• An artist's impression of the UAE's lunar rover called Rashid.
    An artist's impression of the UAE's lunar rover called Rashid.
  • Dr Hamad Al Marzooqi, project manager of the Emirates Lunar Mission at the Mohammed bin Rashid Space Centre. Chris Whiteoak / The National
    Dr Hamad Al Marzooqi, project manager of the Emirates Lunar Mission at the Mohammed bin Rashid Space Centre. Chris Whiteoak / The National
  • An artist's impression of iSpace's Hakuto-Reboot lunar lander. It will carry UAE's Rashid rover to the surface of the Moon in 2022.
    An artist's impression of iSpace's Hakuto-Reboot lunar lander. It will carry UAE's Rashid rover to the surface of the Moon in 2022.
  • The UAE aims to land the Rashid rover on the near side of the Moon due to its smoother surface.
    The UAE aims to land the Rashid rover on the near side of the Moon due to its smoother surface.
  • The far side of the Moon remains largely unexplored, but Nasa is turning its focus back to the lunar surface.
    The far side of the Moon remains largely unexplored, but Nasa is turning its focus back to the lunar surface.
  • The HAKUTO-R lander, which will deliver the UAE's Rashid rover to the lunar surface in 2022, is now in final stages of assembly.
    The HAKUTO-R lander, which will deliver the UAE's Rashid rover to the lunar surface in 2022, is now in final stages of assembly.
  • The ispace team completed the assembly of the lander's structure thermal model in April. Courtesy: ispace
    The ispace team completed the assembly of the lander's structure thermal model in April. Courtesy: ispace
  • The final assembly of the lander is being carried out in co-operation with the Ariane Group GmbH at the Ariane Group facility in Lampoldshausen, Germany. Courtesy: ispace
    The final assembly of the lander is being carried out in co-operation with the Ariane Group GmbH at the Ariane Group facility in Lampoldshausen, Germany. Courtesy: ispace
  • Using a lander and rocket that is already available helps Emirati engineers and scientists get quicker and easier access to space. Courtesy: ispace
    Using a lander and rocket that is already available helps Emirati engineers and scientists get quicker and easier access to space. Courtesy: ispace
  • The initial concept design of the Rashid rover. Courtesy: MBRSC
    The initial concept design of the Rashid rover. Courtesy: MBRSC
  • Rashid rover's thermal imager will analyse the Moon's properties through thermal energy. Courtesy: MBRSC
    Rashid rover's thermal imager will analyse the Moon's properties through thermal energy. Courtesy: MBRSC
  • The Langmuir probes on the rover will analyse the lunar surface charge and electric fields. Courtesy: MBRSC
    The Langmuir probes on the rover will analyse the lunar surface charge and electric fields. Courtesy: MBRSC
  • One of the rover's two high-resolution optical imagers that will take photos of the Moon. Courtesy: MBRSC
    One of the rover's two high-resolution optical imagers that will take photos of the Moon. Courtesy: MBRSC

UAE joins Nasa space treaty as global plans to explore the Moon and Mars take shape


Sarwat Nasir
  • English
  • Arabic

The UAE Space Agency has signed an agreement to be part of the Artemis Accords, an international treaty by US space agency Nasa that outlines responsible and peaceful space exploration.

Created earlier this year, the Accords set international standards of how the Moon should be explored and lists guidelines on activities such as mining on the Moon, releasing scientific data publicly, transparency with the public on policies and providing emergency assistance.

Nasa is moving forward with plans to establish a human base on the Moon and a lunar-orbiting space station through the Artemis programme.

The ultimate goal is to use the Moon as a base to send astronauts to Mars.

“Artemis will be the broadest and most diverse international human space exploration programme in history, and the Artemis Accords are the vehicle that will establish this singular global coalition,” Jim Bridenstine, Nasa administrator said.

“With today’s signing, we are uniting with our partners to explore the Moon and are establishing vital principles that will create a safe, peaceful, and prosperous future in space for all of humanity to enjoy.”

Other countries that have signed the Accords are Australia, Canada, Italy, Japan, Luxembourg and the United Kingdom.

we welcome this initiative Nasa has taken to strengthen the broad principles of peaceful human collaboration and co-existence in space

The pact will create opportunities for collaboration between agencies who also plan to reach the Moon.

