As it happened: Saudi astronauts arrive at the International Space Station


Sultan Al Neyadi prepares to welcome Saudi astronauts on space mission

  • Saudi astronauts Rayyanah Barnawi and Ali Al Qarni, with their crew Peggy Whitson and John Shoffner pose for photo ahead of their mission to the International Space Station from Florida in this photo released on May 20, 2023. Saudi Press Agency
    Saudi astronauts Rayyanah Barnawi and Ali Al Qarni, with their crew Peggy Whitson and John Shoffner pose for photo ahead of their mission to the International Space Station from Florida in this photo released on May 20, 2023. Saudi Press Agency
  • The Axiom 2 crew is launching to the ISS on May 21, 5.37pm ET (May 22, 12.37am GST), for an eight-day trip. Saudi Press Agency
    The Axiom 2 crew is launching to the ISS on May 21, 5.37pm ET (May 22, 12.37am GST), for an eight-day trip. Saudi Press Agency
  • Saudi astronaut Ali Al Qarni in a Tesla vehicle during a launch dress rehearsal on May 20, 2023. AFP / Axiom Space
    Saudi astronaut Ali Al Qarni in a Tesla vehicle during a launch dress rehearsal on May 20, 2023. AFP / Axiom Space
  • From left, Axiom 2 crew members Ali Al Qarni of Saudi Arabia, Peggy Whitson and John Shoffner of the US and Rayyanah Barnawi of Saudi Arabia. All photos: Axiom Space, unless stated otherwise
    From left, Axiom 2 crew members Ali Al Qarni of Saudi Arabia, Peggy Whitson and John Shoffner of the US and Rayyanah Barnawi of Saudi Arabia. All photos: Axiom Space, unless stated otherwise
  • Ms Barnawi in her SpaceX suit. The crew will travel to the International Space Station for an eight-day trip on May 22
    Ms Barnawi in her SpaceX suit. The crew will travel to the International Space Station for an eight-day trip on May 22
  • Mr Al Qarni gets suited up for spaceflight
    Mr Al Qarni gets suited up for spaceflight
  • Ms Barnawi trains inside a mock-up of the ISS
    Ms Barnawi trains inside a mock-up of the ISS
  • Mr Al Qarni learns about how the crew will drink water on the ISS
    Mr Al Qarni learns about how the crew will drink water on the ISS
  • The Saudi astronauts train with American crewmates Ms Whitson and Mr Shoffner
    The Saudi astronauts train with American crewmates Ms Whitson and Mr Shoffner
  • Saudi Crown Prince Mohammed bin Salman receives Ms Barnawi. Reuters
    Saudi Crown Prince Mohammed bin Salman receives Ms Barnawi. Reuters
  • The crew members on the launch tower at Kennedy Space Centre in Florida
    The crew members on the launch tower at Kennedy Space Centre in Florida
  • Mr Al Qarni during a training session for his trip to the ISS
    Mr Al Qarni during a training session for his trip to the ISS
  • Ms Barnawi trains for the mission
    Ms Barnawi trains for the mission
  • The crew hang patches celebrating their mission before the launch
    The crew hang patches celebrating their mission before the launch
  • Ms Barnawi trains with Ms Whitson
    Ms Barnawi trains with Ms Whitson
  • A lively demonstration during a crew training session
    A lively demonstration during a crew training session

The UAE's Sultan Al Neyadi and fellow crew members on board the International Space Station are preparing to welcome four astronauts arriving next week, including two from Saudi Arabia.

Rayyanah Barnawi, the first Saudi woman astronaut, and Ali Al Qarni have launched on a private trip to the orbiting laboratory, alongside American astronauts Peggy Whitson and John Shoffner.

The trip, called Axiom Mission 2 (Ax-2), has been arranged by Houston company Axiom Space. The crew members will live on the ISS for eight days.

"Four station flight engineers joined each other during Tuesday afternoon and reviewed the Ax-2 mission schedule," Nasa said in a statement on Tuesday.

"Nasa astronauts Stephen Bowen, Frank Rubio, and Woody Hoburg, along with UAE astronaut Sultan Al Neyadi, familiarised themselves with the upcoming mission activities and reviewed how the crews will co-ordinate during docked operations."

