The UAE's first woman astronaut Nora Al Matrooshi has been training in one of the world's largest indoor pools to prepare for future spacewalks.
New images of Ms Al Matrooshi and her colleague Mohammed Al Mulla show them in their Extravehicular Mobility Unit – a 145kg suit that astronauts wear to perform spacewalks.
Training is carried out in a pool filled with 2.3 million litres of water at the Neutral Buoyancy Laboratory in Houston, Texas.
Ms Matrooshi, 30, and Mr Al Mulla, 34, are the newest members of the UAE's astronaut corps, which now has four members.
They follow in the footsteps of Hazza Al Mansouri, the first Emirati man in space who spent eight days on the International Space Station in 2019 and Sultan Al Neyadi, who is currently on the ISS.
Dr Al Neyadi has completed the first spacewalk by an Arab astronaut during his six-month mission and is set to return to Earth this month.
“Proud of our Emirati astronauts Mohammed Al Mulla and Nora Al Matrooshi who are undergoing their spacewalk training,” said Salem Al Marri, director general of the Mohammed bin Rashid Space Centre, which oversees the country's astronaut programme.
“These training [programmes] are part of the main preparations that they are pursuing at Nasa for future missions.
“We are confident in their abilities and in our ambitious youth, who are constantly aiming for unparalleled success.
“Sultan conducted the first Arab spacewalk, but it surely won’t be the last.”
Are these Emirati astronauts going on a mission?
Ms Al Matrooshi and Mr Al Mulla have not been assigned a mission yet, but they are part of a Nasa training programme that would help them become eligible for Nasa-led missions once they graduate early next year.
The two-and-a-half-year programme helped them become familiar with the challenges and requirements of space travel.
These include learning what zero-gravity feels like, studying the ISS systems, learning Russian, training in the wilderness, robotics and spacewalk training.
The space centre hopes to secure a mission to the space station every three to four years, although the ISS will eventually retire end of this decade.
Companies such as Axiom Space and Blue Origin have plans to build commercial space stations that government astronauts could use.
The UAE also has its sights set on sending Emiratis to the Moon one day.
How do astronauts train for spacewalks?
Each hour spent doing a spacewalk requires seven hours of training in the Neutral Buoyancy Laboratory pool, which provides a similar sensation of weightlessness.
Astronauts routinely float outside of the orbiting outpost for seven to eight hours at a time to conduct maintenance work on the spaceship.
As part of the training, there is a mock-up of the ISS beneath the pool that astronauts use to carry out practice tasks on.
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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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
The five pillars of Islam