Ahmed Hamed has dreamt of rebuilding his pulverised home in Iraq's Mosul from the moment government forces recaptured the northern city from ISIS in 2017. But three years on, it remains a pile of rubble.
He is among tens of thousands of Iraqis who have filed claims to the Nineveh province's Subcommittee for Compensation, seeking reparations for material goods, injuries and even lives lost in the months-long fight to retake Mosul from the extremist militants.
"I still haven't gotten a cent, even though it's been so long since the liberation," said Mr Hamed, 25, who works menial day jobs to afford a small apartment.
His original home lies in Mosul's ravaged western half, where ISIS made its final stand in the city and where reconstruction has been the slowest.
Iraq gathered $30 billion (Dh110bn) in pledges from international donors in Kuwait in 2018 to rebuild, but virtually none of the funds have been disbursed.
The lack of progress has been widely blamed on Iraq's infamous bureaucracy, corruption that has siphoned off reconstruction funds and polarised city politics.
Amid the coronavirus pandemic and plummeting oil prices, Iraq's government is struggling to rake in enough monthly revenues to break even – pushing rebuilding even lower on its priorities list.
"Politicians keep telling us we need to go home," Mr Hamed said, slamming the government's insistence on closing down the camps where more than one million Iraqis, rendered homeless by the fighting, are still taking shelter.
"But how? Our homes are destroyed and there isn't a single public service that works."
According to a Norwegian Refugee Council survey in Mosul, more than 270,000 people remain unable to return home and of those living there, 64 per cent said they would be unable to pay rent in the next three months.
Every day, dozens of people queue outside a reception window at the Subcommittee for Compensation, clutching thick packets of multi-coloured forms they pray will be approved by the central committee in Baghdad.
Among them under the midsummer sun was Ali Elias, 65, who was hoping for news of his son, a soldier kidnapped by ISIS in 2017.
"I filed a claim on him shortly after the liberation, at least so we know what happened to him. It was sent to Baghdad, but no one answered," he said.
"I'm getting old and I'm exhausted by spending my life in these different government offices."
According to subcommittee head Mohammed Mahmoud, the body has received "90,000 claims, of which about 48,000 to 49,000 were for goods, houses, shops and other properties, and 39,000 for human loss – dead, wounded or missing".
"We processed three-fourths of the claims on material damage, but there aren't enough funds to actually pay them out. We were only able to compensate 2,500 families," he said.
Friday marked exactly three years since the Iraqi government declared victory over ISIS in Mosul on July 10, 2017. In one of their final acts, the militants blew up the Al Nuri mosque and its famous leaning minaret, which are now being restored with UAE assistance.
Most of the rebuilding efforts in the city have either been undertaken by individuals or by the United Nations and other international organisations.
The UN has reconstructed 2,000 homes, dozens of schools, healthcare centres, and water or power plants in Mosul since 2018, but even it has faced challenges.
According to a recent report by the American University of Iraq in Sulaimaniyah, the UN Development Programme (UNDP) complained the "government is stalling or blocking projects rather than facilitating them".
Seeking to root out corruption, the UN introduced long vetting processes, which further delayed rebuilding.
The report accused ex-Mosul governor Nawfal Aqoub of seeking bribes and kickbacks from reconstruction companies.
Even when a project was completed, authorities often failed to hire staff, wrote its authors Zmkan Ali Saleem and Mac Skelton.
The scandalous testimonies found an audience in Iraqi Prime Minister Mustafa Al Kadhimi, who travelled to Mosul in June and promised things would change.
"I want to personally look at every contract for Mosul's reconstruction, so that we no longer see a single case of exploitation or corruption," said Mr Al Kadhimi, who took office in May.
But the outlook remains grim.
Already, the housing and migration ministries were two of the worst-funded, making up 2 per cent and 0.1 per cent of cabinet's 2019 budget, respectively.
They were the only two ministries whose salary expenses shrank that year.
"Baghdad has done too little in response to this catastrophe," said Muzaham Al Khayyat, who briefly governed the city when Mr Aqoub was ousted.
Now, with the government facing a liquidity crisis, authorities are scraping together funds each month to pay eight million workers, pensioners and welfare recipients.
Barely breaking even, they appear unwilling to grow costs further by funding compensation or reconstruction.
"We asked the finance minister to set aside up to 20 billion dinars [Dh61.6m] for compensation in Nineveh, but he hasn't approved our request," said lawmaker Mahasen Hamdoun, who hails from the province.
"Kadhimi promised a lot during his visit, but nothing was done."
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Company Profile
Company name: Yeepeey
Started: Soft launch in November, 2020
Founders: Sagar Chandiramani, Jatin Sharma and Monish Chandiramani
Based: Dubai
Industry: E-grocery
Initial investment: $150,000
Future plan: Raise $1.5m and enter Saudi Arabia next year
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
Meydan racecard:
6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres
7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) | 1,600m
7.40pm: Meydan Classic Trial (TB) Conditions | $100,000 (Turf) | 1,400m
8.15pm: Al Shindagha Sprint (TB) Group 3 | $200,000 (D) | 1,200m
8.50pm: Handicap (TB) | $175,000 (D) | 1,600m
9.25pm: Handicap (TB) | $175,000 (T) | 2,000m
10pm: Handicap (TB) | $135,000 (T) | 1,600m
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
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
Mohammed bin Zayed Majlis
Short-term let permits explained
Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law