Western ISIS recruits are believed to be responsible for more than half the genocide crimes committed against the Yazidi people.
A report into the actions of ISIS foreign fighters reveals that dozens of Yazidi survivors encountered terrorist recruits in captivity.
The terrorist group massacred thousands of Yazidi men and older women in 2014 and left them in mass graves.
The militants then took young boys to train as child soldiers and girls as sex slaves.
The Counter Extremism Project interviewed 67 genocide survivors, many of whom said they were abused or assaulted by western ISIS recruits.
In one case, a Yazidi woman describes the involvement of British extremist Siddhartha Dhar, a former bouncy castle salesman and ISIS convert from east London.
She said that Dhar, who is also known as Abu Rumaysah, kept her captive and raped her as a 16-year-old.
The report's author, CEP strategic adviser Liam Duffy, said eyewitness accounts collected from survivors demonstrate "widespread involvement" of western ISIS recruits in the enslavement of Yazidis.
"At the very least, the involvement of westerners in the mass rape and enslavement of Yazidi women and children was more widespread than public perceptions or prosecution rates would suggest," he said.
"Of 67 survivors surveyed, only 10 had not come into contact with foreign members, meaning some 85 per cent had come into contact with foreign ISIS members during their time in captivity.
"Just over 50 per cent of respondents had come into contact with western ISIS recruits, from western Europe, North America or Australia, while in captivity."
Using archived social media activity, interviews with captured or stranded foreign fighters and first-hand testimonies from those held captive by ISIS, the report collated evidence of western foreign fighters’ "extensive involvement" in the atrocities.
Mr Duffy called on European governments to take action against those involved in war crimes.
“As the fate of hundreds of their own citizens who joined ISIS remains in the balance in northern Syria, western governments must investigate whether crimes against humanity were committed by these recruits, as well as those who have already returned to no sanction," he said.
"As this paper shows, involvement by westerners in the sexual enslavement of Yazidi women and girls was widespread, yet so far, no one has been made to answer for these atrocities.
"It is a moral and legal imperative that states committed to justice and the rule of law pursue accountability for the Yazidi genocide, starting with their own citizens.”
Germany is leading the way with trials seeking prosecutions for war crimes.
"Despite the widespread involvement of westerners in the genocide exemplified by this report, only Germany has brought a handful of charges against western home-grown recruits," Mr Duffy said.
"Many western ISIS recruits have even returned to their home countries to continue to live as civilians."
David Ibsen, executive director for CEP, called for ISIS fighters to be held accountable.
"The West has a responsibility to its citizens and to the Yazidi people, to hold these foreign fighters accountable for their heinous actions," he said.
"From a human rights and national security perspective, it is imperative that investigations are led into returnees and nationals stranded overseas for the crimes committed."
The UN's ISIS war crimes investigation team (Unitad) is hoping to launch prosecutions this year using evidence uncovered in the mass graves.
This month, the Iraqi parliament approved a law that for the first time recognises the crimes committed by ISIS against Yazidi women and children, and other ethnic and religious groups, as genocide and crimes against humanity.
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
MATCH INFO
Barcelona 2
Suarez (10'), Messi (52')
Real Madrid 2
Ronaldo (14'), Bale (72')
Killing of Qassem Suleimani
Sholto Byrnes on Myanmar politics
Frida%20
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What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
THE BIG THREE
NOVAK DJOKOVIC
19 grand slam singles titles
Wimbledon: 5 (2011, 14, 15, 18, 19)
French Open: 2 (2016, 21)
US Open: 3 (2011, 15, 18)
Australian Open: 9 (2008, 11, 12, 13, 15, 16, 19, 20, 21)
Prize money: $150m
ROGER FEDERER
20 grand slam singles titles
Wimbledon: 8 (2003, 04, 05, 06, 07, 09, 12, 17)
French Open: 1 (2009)
US Open: 5 (2004, 05, 06, 07, 08)
Australian Open: 6 (2004, 06, 07, 10, 17, 18)
Prize money: $130m
RAFAEL NADAL
20 grand slam singles titles
Wimbledon: 2 (2008, 10)
French Open: 13 (2005, 06, 07, 08, 10, 11, 12, 13, 14, 17, 18, 19, 20)
US Open: 4 (2010, 13, 17, 19)
Australian Open: 1 (2009)
Prize money: $125m
The five pillars of Islam
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
RESULTS
1.45pm: Maiden Dh75,000 1,200m
Winner: Lady Parma, Richard Mullen (jockey), Satish Seemar (trainer).
2.15pm: Maiden Dh75,000 1,200m
Winner: Tabernas, Connor Beasley, Ahmed bin Harmash.
2.45pm: Handicap Dh95,000 1,200m
Winner: Night Castle, Connor Beasley, Satish Seemar.
3.15pm: Handicap Dh120,000 1,400m
Winner: Mystique Moon, Sam Hitchcott, Doug Watson.
3.45pm: Handicap Dh80,000 1,400m
Winner: Mutawakked, Szczepan Mazur, Musabah Al Muhairi.
4.15pm: Handicap Dh90,000 1,800m
Winner: Tafaakhor, Sandro Paiva, Ali Rashid Al Raihe.
4.45pm: Handicap Dh80,000 1,950m
Winner: Cranesbill, Fabrice Veron, Erwan Charpy.
Honeymoonish
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MATCH INFO
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
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
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