The mission blasted off from the Kennedy Space Centre in Florida on Monday, 1.27am, UAE time.

A back-up date of May 23 is also available.

Ms Barnawi and Mr Al Qarni will serve as mission specialists on their trip, while former Nasa astronaut Ms Whitson is the commander and Mr Shoffner will be the pilot.

The mission is set to include several firsts, including the first woman to serve as commander on a private trip, the first Saudi astronauts to go to the ISS, and the first Arab woman on the space station.

It will also be the first time astronauts from two Arab countries have visited the floating laboratory.

Inspiring the Arab world

Mr Al Qarni said in a media briefing on Tuesday that he hoped UAE and Saudi astronauts working together in space would inspire the Arab world.

“I think it is a great opportunity that the three of us can be aboard the International Space Station,” he said.

“It holds a big message that will inspire people and shows the Arab world [that] we are holding hands and working together for the betterment of humanity.”

While the crew on the ISS await the guests, they have been continuing with their assignments.

Dr Al Neyadi and Mr Hoburg spent most of Tuesday working on a treadmill.

They rotated the exercise rack from its stowage position to gain access to its internal electronics components for inspection and cleaning.

Dr Al Neyadi also spent time testing the operations of the Astrobees - cube-shaped robotic devices - for an upcoming student competition.

He and three of his colleagues, two Americans and one Russian, are expected to return to Earth in late August.