The UAE is to launch a small rover to the near side of the Moon by 2024. Nasa will also launch a lunar mission, Artemis 1, in the same year, a crewed lunar fly-by in 2023 and send the first woman and next man on the surface by 2024.

The Accords also list “safety zones” on the Moon, where mining and exploration will take place.

The Moon is said to be rich in metals like iron and titanium, which can be used to further develop outer-space technology.

  • The official logo of the Emirates Lunar Mission
    The official logo of the Emirates Lunar Mission
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, announced the Emirates Lunar Mission on September 29. All photos courtesy of Sheikh Mohammed's Twitter
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, announced the Emirates Lunar Mission on September 29. All photos courtesy of Sheikh Mohammed's Twitter
  • Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, announced plans for unmanned mission to the Moon by 2024. Courtesy: Sheikh Mohammed's Twitter
    Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, announced plans for unmanned mission to the Moon by 2024. Courtesy: Sheikh Mohammed's Twitter
  • The technical specifications of the Rashid rover. Courtesy of MBRSC
    The technical specifications of the Rashid rover. Courtesy of MBRSC
  • The UAE plans to send a lunar lander called Rashid to explore the Moon in the next four years. Courtesy: Getty Images
    The UAE plans to send a lunar lander called Rashid to explore the Moon in the next four years. Courtesy: Getty Images

UAE’s lunar mission aims to provide scientific and technological answers on how mobility on the surface can be improved and to find better astronaut suit materials.

“From agreeing on basic standards regarding the interoperability of systems through to underpinning important principles of safety and standards to guide operational excellence, the Accords help us to work together for the benefit of all,” said Sarah Al Amiri, UAE Minister of State for Advanced Technology and chairwoman of the UAE Space Agency.

“It is in this spirit that we welcome this initiative Nasa has taken to strengthen the broad principles of peaceful human collaboration and co-existence in space.”

While Nasa has received a lot of international support for its Artemis programme, the head of Russia’s space programme recently said the American space agency’s plans were “too US-centric” for Russia to participate.

Dmitry Rogozin, director-general of Roscosmos, also has not shown interest in becoming an Artemis Accords partner.

“The most important thing here would be to base this programme on the principles of international co-operation that we’ve all used [to fly the International Space Station]," Mr Rogozin said during a virtual press conference at the International Astronautical Congress on Monday.

“If we could get back to considering making these principles as the foundation of the programme, then Roscosmos could also consider its participation.”

However, he expressed in interest in using the docking gateway of Lunar Gateway – the lunar-orbiting space station Nasa is planning – in the future.

Mr Bridenstine said that Nasa and its international partners remained hopeful of working more closely with Russia.

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.

