The Gateway lunar space station project, in which the UAE is taking part, may be subject to US budget cuts. Photo: Mohammed Bin Rashid Space Centre
The Gateway lunar space station project, in which the UAE is taking part, may be subject to US budget cuts. Photo: Mohammed Bin Rashid Space Centre
The Gateway lunar space station project, in which the UAE is taking part, may be subject to US budget cuts. Photo: Mohammed Bin Rashid Space Centre
The Gateway lunar space station project, in which the UAE is taking part, may be subject to US budget cuts. Photo: Mohammed Bin Rashid Space Centre

Nasa offering new opportunities to global partners as Trump’s proposed budget cuts challenge lunar Gateway


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US space agency Nasa is expanding opportunities for its international partners to take part in its Moon and Mars exploration efforts, as it prepares to adjust its road map in response to proposed budget cuts by the White House.

The Trump administration put forward a $18.8 billion budget for 2026, down 24 per cent from last year, with much of that to be allocated for human exploration of the Moon and Mars.

The budget also cuts or reshapes programmes, including ending the Gateway project, a lunar-orbiting station that Nasa and numerous countries were building parts for.

But the agency said in a statement that components already produced for the station would be repurposed for other missions to the Moon and Mars, in which international partners would be invited to part in through “meaningful collaboration”.

“Nasa’s international partnerships are an important part of the Artemis campaign, which includes returning humans to the Moon to prepare for future human exploration of Mars,” the agency told The National in a statement.

“We have identified, defined and prioritised a number of critical technology gaps in order to enable future lunar and Mars missions.

“The Moon to Mars Architecture outlines opportunities and processes for international partners to propose co-operation that addresses these gaps.”

The agency’s Architecture Definition Document details what technologies and systems are still needed to make long-term exploration sustainable, covering everything from power systems to surface habitats and communication networks.

UAE well-positioned to contribute

Dimitra Atri, an astrophysicist at New York University Abu Dhabi, said this evolving landscape presents newer opportunities for countries like the UAE, which is investing heavily in its space sector.

“Beyond the Gateway airlock, the UAE can contribute significantly through advanced robotics and surface mobility systems, building on the Rashid rover experience,” Dr Atri told The National.

“The UAE also has proven capabilities in satellite technology, which could enhance communications networks on the Moon and Mars.

“Our growing expertise in AI and data analysis, honed through missions like the Hope probe, can support complex operations and scientific discovery across Nasa’s Moon to Mars architecture.”

Why global involvement matters

The budget proposal and redirecting funds to Moon and Mars mission is part of the US government’s efforts to beat China on sending humans to the lunar surface and Mars.

But for the UAE and other emerging space powers, joining Nasa’s renewed efforts could be more than just planting a flag, Dr Atri said.

“Active participation in lunar and Martian exploration is vital for the UAE,” he said.

“Scientifically, it places the country at the forefront of discovery, contributing to humanity's understanding of the universe and our place within it.

“Strategically, it accelerates technological innovation vital for a knowledge-based economy, inspires a new generation towards Stem [Science, technology, engineering and mathematics] fields and cements the UAE’s position as a capable partner in defining the future of international space exploration.”

Nasa’s Architecture Document outlines areas where partners can step in, from helping develop energy systems and lunar construction technologies to providing science payloads and transportation solutions.

The UAE, with its investments in developing lunar rovers, satellite communications and human space flight training, is well positioned to tackle multiple roles.

Dr Atri said that universities also play an equally crucial role in supporting these ambitions.

At NYU Abu Dhabi, for example, researchers are working on lunar simulants, developing instruments for future missions and testing sustainable agriculture solutions for use in Moon or Mars habitats.

“Our contributions include direct participation in projects like the Emirates Lunar Mission, and we’ve developed infrastructure such as a planetary environment chamber to test hardware under simulated Moon and Mars conditions,” Dr Atri said.

“We also leverage our experience with field studies in the UAE’s deserts, which serve as valuable analogue environments for Mars and lunar exploration.”

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

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Updated: May 12, 2025, 4:55 AM