Nuclear fusion may reward patience with a technological leapfrog


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New energy technologies are often greeted by ridicule or wonder. Never has this been more true than with nuclear fusion, used by the sun and billions of other stars to keep burning for millennia, which has eluded scientists for decades. To sceptics, the multibillion-dollar quest to reproduce the conditions at the heart of the sun is an expensive distraction. Nuclear fusion is, and always will be, 20 years from commercial use, they say.

But to its apologists, it represents a nirvana; almost limitless energy from abundantly available resources producing a low-level waste. Traditional nuclear reactors, based on splitting the atom, are in vogue today because they are carbon-free and produce huge amounts of power. But those who make it their business to plan our energy future say uranium supplies will run short in the end if, as expected, the whole world turns to this technology. And the radioactive waste produced by a huge scaling up of fission reactors would present an unacceptable legacy for future generations.

So you can see why Arnold Schwarzenegger, the California governor, was so excited when he inaugurated America's first fusion machine in his state last month. "I can see already my friends in Hollywood being very upset that their stuff that they show on the big screen is obsolete. We have the real stuff right here," he said. The National Ignition Facility, a giant laser that can generate a power surge equal to five million million 100-watt light bulbs, is not designed to produce commercial power from nuclear fusion but to give scientists a clearer picture of whether this will ever be possible.

Another reason why this US$3.5 billion (Dh12.85bn) machine has been completed is that it doubles as a testing machine for hundreds of nuclear weapons that lie in US military bases and have not been tested since a moratorium imposed in 1992. Such military applications of nuclear science go back to the origins of the science, before the Second World War. It was Albert Einstein, the nuclear physicist who explained the gigantic amounts of energy stored up in ordinary matter with his famous formula, who wrote to president Franklin D Roosevelt in 1939 explaining how research in German laboratories into atomic chain reactions could be harnessed for warfare.

In Europe today, there is an equally ambitious nuclear fusion project under way on a hillside in Provence, southern France. The International Thermonuclear Experimental Reactor (ITER) is expected to cost seven countries $14bn, more than all the investment by Europe into other alternative energy technology put together. A 42-hectare platform has been cleared for the project, including its centrepiece, known as the Tokamak. This is a doughnut-shaped vessel where a few grams of two isotopes of hydrogen are heated to 150 million degrees Centigrade, pressurised and then blasted with a gigantic electrical current.

The resulting atomic chain reaction is expected to produce more electricity than is used to ignite it, the key to fusion technology, generating heat to drive a turbine for power. The project is already years behind schedule and billions over budget, and the whole thing has been scaled back recently in the hope of achieving something approaching a "result" by 2025. After the appointment of Stephen Chu, another nuclear physicist, as energy secretary in Washington, this type of research will only get bigger, not least because of the $40bn assigned to renewable energy from America's federal "stimulus package".

While this column has applauded the UAE's efforts to exploit nuclear technology to meet its power needs and to invest in other alternatives with a view to preparing for an age after oil, fusion research is one area where the Emirates has probably done well to steer clear, at least for now. As the expected nuclear power programme of the Emirates demonstrates, there is much to be said for emerging economies leapfrogging experimental phases and deploying reliable, mature technologies to feed their development. ITER and the Californian ignition facility might give these advanced economies valuable lessons on the prospects for fusion technology, but they could also turn out to be time-wasters. After all, many scientists believe that a new generation of fission reactor will be the likely successor to the light water reactors under consideration by the Emirates.

Just as the Emirates now stands ready to benefit from five decades of nuclear energy research and build the world's most modern fleet of reactors, it also stands to gain from the experience of others in fusion technology. Perhaps in decades from now, when hundreds of Emirati nuclear physicists are operating a fleet of reactors along the coast of Abu Dhabi's western region, the Emirates might begin to indulge in such dreams of its own. tashby@thenational.ae

Trump v Khan

2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US

2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks

2019: Trump calls Khan a “stone cold loser” before first state visit

2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”

2022:  Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency

July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”

Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.

Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”

Dolittle

Director: Stephen Gaghan

Stars: Robert Downey Jr, Michael Sheen

One-and-a-half out of five stars

 

 

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

UAE currency: the story behind the money in your pockets
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%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Itcan profile

Founders: Mansour Althani and Abdullah Althani

Based: Business Bay, with offices in Saudi Arabia, Egypt and India

Sector: Technology, digital marketing and e-commerce

Size: 70 employees 

Revenue: On track to make Dh100 million in revenue this year since its 2015 launch

Funding: Self-funded to date

 

FINAL SCORES

Fujairah 130 for 8 in 20 overs

(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)

Sharjah 131 for 8 in 19.3 overs

(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)

What%20is%20Dungeons%20%26%20Dragons%3F%20
%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

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The Details

Kabir Singh

Produced by: Cinestaan Studios, T-Series

Directed by: Sandeep Reddy Vanga

Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa

Rating: 2.5/5 

How to report a beggar

Abu Dhabi – Call 999 or 8002626 (Aman Service)

Dubai – Call 800243

Sharjah – Call 065632222

Ras Al Khaimah - Call 072053372

Ajman – Call 067401616

Umm Al Quwain – Call 999

Fujairah - Call 092051100 or 092224411

The finalists

Player of the Century, 2001-2020: Cristiano Ronaldo (Juventus), Lionel Messi (Barcelona), Mohamed Salah (Liverpool), Ronaldinho

Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson

Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)

Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)

Club of the Year: Bayern Munich, Liverpool, Real Madrid

Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)

Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola

RESULT

Chelsea 2

Willian 13'

Ross Barkley 64'

Liverpool 0

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

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