• An Iraqi federal policeman fires a machine gun at an ISIS position on a nearby rooftop during fighting in west Mosul in April 2017. Getty Images
    An Iraqi federal policeman fires a machine gun at an ISIS position on a nearby rooftop during fighting in west Mosul in April 2017. Getty Images
  • Iraqi troops patrol areas retaken from ISIS in western Mosul on March 9, 2017. AFP
    Iraqi troops patrol areas retaken from ISIS in western Mosul on March 9, 2017. AFP
  • Iraqi forces fighting to retake Mosul airport from ISIS fire a missile from a rocket launcher on February 23, 2017. Florian Neuhof / The National
    Iraqi forces fighting to retake Mosul airport from ISIS fire a missile from a rocket launcher on February 23, 2017. Florian Neuhof / The National
  • An Iraqi soldier sprays fire at an ISIS position across the road in west Mosul. Florian Neuhof / The National
    An Iraqi soldier sprays fire at an ISIS position across the road in west Mosul. Florian Neuhof / The National
  • Iraqi army personnel check ammunition during clashes with ISIS militants north of Mosul on December 29, 2016. Reuters
    Iraqi army personnel check ammunition during clashes with ISIS militants north of Mosul on December 29, 2016. Reuters
  • Members of an Iraqi special forces police unit fire at ISIS. Reuters
    Members of an Iraqi special forces police unit fire at ISIS. Reuters
  • A member of the Iraqi special forces runs for cover. Reuters
    A member of the Iraqi special forces runs for cover. Reuters
  • Iraqi families escape the fighting in a bullet-strewn vehicle outside Mosul. AFP
    Iraqi families escape the fighting in a bullet-strewn vehicle outside Mosul. AFP
  • Iraqi families seen near Qayyarah, outside Mosul. AFP
    Iraqi families seen near Qayyarah, outside Mosul. AFP
  • Popular Mobilisation Forces (PMF) personnel fire artillery rounds. Reuters
    Popular Mobilisation Forces (PMF) personnel fire artillery rounds. Reuters
  • An Iraqi air force helicopter fires missiles at ISIS targets. Reuters
    An Iraqi air force helicopter fires missiles at ISIS targets. Reuters
  • Iraqi tanks advance towards ISIS positions in the Old City in western Mosul on June 18, 2017. Reuters
    Iraqi tanks advance towards ISIS positions in the Old City in western Mosul on June 18, 2017. Reuters
  • An image grab taken from an ISIS propaganda video shows Abu Bakr Al Baghdadi addressing worshippers at a mosque in Mosul in 2014. AFP
    An image grab taken from an ISIS propaganda video shows Abu Bakr Al Baghdadi addressing worshippers at a mosque in Mosul in 2014. AFP
  • An Iraqi special forces soldier looks down the entrance of a tunnel used by ISIS fighters inside a restaurant in Bazwaya, east of Mosul. Reuters
    An Iraqi special forces soldier looks down the entrance of a tunnel used by ISIS fighters inside a restaurant in Bazwaya, east of Mosul. Reuters
  • Displaced Iraqis flee their homes in western Mosul. Reuters
    Displaced Iraqis flee their homes in western Mosul. Reuters
  • Children play in Qayyara, outside Mosul, where ISIS fighters set fire to crude oil fields as they retreated in October 2016. Photo: Alessio Romenzi
    Children play in Qayyara, outside Mosul, where ISIS fighters set fire to crude oil fields as they retreated in October 2016. Photo: Alessio Romenzi
  • An Iraqi army soldier gestures above an accused ISIS member who tried to flee Mosul on October 31, 2016. Photo: Alessio Romenzi
    An Iraqi army soldier gestures above an accused ISIS member who tried to flee Mosul on October 31, 2016. Photo: Alessio Romenzi
  • Al Nuri Mosque in Mosul, destroyed by ISIS, is being rebuilt with assistance from the UAE. Reuters
    Al Nuri Mosque in Mosul, destroyed by ISIS, is being rebuilt with assistance from the UAE. Reuters
  • A man cries as he carries his daughter while walking from an ISIS-controlled part of Mosul towards Iraqi special forces during a battle in Mosul, Iraq, March 4, 2017. Reuters
    A man cries as he carries his daughter while walking from an ISIS-controlled part of Mosul towards Iraqi special forces during a battle in Mosul, Iraq, March 4, 2017. Reuters
  • ISIS militants firing automatic weapons during a firefight outside Mosul, near Nineveh, Iraq.
    ISIS militants firing automatic weapons during a firefight outside Mosul, near Nineveh, Iraq.
  • A view of Al Nuri Mosque in Mosul, Iraq, where ISIS declared a caliphate in 2014. Photo: Gus Palmer / Keo Films / Handout
    A view of Al Nuri Mosque in Mosul, Iraq, where ISIS declared a caliphate in 2014. Photo: Gus Palmer / Keo Films / Handout
  • Iraqi security forces take part in an operation against ISIS in Al Shura, south of Mosul. Reuters
    Iraqi security forces take part in an operation against ISIS in Al Shura, south of Mosul. Reuters
  • Iraqi Counter-Terrorism Service making the victory gesture as members hold the black ISIS flag upside down outside the destroyed Al Nuri Mosque in the Old City of Mosul after the area was retaken. AFP
    Iraqi Counter-Terrorism Service making the victory gesture as members hold the black ISIS flag upside down outside the destroyed Al Nuri Mosque in the Old City of Mosul after the area was retaken. AFP
  • An Iraqi forces sniper looks on as smoke billows following an air strike by US-led international coalition forces fighting ISIS in the Old City of Mosul on July 9, 2017. AFP
    An Iraqi forces sniper looks on as smoke billows following an air strike by US-led international coalition forces fighting ISIS in the Old City of Mosul on July 9, 2017. AFP
  • A mass grave of ISIS victims in Mosul. AP
    A mass grave of ISIS victims in Mosul. AP
  • Iraqi soldiers take cover during clashes with ISIS in Mosul. Reuters
    Iraqi soldiers take cover during clashes with ISIS in Mosul. Reuters
  • Counter-terrorism service troops advance towards Ghozlani military complex, south of Mosul, on February 23, 2017. Reuters
    Counter-terrorism service troops advance towards Ghozlani military complex, south of Mosul, on February 23, 2017. Reuters

