Big challenges ahead for new imam of New York's proposed Islamic centre


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NEW YORK // The new imam of a proposed Islamic centre and mosque near where the World Trade Center was destroyed on September 11, 2001 faces as big a challenge as his predecessor in winning popular and financial support for the project.

Soon after the developers of the centre announced on Friday that Abdallah Adhami would replace Feisal Abdul Rauf as the lead imam, the blogosphere was alight with renewed attacks on the project, suggesting that right-wing critics would continue their vocal opposition to what they called the "mosquestrosity" no matter who leads the project.

With the 10th anniversary of the attacks this year, emotions across the United States could be raised even higher than they were last summer when the controversy over the proposed Islamic centre reached fever pitch in the US media, causing many American Muslims to fear heightened discrimination.

Mr Adhami was born in Washington, DC and started his religious education in Syria. He has a degree in architecture from Pratt University in New York City and taught at the Al Ghazali Islamic school in New Jersey. He lectures in the United States and Europe on religious law and has previously led prayers at the small mosque where the new centre is planned.

Mr Rauf will continue to be involved in the new centre and remain on the board but he will spend the next few months travelling, according to a statement from his publicist. The centre is sometimes called Cordoba House after his interfaith group but is also called Park51 after the physical site in downtown Manhattan.

Mr Rauf has just started a speaking tour across the United States following a State Department-sponsored tour of the Middle East last year. "Imam Feisal wants to meet the people of America where they are, to help build broader connections and understanding among all people of faith," the statement said. "To make that vision a reality, he is stepping back from the day-to-day details and operations of Cordoba House."

Neither Mr Rauf nor Mr Adhami could be reached for comment.

Much of the $100 million (Dh367m) needed to create the new mosque and centre has yet to be raised and there were differing visions for it held by Mr Rauf and Sharif el Gamal, the property developer whose company, Soho Properties, owns the site.

A statement issued by Mr Gamal on Friday said: "While Imam Feisal's vision has a global scope and his ideals for the Cordoba movement are truly exceptional, our community in lower Manhattan is local. Our focus is and must remain the residents of lower Manhattan and the Muslim American community in the greater New York area."

Imam Adhami was being given "an extraordinary opportunity to be a key adviser on a project going forward that has enormous creative and healing potential for the collective good in New York City and our nation", the statement said.

In an interview with The National last year, Mr Rauf said he envisioned the new centre being similar to a YMCA facility, which often combines sports and educational facilities for members of all faiths.

It was unclear whether there would be any changes to plans for the centre that include an Islamic prayer space, a spa and a memorial to the victims of the September 11 attacks.

Muzaffar Chisti, a friend of Mr Rauf and his wife, Daisy Khan, told The New York Times that differences between the imam and Mr Gamal over whether the centre should focus on people of all faiths or mostly Muslims had been evident for some months.

"The groundswell of support we saw over the summer for this project was not a wave of support for a developer's rights," Mr Chishti said. "It was support for a vision that was articulated by Imam Feisal."

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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