After nine gruelling months of street-to-street fighting and near-continuous aerial bombardment, Iraqi forces in July 2017 wrested control of Mosul, Iraq's second-largest city, from the brutal hands of ISIS.
Months in the making, the victory could not have come when it did without intense support from a US-led coalition that helped to arm, train and equip Iraqi soldiers.
It also provided key information and air support to the local forces that only three years earlier had been humiliated by the speed and scope of the ISIS advance.
Mosul's liberation stands as a watershed moment in the fight against ISIS and signalled the start of the end for the terror group that at its peak in 2014 controlled about one third of Syria and Iraq, murderously governing a territory almost the size of England.
“The writing was on the wall that the so called caliphate's days were numbered,” said Nathan Sales of the Atlantic Council, who served as co-ordinator for counter-terrorism and the special envoy to the global coalition to defeat ISIS under former president Donald Trump.
Mr Sales, who began that role a month after the battle of Mosul ended, said it was a time of optimism in Iraq and in the Trump administration.
“With Iraq’s second-largest city now having been liberated and in friendly hands, it was only a matter of time before the campaign ended in the total defeat of the so-called ISIS caliphate,” he told The National.
For three years, the black-and-white ISIS flag flew over Mosul, a city of more than 1.6 million people in Nineveh province, whose rich history is deeply intertwined with that of the region.
It was perhaps the clearest indication of just how serious a threat the group posed to the region and to the world.
In 2014, Abu Bakr Al Baghdadi declared a "caliphate" from the lecturn of the Great Mosque of Al Nuri, a renowned centre of worship, whose leaning minaret was long a symbol for the city.
ISIS would later destroy the structure, along with much of the Old City, during the battle of Mosul.
The fight to liberate the city took nearly a year of planning, vicious fighting and the support of dozens of countries.
The US-led military coalition, called Operation Inherent Resolve, had the task of eradicating the terror group, but was hesitant to put too many boots on the ground after the US had withdrawn its forces in 2011 at the end of the Iraq War.
“We had to come up with a way to help the Iraqis without a significant ground force,” a retired US army colonel, who worked with the operation in Baghdad at the peak of the anti-ISIS fight, told The National.
The coalition decided to focus on "the use of air power and the use of advisers to both train and retrain the Iraqi army to get them up to a level where they could take back some of the cities that they lost to ISIS".
Starting in the autumn of 2016, Iraqi forces with the help of Kurdish Peshmerga and coalition air support gradually started to take villages surrounding Mosul.
By the summer of 2017, the fight was fully in the ancient city, leading to intense urban warfare.
“It was hard work and complex,” the colonel recalled.
“It required synchronising air power, ground power, and engineering equipment to clear away rubble and to reduce obstacles.”
The job was made more difficult by the presence of civilians in the city, a concern ISIS did not share.
“It was a huge factor, ISIS was in and amongst the population,” said the retired colonel, who praised the coalition's ability to use “precise” air strikes against the enemy.
“I don't think there has ever been a more precise air campaign."
But thousands of civilians were killed or wounded in Mosul during the intense fighting that reduced much of the city to rubble. Some of these deaths were caused by US and coalition air strikes.
After more than nine months of fighting, the Iraqi army finally reclaimed the city.
It was a huge blow to ISIS, whose territorial decline increased rapidly in the following months, ending in their final loss in Baghouz, Syria, in March 2019.
The liberation of Mosul proved that the US Army and coalition forces could be successful even without their own troop there, said Maj Thomas Arnold, a US army strategist who studied the battle of Mosul.
“What we learnt is that we can keep people in the field as long as they're willing to fight," Mr Arnold said.
Mr Arnold, who spoke to The National in a personal capacity and whose views do not represent the US Army, believes that the US has carried over some of the lessons learnt in its support of the Iraqi army against ISIS to the war in Ukraine and its support of the Ukrainian military.
He said that while there was no official coalition supporting Ukraine, the US and other Nato countries stepped up to ensure Ukrainians had the tools and equipment needed to defend themselves, something the coalition forces also did for the Iraqi.
Mr Sales agreed. “The strategy of empowering motivated local partners worked very well in Iraq, worked very well in Syria. It’s working in Ukraine."
But the strategy is by no means a guarantee of success.
The Taliban last year prevailed in a 20-year conflict with western-backed Afghan security forces, who in many instances suffered from poor morale and a lack of basic weapons and provisions, as corruption swept the ranks.
Stage results
1. Julian Alaphilippe (FRA) Deceuninck-QuickStep 4:39:05
2. Michael Matthews (AUS) Team BikeExchange 0:00:08
3. Primoz Roglic (SLV) Jumbo-Visma same time
4. Jack Haig (AUS) Bahrain Victorious s.t
5. Wilco Kelderman (NED) Bora-Hansgrohe s.t
6. Tadej Pogacar (SLV) UAE Team Emirates s.t
7. David Gaudu (FRA) Groupama-FDJ s.t
8. Sergio Higuita Garcia (COL) EF Education-Nippo s.t
9. Bauke Mollema (NED) Trek-Segafredo s.t
10. Geraint Thomas (GBR) Ineos Grenadiers s.t
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
COMPANY%20PROFILE
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The BIO
Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.
Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.
Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.
Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.
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
Which honey takes your fancy?
Al Ghaf Honey
The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year
Sidr Honey
The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest
Samar Honey
The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments
Greatest Royal Rumble results
John Cena pinned Triple H in a singles match
Cedric Alexander retained the WWE Cruiserweight title against Kalisto
Matt Hardy and Bray Wyatt win the Raw Tag Team titles against Cesaro and Sheamus
Jeff Hardy retained the United States title against Jinder Mahal
Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos
Seth Rollins retains the Intercontinental title against The Miz, Finn Balor and Samoa Joe
AJ Styles remains WWE World Heavyweight champion after he and Shinsuke Nakamura are both counted out
The Undertaker beats Rusev in a casket match
Brock Lesnar retains the WWE Universal title against Roman Reigns in a steel cage match
Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last
Company%C2%A0profile
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FFP EXPLAINED
What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.
What the rules dictate?
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.
What are the penalties?
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.
Company%20profile
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The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%20Dual%20synchronous%20electric%20motors%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E660hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E1%2C100Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E488km-560km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh850%2C000%20(estimate)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EOctober%3C%2Fp%3E%0A
Ruwais timeline
1971 Abu Dhabi National Oil Company established
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
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