The government that Iraq's parliament confirmed overnight was a product of last-minute backroom deals, resulting in a vacant oil minister position and Kurdish factions that run northern Iraq without any significant portfolios. Out of 15 ministers, there is only one woman - a former member of the Kurdistan Regional Government.
The new prime minister, Mustafa Al Kadhimi, relented to demands by pro-Iranian powers that could undermine how much say he has to run the affairs of the country. Iraq has enormous energy resources but huge poverty and a dysfunctional infrastructure.
With Iraq reeling from the impact of slashed oil prices, the coronavirus and steep levels of corruption, here are the main figures in charge of lifting Iraq out of consecutive messes that destroyed a significant proportion of the last two generations.
Interior Ministry: Othman Ali Farhood Musheer Al Ghanimi
Born in 1958 in the Shiite town of Diwaniya in southern Iraq, Mr Farhood is an ally of Iran and holds the most sensitive position in the cabinet, having been the army's chief of staff until his appointment.
After 2003 US-led invasion to topple Saddam Hussein, Mr Farhood was part of the American-backed fight against Al Qaeda-linked militants and was responsible for forces that escorted mostly Iraqi and Iranian pilgrims during Shiite commemorations in the holy city of Najaf.
He was in the military during the 1980 to 1988 Iran-Iraq war and his hometown, on the edge of the downtrodden largely Shiite south, was a major source of cannon fodder for Saddam during the conflict.
The war with Iran shaped the generation of Mr Farhood. Saddam marketed the war along ethnic lines, portraying Iraq as the eastern flank of the Arab world against a Persian threat.
Finance Ministry: Ali Allawi
Mr Allawi, 73, is the new Cabinet's most recognized figure on the international arena and friend of the new prime minister. He held several ministerial portfolios in the years after Saddam and wrote about his experience in a 2007 book, 'The occupation of Iraq: winning the war, losing the peace.' He blamed the country's "avaricious" and a "mostly venal and incompetent" political class as responsible for the chaos and corruption that still plagues his homeland.
The family of the former financier fled Iraq after the 1958 coup that overthrew King Faisal II. Mr Allawi studied in Britain and America – including at the Massachusetts Institute of Technology and worked for the World Bank. Mr Allawi is the nephew of the late Ahmed Chalabi, who organised the opposition to Saddam and played a major role in the toppling of his Baathist rule.
Health Ministry: Hassan Mohammed Abbas Salman
The man with perhaps the most difficult job in Iraq given a global pandemic, Mr Abbas will be in charge of containing the coronavirus in a country that is largely disregarding curfews and social distancing - the latest public example being the very parliament session that gave confidence to the Cabinet where few wore masks or maintained distance.
Mr Abbas, born in 1969, has a doctorate in pharmacy from the University of Baghdad and hails from Diyala, a governorate just west of the capital that borders Iran. His last position was head of the state's Medical City Hospital.
Electricity Ministry: Majid Mahdi Hantoush
A network of corruption distinguishes Iraq's electricity sector as the most inefficient service sector with a capacity to produce an estimated 16,000 megawatts - massively short of the 24,000 to 30,000 megawatts needed.
Billions of dollars went to supposedly fixing the electricity sector but resulted in little benefit, with large white elephant power plants and imaginary grid expansions.
Before UN sanctions were imposed on Iraq for its invasion of Kuwait in 1990, Iraq's electricity production comfortably exceeded demand.
Mr Hantoush spent his entire career as an employee of the Electricity Ministry. His last position was head of the ministry's technical division. He was born in 1961 in Baghdad.
Youth and Sport Ministry: Adnan Dirjal Matar Jasim
As a footballer, Mr Dirjal was one of the most popular figures in Iraq's 1980s heyday of sport under Saddam.
Football was a generally risky career as the dictator's late son Uday took an interest in the national team. On several occasions, players who Uday thought performed badly were imprisoned and tortured, emerging with injuries that would delay their return to the squad.