  • Saudi astronauts Rayyanah Barnawi and Ali Al Qarni, with their crew Peggy Whitson and John Shoffner pose for photo ahead of their mission to the International Space Station from Florida in this photo released on May 20, 2023. Saudi Press Agency
    Saudi astronauts Rayyanah Barnawi and Ali Al Qarni, with their crew Peggy Whitson and John Shoffner pose for photo ahead of their mission to the International Space Station from Florida in this photo released on May 20, 2023. Saudi Press Agency
  • The Axiom 2 crew is launching to the ISS on May 21, 5.37pm ET (May 22, 12.37am GST), for an eight-day trip. Saudi Press Agency
    The Axiom 2 crew is launching to the ISS on May 21, 5.37pm ET (May 22, 12.37am GST), for an eight-day trip. Saudi Press Agency
  • Saudi astronaut Ali Al Qarni in a Tesla vehicle during a launch dress rehearsal on May 20, 2023. AFP / Axiom Space
    Saudi astronaut Ali Al Qarni in a Tesla vehicle during a launch dress rehearsal on May 20, 2023. AFP / Axiom Space
  • From left, Axiom 2 crew members Ali Al Qarni of Saudi Arabia, Peggy Whitson and John Shoffner of the US and Rayyanah Barnawi of Saudi Arabia. All photos: Axiom Space, unless stated otherwise
    From left, Axiom 2 crew members Ali Al Qarni of Saudi Arabia, Peggy Whitson and John Shoffner of the US and Rayyanah Barnawi of Saudi Arabia. All photos: Axiom Space, unless stated otherwise
  • Ms Barnawi in her SpaceX suit. The crew will travel to the International Space Station for an eight-day trip on May 22
    Ms Barnawi in her SpaceX suit. The crew will travel to the International Space Station for an eight-day trip on May 22
  • Mr Al Qarni gets suited up for spaceflight
    Mr Al Qarni gets suited up for spaceflight
  • Ms Barnawi trains inside a mock-up of the ISS
    Ms Barnawi trains inside a mock-up of the ISS
  • Mr Al Qarni learns about how the crew will drink water on the ISS
    Mr Al Qarni learns about how the crew will drink water on the ISS
  • The Saudi astronauts train with American crewmates Ms Whitson and Mr Shoffner
    The Saudi astronauts train with American crewmates Ms Whitson and Mr Shoffner
  • Saudi Crown Prince Mohammed bin Salman receives Ms Barnawi. Reuters
    Saudi Crown Prince Mohammed bin Salman receives Ms Barnawi. Reuters
  • The crew members on the launch tower at Kennedy Space Centre in Florida
    The crew members on the launch tower at Kennedy Space Centre in Florida
  • Mr Al Qarni during a training session for his trip to the ISS
    Mr Al Qarni during a training session for his trip to the ISS
  • Ms Barnawi trains for the mission
    Ms Barnawi trains for the mission
  • The crew hang patches celebrating their mission before the launch
    The crew hang patches celebrating their mission before the launch
  • Ms Barnawi trains with Ms Whitson
    Ms Barnawi trains with Ms Whitson
  • A lively demonstration during a crew training session
    A lively demonstration during a crew training session
  • UAE astronaut Sultan Al Neyadi captured a stunning image of the Eye of Sahara - a unique geological structure made up of ancient rocks - from the International Space Station on May 4, 2023. All photos: Sultan Al Neyadi Twitter
    UAE astronaut Sultan Al Neyadi captured a stunning image of the Eye of Sahara - a unique geological structure made up of ancient rocks - from the International Space Station on May 4, 2023. All photos: Sultan Al Neyadi Twitter
  • Dr Al Neyadi captures a massive sandstorm sweeping across the Sahara desert on March 30, 2023.
    Dr Al Neyadi captures a massive sandstorm sweeping across the Sahara desert on March 30, 2023.
  • Dr Al Neyadi's first image of the UAE from the International Space Station on March 14, 2023.
    Dr Al Neyadi's first image of the UAE from the International Space Station on March 14, 2023.
  • Astronaut Sultan Al Neyadi shows how he sleeps while on the International Space Station.
    Astronaut Sultan Al Neyadi shows how he sleeps while on the International Space Station.
  • Dr Al Neyadi during his historic spacewalk on April 28, 2023.
    Dr Al Neyadi during his historic spacewalk on April 28, 2023.
  • The English Channel captured by Dr Al Neyadi on April 18, 2023.
    The English Channel captured by Dr Al Neyadi on April 18, 2023.
  • Dr Al Neyadi captured an image of his hometown of Umm Ghafa in Al Ain on April 12, 2023.
    Dr Al Neyadi captured an image of his hometown of Umm Ghafa in Al Ain on April 12, 2023.
  • Dr Al Neyadi has shared his first selfies taken from inside the International Space Station on March 8, 2023.
    Dr Al Neyadi has shared his first selfies taken from inside the International Space Station on March 8, 2023.
  • Dr Al Neyadi and Suhail - the MBRSC mascot - in front of the cupola on the International Space Station on March 17, 2023.
    Dr Al Neyadi and Suhail - the MBRSC mascot - in front of the cupola on the International Space Station on March 17, 2023.
  • An image of Dubai at night captured by Dr Al Neyadi on May 3, 2023. The photo shows Palm Jumeirah, Jebel Ali Industrial area and large parts of residential areas in Dubai.
    An image of Dubai at night captured by Dr Al Neyadi on May 3, 2023. The photo shows Palm Jumeirah, Jebel Ali Industrial area and large parts of residential areas in Dubai.
  • Emirati astronaut Sultan Al Neyadi posted new pictures of his April 28 spacewalk. Photo: @Astro_Alneyadi / Twitter
    Emirati astronaut Sultan Al Neyadi posted new pictures of his April 28 spacewalk. Photo: @Astro_Alneyadi / Twitter
  • Dr Al Neyadi made history by becoming the first Arab to walk in space. Photo: @Astro_Alneyadi / Twitter
    Dr Al Neyadi made history by becoming the first Arab to walk in space. Photo: @Astro_Alneyadi / Twitter
  • He was assisted by American astronaut Stephen Bowen. Photo: @Astro_Alneyadi / Twitter
    He was assisted by American astronaut Stephen Bowen. Photo: @Astro_Alneyadi / Twitter
  • The spacewalk lasted six and a half hours. Photo: @Astro_Alneyadi / Twitter
    The spacewalk lasted six and a half hours. Photo: @Astro_Alneyadi / Twitter
  • Dr Al Neyadi prepares for the spacewalk. All subsequent photos: Nasa
    Dr Al Neyadi prepares for the spacewalk. All subsequent photos: Nasa
  • Dr Al Neyadi steps out of the International Space Station
    Dr Al Neyadi steps out of the International Space Station
  • Fellow UAE astronaut Hazza Al Mansouri, increment lead of Expedition 69 on Earth, monitoring the mission from the Johnson Space Centre
    Fellow UAE astronaut Hazza Al Mansouri, increment lead of Expedition 69 on Earth, monitoring the mission from the Johnson Space Centre
  • The view from Dr Al Neyadi's camera
    The view from Dr Al Neyadi's camera
  • The astronauts outside the space station
    The astronauts outside the space station
  • The astronauts carry out maintenance work on the International Space Station
    The astronauts carry out maintenance work on the International Space Station
  • Dr Al Neyadi, top, carries out repairs outside the ISS
    Dr Al Neyadi, top, carries out repairs outside the ISS
  • The pair exited the space station at 5.41pm GST
    The pair exited the space station at 5.41pm GST
  • The spacewalk officially began at 5.11pm when their spacesuits switched to battery power
    The spacewalk officially began at 5.11pm when their spacesuits switched to battery power
  • While the spacesuits weigh 127kg, astronauts cannot feel this weight in space
    While the spacesuits weigh 127kg, astronauts cannot feel this weight in space
  • The astronauts are tethered to the station while floating in microgravity more than 400km above the Earth
    The astronauts are tethered to the station while floating in microgravity more than 400km above the Earth
  • Dr Al Neyadi carries out repairs
    Dr Al Neyadi carries out repairs

