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."
Monster
Directed by: Anthony Mandler
Starring: Kelvin Harrison Jr., John David Washington
3/5
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
AL%20BOOM
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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
ENGLAND SQUAD
Goalkeepers Pickford (Everton), Pope (Burnley), Henderson (Manchester United)
Defenders Alexander-Arnold (Liverpool), Chilwell (Chelsea), Coady (Wolves), Dier (Tottenham), Gomez (Liverpool), James (Chelsea), Keane (Everton), Maguire (Manchester United), Maitland-Niles (Arsenal), Mings (Aston Villa), Saka (Arsenal), Trippier (Atletico Madrid), Walker (Manchester City)
Midfielders: Foden (Manchester City), Henderson (Liverpool), Grealish (Aston Villa), Mount (Chelsea), Rice (West Ham), Ward-Prowse (Southampton), Winks (Tottenham)
Forwards: Abraham (Chelsea), Calvert-Lewin (Everton), Kane (Tottenham), Rashford (Manchester United), Sancho (Borussia Dortmund), Sterling (Manchester City)
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Bridgerton%20season%20three%20-%20part%20one
%3Cp%3E%3Cstrong%3EDirectors%3A%20%3C%2Fstrong%3EVarious%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Nicola%20Coughlan%2C%20Luke%20Newton%2C%20Jonathan%20Bailey%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
Another way to earn air miles
In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.
An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.
“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.
RESULTS
5pm: Maiden | Dh80,000 | 1,600m
Winner: AF Al Moreeb, Tadhg O’Shea (jockey), Ernst Oertel (trainer)
5.30pm: Handicap | Dh80,000 | 1,600m
Winner: AF Makerah, Adrie de Vries, Ernst Oertel
6pm: Handicap | Dh80,000 | 2,200m
Winner: Hazeme, Richard Mullen, Jean de Roualle
6.30pm: Handicap | Dh85,000 | 2,200m
Winner: AF Yatroq, Brett Doyle, Ernst Oertel
7pm: Shadwell Farm for Private Owners Handicap | Dh70,000 | 2,200m
Winner: Nawwaf KB, Patrick Cosgrave, Helal Al Alawi
7.30pm: Handicap (TB) | Dh100,000 | 1,600m
Winner: Treasured Times, Bernardo Pinheiro, Rashed Bouresly
%20Ramez%20Gab%20Min%20El%20Akher
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Review: Tomb Raider
Dir: Roar Uthaug
Starring: Alicia Vikander, Dominic West, Daniel Wu, Walter Goggins
two stars
Bio
Age: 25
Town: Al Diqdaqah – Ras Al Khaimah
Education: Bachelors degree in mechanical engineering
Favourite colour: White
Favourite place in the UAE: Downtown Dubai
Favourite book: A Life in Administration by Ghazi Al Gosaibi.
First owned baking book: How to Be a Domestic Goddess by Nigella Lawson.
The%20specs
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ASHES SCHEDULE
First Test
November 23-27 (The Gabba, Brisbane)
Second Test
December 2-6 (Adelaide Oval, Adelaide)
Third Test
December 14-18 (Waca Ground, Perth)
Fourth Test
December 26-30 (Melbourne Cricket Ground, Melbourne)
Fifth Test
January 4-8, 2018 (Sydney Cricket Ground, Sydney)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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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
Stree
Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5