UAE stargazers are in for a stellar show this week with the final supermoon of the year and meteor showers set to light up the skies.
The orange-tinged Sturgeon Moon is set to dazzle onlookers on Thursday and Friday evening.
The Perseids meteor showers will take place at the same time, but is expected to be partly impeded by the full moon phase.
If skies were clear, stargazers would have witnessed 80 to 100 meteors an hour shooting across the skies.
The shower is caused by comet Swift-Tuttle, which was discovered in 1862.
It leaves a long trail of dust and debris during its 133-year orbit around the Sun.
When Earth passes through the comet’s debris each year, the meteor shower is created. The debris collides with the atmosphere and disintegrates, causing the colourful show.
Dubai Astronomy Group said the cosmic event still promises to be a treat for observers.
"The Perseids meteor shower is expected to peak between August 11 and 12. However, the bright moonlight will complicate the meteor shower's peak.
"Nevertheless, it will be an incredible show with a full bright supermoon."
The supermoon phenomenon occurs when the Moon is at its closest point to Earth in its orbit and appears larger than normal. The average distance between the Moon and Earth is 384,472 kilometres.
Dubai Astronomy Group said this week's supermoon would not occur until Friday, in official terms, but the Moon would appear much the same on Thursday night.
How to watch cosmic spectacle
Dubai Astronomy Group will be hosting a viewing event on Friday at the UAE's highest peak, Jebel Jais, from 9pm until 2am on Saturday.
It will include telescope observation of the Moon, Mars, Saturn and Jupiter and viewing of the meteors with the naked eye.
There will also be talks on the supermoon and showers, along with question and answer sessions.
Tickets are priced at Dh200 ($54.45) for general admission, Dh150 for children under 13 and Dh100 to members.
For more information, visit the group's website
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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
Russia's Muslim Heartlands
Dominic Rubin, Oxford
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