Mr Dirjal was a solid central defender and remained mostly in the good books of Uday, despite an own-goal once against Jordan in the 1980s. He was a member of the Iraqi army team that won the World Military Championship in Kuwait in 1979, a decade before Saddam invaded the country.
Mr Dirjal was also on the team that won the Gulf Cup Championship in Muscat in 1984 but injury prevented him from participating in the World Cup in Mexico two years later. It was Iraq's first and only appearance in football's top competition, exiting at the preliminary stage after narrow losses to Paraguay, Belgium, and Mexico.
After his retirement in the early 1990s, Mr Dirjal coached the national team for two years and was also secretary general of the Iraqi Football Association.
As a player, Mr Dirjal is most famous for a laser-guided goal in a match against South Korea from 35 yards out that pierced through the upper right corner.
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Defence Ministry: Juma Emad Saadoun Khattab
Mr Saadoun is from Saddam Hussein's home governorate of Saladin and is one of few Sunni officers in the Shiite dominated Iraqi military. He was born in 1956.
Water Ministry: Mehdi Rasheed Mehdi
Born in Baghdad in 1967, Mr Rasheed is a career water specialist.
Transport Ministry: Nasir Hussein Bander Hamad
Mr Hamad headed the Iraqi Civil Aviation Authority. He was born in Baghdad in 1954.
Planning Ministry: Khalid Battal Najim Abdullah
Mr Najim headed Anbar University in eastern Iraq and has a PhD in Civil engineering from the University of Nottingham. He was born in 1976.
Labour and Social Affairs Ministry: Adil Hashush Jabir Jassim
Mr Jassim's experience has been mostly in local government. He was born in the southern province of Dhi Qar in 1968.
Industry and Minerals Ministry: Manhal Aziz Mahmoud
Mr Mahmoud is an industrial researcher and trainer. He was born in Mosul in 1964.
Education Ministry: Ali Hameed Mukhlif
Mr Mukhlif, born in 1963 in Baghdad, has had a long career as an educator and manager in the ministry.
Higher Education and Science Ministry: Nabil Khadim Abdul Sahib
Mr Abdul Sahib taught at several universities in Iraq. He has a PhD in mechanical engineering from Moscow University and was born in 1964.
Telecommunications Ministry: Arkam Shihab Ahmed Kadhim
Born in 1977, Mr Kadhim is the youngest member of the cabinet and is an engineering graduate of the Al Mustansiriya University in Baghdad.
Construction and Housing Ministry: Nazineen Mohammed Wassaw Sheikh Mohammad
The only woman in the Cabinet, Ms Sheikh Mohammad is an engineer and a former official in the Kurdistan Regional Government. She was born in 1959
Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
Zayed Sustainability Prize
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Read more about the coronavirus
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
FIXTURES (all times UAE)
Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)
Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
Defending champions
World Series: South Africa
Women’s World Series: Australia
Gulf Men’s League: Dubai Exiles
Gulf Men’s Social: Mediclinic Barrelhouse Warriors
Gulf Vets: Jebel Ali Dragons Veterans
Gulf Women: Dubai Sports City Eagles
Gulf Under 19: British School Al Khubairat
Gulf Under 19 Girls: Dubai Exiles
UAE National Schools: Al Safa School
International Invitational: Speranza 22
International Vets: Joining Jack
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Reading List
Practitioners of mindful eating recommend the following books to get you started:
Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung
How to Eat by Thich Nhat Hanh
The Mindful Diet by Dr Ruth Wolever
Mindful Eating by Dr Jan Bays
How to Raise a Mindful Eaterby Maryann Jacobsen
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
The specs
Engine: Dual 180kW and 300kW front and rear motors
Power: 480kW
Torque: 850Nm
Transmission: Single-speed automatic
Price: From Dh359,900 ($98,000)
On sale: Now
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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
