What UAE astronaut Hazza Al Mansouri will take to space

When Maj Hazza Al Mansouri goes to space next month, he will be carrying 10kg of cargo — courtesy of Mohammed bin Rashid Space Centre.

The shipment includes items related to UAE heritage, culture and history. These include:

• The country’s flag and logos, which will be placed in museums or distributed to the UAE’s leadership upon Maj Al Mansouri’s return.

• Thirty Al Ghaf tree seeds that will be planted in celebration of the Year of Tolerance — which has a branch from the Ghaf tree as its logo.

• Maj Al Mansouri’s personal belongings, including family photos and other souvenirs.

• Emirati food, which will be served to the rest of the astronauts at the ISS as part of a cultural exchange.

• A photograph of UAE Founding Father Sheikh Zayed with US astronauts and members of the Apollo space programme, taken in 1976.

• A copy of My Story, by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, in which the first chapter talks about the story of the day Sheikh Mohammed announced the launch of the UAE Astronaut Programme, and MBRSC's book The Race to Space.

• Materials related to scientific experiments to be conducted at the ISS, such as inflatable balls representing Earth and Mars, among others.

• The three winning entries of MBRSC’s Send to Space competition in the categories of poetry, stories and paintings.

Salem Al Marri, assistant director general of the Science and Technology Sector and Head of the UAE Astronaut Programme, speaks at a press conference about the progress of UAE astronauts ahead of the launch on September 25. Pawan Singh / The National
Saud Karmustaji, director of Strategic Communication Department, reveals the timeline for the launch of the UAE's first astronaut into space. Pawan Singh / The National
Salem Al Marri, assistant director general of the Science and Technology Sector and Head of the UAE Astronaut Programme, gives a presentation about what to expect over the next month before the launch of the UAE's first astronaut into space. Pawan Singh / The National
Saud Karmustaji, director of Strategic Communication Department, presents the different sections of the Soyuz MS 15 spacecraft. Pawan Singh / The National
Yousuf Al Shaibani, Director General of MBRSC, says the launch is a historic event in the history of space exploration. Pawan Singh / The National
Saud Karmustaji, director of Strategic Communication Department, reveals the timeline for the launch of the UAE's first astronaut into space. Pawan Singh / The National
Saud Karmustaji, director of Strategic Communication Department, runs through the timeline for the launch of the UAE's first astronaut into space. Pawan Singh / The National
Saud Karmustaji, director of Strategic Communication Department, reveals the timeline for the launch of the UAE's first astronaut into space. Pawan Singh / The National

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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