At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

UAE%20Warriors%2045%20Results
%3Cp%3E%3Cstrong%3E%0DMain%20Event%0D%3A%20Lightweight%20Title%3C%2Fstrong%3E%0D%3Cbr%3EAmru%20Magomedov%20def%20Jakhongir%20Jumaev%20-%20Round%201%20(submission)%0D%3Cbr%3E%3Cstrong%3ECo-Main%20Event%0D%3A%20Bantamweight%3C%2Fstrong%3E%0D%3Cbr%3ERany%20Saadeh%20def%20Genil%20Franciso%20-%20Round%202%20(submission)%0D%3Cbr%3E%3Cstrong%3ECatchweight%20150%20lbs%3C%2Fstrong%3E%0D%3Cbr%3EWalter%20Cogliandro%20def%20Ali%20Al%20Qaisi%20-%20Round%201%20(TKO)%0D%3Cbr%3E%3Cstrong%3EBantamweight%3C%2Fstrong%3E%0D%3Cbr%3ERenat%20Khavalov%20def%20Hikaru%20Yoshino%20-%20Round%202%20(TKO)%0D%3Cbr%3E%3Cstrong%3EFlyweight%3C%2Fstrong%3E%0D%3Cbr%3EVictor%20Nunes%20def%20Nawras%20Abzakh%20-%20Round%201%20(TKO)%0D%3Cbr%3E%3Cstrong%3EFlyweight%3C%2Fstrong%3E%0D%3Cbr%3EYamato%20Fujita%20def%20Sanzhar%20Adilov%20-%20Round%201%20(submission)%0D%3Cbr%3E%3Cstrong%3ELightweight%3C%2Fstrong%3E%0D%3Cbr%3EAbdullo%20Khodzhaev%20def%20Petru%20Buzdugen%20-%20Round%201%20(TKO)%0D%3Cbr%3E%3Cstrong%3ECatchweight%20139%20lbs%3C%2Fstrong%3E%0D%3Cbr%3ERazhabali%20Shaydullaev%20def%20Magomed%20Al-Abdullah%20-%20Round%202%20(submission)%0D%3Cbr%3E%3Cstrong%3EFlyweight%3C%2Fstrong%3E%0D%3Cbr%3ECong%20Wang%20def%20Amena%20Hadaya%20-%20Points%20(unanimous%20decision)%0D%3Cbr%3E%3Cstrong%3EMiddleweight%3C%2Fstrong%3E%0D%3Cbr%3EKhabib%20Nabiev%20def%20Adis%20Taalaybek%20Uulu%20-%20Round%202%20(submission)%0D%3Cbr%3E%3Cstrong%3ELight%20Heavyweight%3C%2Fstrong%3E%0D%3Cbr%3EBartosz%20Szewczyk%20def%20Artem%20Zemlyakov%20-%20Round%202%20(TKO)%3C%2Fp%3E%0A
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.

The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Asia Cup Qualifier

Venue: Kuala Lumpur

Result: Winners play at Asia Cup in Dubai and Abu Dhabi in September

Fixtures:

Wed Aug 29: Malaysia v Hong Kong, Nepal v Oman, UAE v Singapore

Thu Aug 30: UAE v Nepal, Hong Kong v Singapore, Malaysia v Oman

Sat Sep 1: UAE v Hong Kong, Oman v Singapore, Malaysia v Nepal

Sun Sep 2: Hong Kong v Oman, Malaysia v UAE, Nepal v Singapore

Tue Sep 4: Malaysia v Singapore, UAE v Oman, Nepal v Hong Kong

Thu Sep 6: Final

 

Asia Cup

Venue: Dubai and Abu Dhabi

Schedule: Sep 15-28

Teams: Afghanistan, Bangladesh, India, Pakistan, Sri Lanka, plus the winner of the Qualifier

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

THE SPECS

Aston Martin Rapide AMR

Engine: 6.0-litre V12

Transmission: Touchtronic III eight-speed automatic

Power: 595bhp

Torque: 630Nm

Price: Dh999,563

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
THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

CONCRETE COWBOY

Directed by: Ricky Staub

Starring: Idris Elba, Caleb McLaughlin, Jharrel Jerome

3.5/5 stars

The candidates

Dr Ayham Ammora, scientist and business executive

Ali Azeem, business leader

Tony Booth, professor of education

Lord Browne, former BP chief executive

Dr Mohamed El-Erian, economist

Professor Wyn Evans, astrophysicist

Dr Mark Mann, scientist

Gina MIller, anti-Brexit campaigner

Lord Smith, former Cabinet minister

Sandi Toksvig, broadcaster

 

French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

Company profile

Date started: 2015

Founder: John Tsioris and Ioanna Angelidaki

Based: Dubai

Sector: Online grocery delivery

Staff: 200

Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends

UAE currency: the story behind the money in your pockets

Best Academy: Ajax and Benfica

Best Agent: Jorge Mendes

Best Club : Liverpool   

 Best Coach: Jurgen Klopp (Liverpool)  

 Best Goalkeeper: Alisson Becker

 Best Men’s Player: Cristiano Ronaldo

 Best Partnership of the Year Award by SportBusiness: Manchester City and SAP

 Best Referee: Stephanie Frappart

Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

 Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)

 Player Career Award: Miralem Pjanic and Ryan Giggs

'Joker'

Directed by: Todd Phillips

Starring: Joaquin Phoenix

Rating: Five out of five stars

Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation. 

Education: Sagesse University, Beirut, Lebanon, in 2005.