Iraqi civilians and US soldiers pull down a statue of Saddam Hussein in downtown Baghdad on April 9, 2003.
Iraqi civilians and US soldiers pull down a statue of Saddam Hussein in downtown Baghdad on April 9, 2003.
Iraqi civilians and US soldiers pull down a statue of Saddam Hussein in downtown Baghdad on April 9, 2003.
Iraqi civilians and US soldiers pull down a statue of Saddam Hussein in downtown Baghdad on April 9, 2003.

Saddam Hussein's archives 'spirited away' by the US military and never returned


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LONDON // Ten years ago, a crowd gathered in Firdos Square in Baghdad and pulled down a 12-metre statue of Saddam Hussein.

The event provided perhaps the iconic image of the Iraq invasion, and the day - April 9 - came to mark the end of Hussein's regime.

It also marked the beginning of the process of writing the history of Iraq under Hussein's Baath regime. That remains a controversial undertaking.

In the days and weeks after the fall of Baghdad, occupying US troops seized records from Hussein's palaces, Iraq's ministries of defence and intelligence, as well as Baath party institutions.

As much as 80 per cent of the former regime's documents were spirited away by the US military during those first months of the occupation.

The insight gained into the workings of the Hussein regime from the archive is "truly unique", said Mark Stout, resident historian at the International Spy Museum in Washington and a former intelligence analyst with the US State Department and the Central Intelligence Agency.

Mr Stout had access to hundreds of thousands of pages of the documents as well as transcripts of thousands of hours of covert voice recordings of top-level meetings apparently sanctioned by Hussein himself, copies of which are now stored in digital form at the Conflict Records Research Centre (CRRC) at the National Defence University in Washington.

Their use is controversial, however. Iraq demanded the return of all the original documents in 2008. Then, Saad Eskander, an Iraqi historian and the former the director general of Iraq's National Archives, called the US "the hungriest scavenger" of other nations' archives.

National archives are seen as part of the "cultural property" of a nation. They were first categorised as such in the 1954 Hague Conventions, then more explicitly in the 1977 protocols to the Geneva Conventions.

The United Nations Educational, Scientific and Cultural Organisation (Unesco) describes state archives as "an essential part of the heritage of any national community".

As such, Iraq's archives "should have been kept" in the country, said Saad Jawad, senior visiting fellow at the London School of Economics' Middle East Centre, and a former professor of political science at Baghdad University. In addition to the documents at CRRC in Washington, both Stanford University's Hoover Institution and the University of Colorado house significant collections of Iraqi documents.

In all cases, scholarship on those documents should wait, Mr Jawad suggested, until agreement over their ownership has been reached.

Along with fellow editors Kevin Woods and David Palkki, with whom he produced The Saddam Tapes: The Inner Workings of a Tyrant's Regime 1978-2001, Mr Stout acknowledged the controversy over their use. However, the editors argued in their introduction that state documents were separate from a nation's cultural property in part because of their potential military value. As a result "title passed to the capturing power".

"The editors find that analysing captured state records for historical purposes is consistent with international law and has a lengthy history of precedent in state behaviour."

And scholarship has proceeded at pace since the CRRC was opened in 2008. So far, 17 book-length publications have been published from the cache of Iraqi records at the CRRC, which also houses Al Qaeda documents seized in Afghanistan.

It is a cache, of which only a small amount has been made public - that offers a most complete picture of Hussein, said Mr Stout.

"In the history of totalitarian leaders there is not a lot of audio," he said, pointing out that there are only 11 minutes of private recordings of Adolph Hitler and none of Joseph Stalin. There are more than 2,000 hours of Hussein, however, spanning 15 years, almost the entire time he ruled Iraq.

"This is purely my own speculation. But I think Saddam believed he was a truly historic figure and that these [recordings] were his duty to posterity."

And the recordings, said Mr Stout, show a "very capable" leader.

"He was neither stupid nor crazy. He was very good at what he did, which was to survive in a cut-throat political environment."

He was also acutely aware of political currents in the region, even if he badly miscalculated Iran's ability to withstand an Iraqi attack in 1980 that only ended in a bloody stalemate eight years and hundreds of thousands of lives later.

In a July 1986 discussion with an unidentified male interlocutor, for instance, Hussein showed himself presciently aware of discontent on Arab streets, as well as the growing role of the Muslim Brotherhood and Islamist parties in general.

Noting that Islamists had an advantage in always being able to criticise Arab regimes for not being Islamic enough - "they can say that about any state in the modern age, according to traditional standards" - he also pointed out that they had yet to elucidate their own clear political programme, a disadvantage, he said, in trying to tempt people into revolution.

Pending academic review board approval, the CRRC documents are open to all scholars. But controversy over their use will persist until an agreement is reached with Iraq over legal ownership.

That could take time. When announcing the opening of the CRRC in 2008, Robert Gates, then US secretary of defence, argued they could prove as important to understanding "dictatorial third-world regimes" as the Smolensk files were to US Soviet scholars during the Cold War.

The Smolensk Archive was a trove of documents seized by Nazis from Odessa in the early stage of Germany's invasion of the Soviet Union in 1941 and then seized again by American occupying troops in Bavaria in 1945.

They were not handed back to Russia until 2002. Iraqi scholars will hope that the documents seized from Baghdad will not take quite as long to find their way home.

okarmi@thenational.ae

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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.

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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. 

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Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

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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.

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“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.

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“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.”

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Points Classification after Stage 1

1. Geraint Thomas (Britain / Team Sky) 20

2. Stefan Kueng (Switzerland / BMC Racing) 17

3. Vasil Kiryienka (Belarus / Team Sky) 15

4. Tony Martin (Germany / Katusha) 13

5. Matteo Trentin (Italy / Quick-Step) 11

6. Chris Froome (Britain / Team Sky) 10

7. Jos van Emden (Netherlands / LottoNL) 9

8. Michal Kwiatkowski (Poland / Team Sky) 8

9. Marcel Kittel (Germany / Quick-Step) 7

10. Edvald Boasson Hagen (Norway / Dimension Data) 6