)

Arsenal 1-1 Wolves (Nov 02, PL)

Vitoria Guimaraes 1-1 Arsenal  (Nov 6, Europa)

Leicester 2-0 Arsenal (Nov 9, PL)

Arsenal 2-2 Southampton (Nov 23, PL)

Arsenal 1-2 Eintracht Frankfurt (Nov 28, Europa)

Norwich 2-2 Arsenal (Dec 01, PL)

Arsenal 1-2 Brighton (Dec 05, PL)

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MATCH INFO

Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
 
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Namibia beat Oman by 52 runs
UAE beat Namibia by eight wickets
UAE v Oman - abandoned
Oman v Namibia - abandoned