RASHIDIYA, IRAQ // His name was Ayman, but the couple who brought the boy home to their Iraqi village after buying him for $500 called him Ahmed.
ISIL militants had killed or enslaved Ayman’s parents in their purge of the Yazidi religious minority to which he belongs, then sold the four-year-old to Umm and Abu Ahmed, who are Muslims.
For the 18 months he lived with the couple, his relatives assumed he was dead, one of thousands of Yazidis who have been missing since the militants overran their homes in what the United Nations has labelled genocide.
When Iraqi forces retook east Mosul and the surrounding area last week, they found Ayman and returned him to what is left of his family. While their reunion was full of joy, breaking the bond between Ayman and his adoptive parents brought new sorrow.
At his home in Rashidiya, north of Mosul, Abu Ahmed swiped through photographs of the boy on his phone, and empties a box of the toys Ayman played with, including a children’s book for learning Arabic script.
The windows of the couple’s one-story home on the eastern bank of the Tigris river have been shattered by a blast that destroyed their neighbour’s house, evidence of the fierce fighting that will continue when the army attacks the western side, which ISIL still controls.
It was Umm Ahmed’s idea to adopt a child. The couple were childless and she heard ISIL was selling orphans in the town of Tel Afar, some 40km to the west.
“My objective was to win favour (with God),” said Umm Ahmed. To be honest, I wanted to teach him my religion, Islam.”
Her husband, a government employee, was against the idea but could not dissuade his wife, who went alone to get the boy from an orphanage run by the militants, paying for him with her earnings as a teacher.
Although the boy cried and did not want to go with her, she coaxed him, saying: “Come, you will be my child. We will live together and I will buy you everything.”
Gradually he grew accustomed to his adoptive parents, who taught him Arabic instead of the Kurdish dialect spoken by Yazidis. They told people he was a nephew they had taken in and enrolled him at the local school under the name Ahmed Shareef, but mostly he was kept indoors.
“He was really smart. I taught him to pray and perform ablutions. Do you know how much of the Quran he memorised?” Umm Ahmed said.
They did not want him to forget who he was and encouraged him to speak about life in his village of Hardan. But she said: “I always warned him not to tell anyone (he was Yazidi).”
ISIL imposed a radical version of Islam in Mosul after establishing the city as its de facto capital, banning cigarettes, televisions and radios, and forcing men to grow beards and women to cover from head to toe.
The Yazidis, whose beliefs combine elements of several ancient Middle Eastern religions, were branded devil-worshippers.
Sometimes Ayman asked about the rest of his family but Umm and Abu Ahmed knew nothing of their fate, save for a teenage sister who was taken as a slave by a militant from Tel Afar. He brought her to visit several times but nothing is known of her now. A half-brother of ayman was also sold from the orphanage but his whereabouts too are unknown.
As the US-backed campaign to drive ISIL out of Mosul gathered pace and the Iraqi army’s ninth division reached Rashidiya, things began to unravel for Umm and Abu Ahmed.
On entering the village, a commander received a tip that a Yazidi boy was being held there and dispatched soldiers to retrieve him. The couple had no choice but to give him up. A video clip of the moment they were parted shows Ayman clinging to Umm Ahmed and crying and Umm Ahmed pleading with the soldiers as she tries to comfort him despite her own distress, saying “You will go and see your mother now ... and when you grow up you will come and see me”.
Ayman’s parents and most other relatives are still missing, but his grandmother and uncle live on the edge of one of several camps to which the Yazidi community has been displaced en masse, about 50km away from Rashidiya.
Samir Rasho Khalaf thought his nephew had been killed until he saw a post on Facebook on January 28 telling of a Yazidi child named Ayman Ameen Barakat who had been found.
“I was stunned,” said Mr Khalaf. “It’s a miracle: he came back from the dead.”
That same night, they were reunited.
“We all cried,” said Major Wathiq Amjad Naathar, the army official who oversaw the handover. That night, Ayman was beside himself and begged to be returned to Umm Ahmed, but now seems happy and calm.
Asked if he had been happy with his adoptive parents, he said yes. Asked if he was happy to be back with his real family, he said yes too.
Mr Khalaf said he was grateful to Umm and Abu Ahmed for keeping Ayman safe and healthy, and that, unlike so many other Yazidi boys abducted by ISIL, he was not forced to train as a fighter.
But he was angry the couple did not try harder to find his family to say he was alive and well, and has refused to allow them to talk to Ayman, .
“We don’t mention them (his adoptive parents) so he will forget them,” he said.
Umm Ahmed said he will never forget them, however, just as they will not forget him. “I expect he will return,” she said.
* Reuters
RESULTS
Lightweight (female)
Sara El Bakkali bt Anisha Kadka
Bantamweight
Mohammed Adil Al Debi bt Moaz Abdelgawad
Welterweight
Amir Boureslan bt Mahmoud Zanouny
Featherweight
Mohammed Al Katheeri bt Abrorbek Madaminbekov
Super featherweight
Ibrahem Bilal bt Emad Arafa
Middleweight
Ahmed Abdolaziz bt Imad Essassi
Bantamweight (female)
Ilham Bourakkadi bt Milena Martinou
Welterweight
Mohamed Mardi bt Noureddine El Agouti
Middleweight
Nabil Ouach bt Ymad Atrous
Welterweight
Nouredine Samir bt Marlon Ribeiro
Super welterweight
Brad Stanton bt Mohamed El Boukhari
UAE%20v%20West%20Indies
%3Cp%3EFirst%20ODI%20-%20Sunday%2C%20June%204%20%0D%3Cbr%3ESecond%20ODI%20-%20Tuesday%2C%20June%206%20%0D%3Cbr%3EThird%20ODI%20-%20Friday%2C%20June%209%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EMatches%20at%20Sharjah%20Cricket%20Stadium.%20All%20games%20start%20at%204.30pm%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EUAE%20squad%3C%2Fstrong%3E%0D%3Cbr%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Adithya%20Shetty%2C%20Ali%20Naseer%2C%20Ansh%20Tandon%2C%20Aryansh%20Sharma%2C%20Asif%20Khan%2C%20Basil%20Hameed%2C%20Ethan%20D%E2%80%99Souza%2C%20Fahad%20Nawaz%2C%20Jonathan%20Figy%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Lovepreet%20Singh%2C%20Matiullah%2C%20Mohammed%20Faraazuddin%2C%20Muhammad%20Jawadullah%2C%20Rameez%20Shahzad%2C%20Rohan%20Mustafa%2C%20Sanchit%20Sharma%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%0D%3C%2Fp%3E%0A
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
A State of Passion
Directors: Carol Mansour and Muna Khalidi
Stars: Dr Ghassan Abu-Sittah
Rating: 4/5
MATCH INFO
Uefa Champions League quarter-final, second leg (first-leg score)
Porto (0) v Liverpool (2), Wednesday, 11pm UAE
Match is on BeIN Sports
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
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
Sanju
Produced: Vidhu Vinod Chopra, Rajkumar Hirani
Director: Rajkumar Hirani
Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani
Rating: 3.5 stars
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
MATCH INFO
Uefa Champions League semi-final, second leg
Real Madrid (2) v Bayern Munich (1)
Where: Santiago Bernabeu, Madrid
When: 10.45pm, Tuesday
Watch Live: beIN Sports HD