Five years on: lessons learnt by the US military during Mosul's liberation


Willy Lowry
  • English
  • Arabic

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.

  • Members of a demining squad take part in an operation to clear mines planted by ISIS militants in the Old City of Mosul, Iraq. All photos: Reuters
    Members of a demining squad take part in an operation to clear mines planted by ISIS militants in the Old City of Mosul, Iraq. All photos: Reuters
  • A member of a demining squad gives directions during an operation to clear mines in the Old City of Mosul.
    A member of a demining squad gives directions during an operation to clear mines in the Old City of Mosul.
  • Members of a demining squad take part in an operation to clear mines in the Old City of Mosul.
    Members of a demining squad take part in an operation to clear mines in the Old City of Mosul.
  • A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
    A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
  • A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
    A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
  • A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
    A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
  • A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
    A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
  • A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
    A member of a demining squad takes part in an operation to clear mines in the Old City of Mosul.
  • A member of a demining squad writes the word 'safe' on a wall.
    A member of a demining squad writes the word 'safe' on a wall.
  • A member of a demining squad walks down a street during an operation to clear mines planted by ISIS militants in the Old City of Mosul.
    A member of a demining squad walks down a street during an operation to clear mines planted by ISIS militants in the Old City of Mosul.

“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.”

American soldiers are seen at the US army base in Qayyara, south of Mosul, on October 25, 2016. Reuters
American soldiers are seen at the US army base in Qayyara, south of Mosul, on October 25, 2016. Reuters

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.

  • Foreign tourists walk inside Mosul's Old City in Iraq after the city's liberation from the Islamic State group. All photos: Reuters
    Foreign tourists walk inside Mosul's Old City in Iraq after the city's liberation from the Islamic State group. All photos: Reuters
  • Mosul is the second-largest city in Iraq.
    Mosul is the second-largest city in Iraq.
  • The city was liberated in 2017 after three years under the Islamic State's rule.
    The city was liberated in 2017 after three years under the Islamic State's rule.
  • The occupation left Mosul, especially its Old City, in ruins and its people displaced.
    The occupation left Mosul, especially its Old City, in ruins and its people displaced.
  • Iraq now issues visas on arrival for several nationalities to boost tourism.
    Iraq now issues visas on arrival for several nationalities to boost tourism.
  • Visitors in Mosul are introduced to the city's heritage and marketplaces.
    Visitors in Mosul are introduced to the city's heritage and marketplaces.
  • Tourists walk inside the Old City.
    Tourists walk inside the Old City.
  • The 800-year-old Al Nuri mosque and its leaning minaret are being rebuilt thanks to a joint project by the UAE and Unesco.
    The 800-year-old Al Nuri mosque and its leaning minaret are being rebuilt thanks to a joint project by the UAE and Unesco.
  • Tourists look at the archaeological artefacts from Al Nuri mosque.
    Tourists look at the archaeological artefacts from Al Nuri mosque.

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
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Switch%20Foods%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202022%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Edward%20Hamod%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Plant-based%20meat%20production%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2034%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%246.5%20million%3Cbr%3E%3Cstrong%3EFunding%20round%3A%3C%2Fstrong%3E%20Seed%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Based%20in%20US%20and%20across%20Middle%20East%3C%2Fp%3E%0A
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
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHayvn%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EChristopher%20Flinos%2C%20Ahmed%20Ismail%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EAbu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3Efinancial%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3Eundisclosed%3Cbr%3E%3Cstrong%3ESize%3A%3C%2Fstrong%3E%2044%20employees%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Eseries%20B%20in%20the%20second%20half%20of%202023%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EHilbert%20Capital%2C%20Red%20Acre%20Ventures%3C%2Fp%3E%0A
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.

W.
Wael Kfoury
(Rotana)

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Belong%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Michael%20Askew%20and%20Matthew%20Gaziano%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Technology%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%243.5%20million%20from%20crowd%20funding%20and%20angel%20investors%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
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

Updated: July 12, 2022, 4:01 AM