The Arab world’s first lunar rover, Rashid, will land on the north-eastern part of the Moon's near side, on a site known as the Lacus Somniorum.
The Latin phrase translates to "Lake of Dreams" and is the primary landing site for the UAE’s lunar mission in 2022. Three other spots have been selected as alternative sites as a precautionary measure.
Dr Hamad Al Marzooqi, project manager of the Emirates Lunar Mission, revealed the landing site to The National in an exclusive interview and said a launch window had been set for next year between August and December.
“Lacus Somniorum was selected as the primary landing site, but there are three other ones that have been chosen as back-ups,” he said.
“This is a place that was selected for two purposes – safety and science. Lunar missions always have areas that would be safe for landing, where you could avoid obstacles.
"The site was also selected because there is some interesting science.
“Landing missions do have back-up sites in case there are issues while landing on the primary landing site.”
Some of the scientific goals behind the mission include studying lunar soil, the geology of the Moon, dust movement and investigating the Moon's photoelectron sheath for one lunar day – about two weeks on Earth.
What is special about 'Lake of Dreams'?
The near side of the Moon has a smoother surface and fewer craters, but the terrain is still unpredictable.
The four-wheeled rover can climb over an obstacle up to 10 centimetres tall and descend a 20-degree slope.
But some basins on the near side of the Moon are so steep that were the rover to fall into one, it would be impossible for it to climb out.
Lacus Somniorum will be interesting to study because the surface has a unique composition. It was formed by flows of basaltic lava, giving it a reddish hue.
Timetable of the mission
A small team of engineers at the Mohammed bin Rashid Space Centre are building the 10-kilogram rover.
The first prototype of the lunar vehicle is complete and it will now undergo rigorous testing.
The actual rover sent to the Moon will be assembled once its prototype completes the tests.
A lander developed by Japanese company ispace will deliver the rover to the lunar surface.
The vehicle will be launched on a SpaceX flight from Kennedy Space Centre in Florida.
Once launched, the rover will take about three months to reach the Moon.
“The journey from the Earth to the Moon depends on the trajectory that you are going to select,” Dr Al Marzooqi said.
“The company we are working with is ispace and their approach is to go through the low-cost trajectory, which means that you will try to use as little fuel as possible in order to arrive at the Moon.
“So, the journey from Earth to the lunar surface will take around three months.”
If the launch happens at the beginning of August, the team predicts the landing sequence will begin by the end of November.
Mars images taken by the UAE's Hope probe - in pictures
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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Fund-raising tips for start-ups
Develop an innovative business concept
Have the ability to differentiate yourself from competitors
Put in place a business continuity plan after Covid-19
Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.)
Have enough cash to stay afloat for the next 12 to 18 months
Be creative and innovative to reduce expenses
Be prepared to use Covid-19 as an opportunity for your business
* Tips from Jassim Al Marzooqi and Walid Hanna
The biog
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The biog
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