Saudi astronauts to conduct cloud-seeding experiments in space

Ali Alqarni, Rayyanah Barnawi and their two American colleagues will carry out 11 science experiments, including a study of cloud seeding in microgravity.

The team launched from the Kennedy Space Centre in Florida on May 22, 1.37am GST, for an eight-day mission.

They are part of the Axiom-2 mission by Axiom Space, the second privately led trip to the orbiting laboratory by the Houston-based company.

The trip for Saudi Arabia comes nearly 40 years after the kingdom sent its first astronaut to space.

Saudi astronaut Rayyanah Barnawi during a training session for the Ax-2 mission to the International Space Station, slated for a launch on May 12, 2023, from the Kennedy Space Centre in Florida.
Saudi astronaut Rayyanah Barnawi during a training session for the Ax-2 mission to the International Space Station, slated for a launch on May 12, 2023, from the Kennedy Space Centre in Florida.

Cloud seeding research in space

One of the experiments they will carry out is to test cloud-seeding techniques in a reaction chamber.

Cloud seeding on Earth involves firing silver iodide, or salt crystals, into certain types of clouds, helping to generate rain.

“Cloud seeding has been adopted by many countries to increase precipitation in areas suffering from drought,” Axiom Space said in a statement.

“In this experiment, cloud seeding will be examined for the first time in space under microgravity conditions.

“Moist air and AgI [silver iodide] crystals will be mixed in a reaction chamber to examine the possibility of nucleation, where water vapour condenses on AgI crystals to form water droplets.

“The outcome of this experiment will help develop weather control technology to generate artificial rain in future human settlements on the Moon and Mars.”

Saudi Arabia’s King Fahd University of Petroleum and Minerals is sending the experiment with the help of the Saudi Space Commission and Nanoracks, a US company that helps its customers launch experiments and technology to space.

The UAE is currently leading the way in cloud-seeding efforts in the Middle East, including regular seeding flights and research.

In 2022, the Emirates conducted 311 cloud-seeding missions, clocking up close to 1,000 flying hours.

While cloud seeding could help with the Middle East’s water security, similar techniques could help future explorers create water on other planets.

As space agencies and companies plan to build settlements on the Moon and Mars, it has becoming increasingly important for scientists to create ways for astronauts to build their own resources.

Water is heavy and it would be challenging for rocket companies to deliver large amounts to space.

Studying immune cells

The Saudi astronauts will also carry out an experiment for the King Faisal Specialist Hospital and Research Centre.

It involves studying the inflammatory response of human immune cells in microgravity.

They will investigate changes in the mRNA – a genetic material that tells the body how to make proteins.

“The crew will take RNA samples for analysis on the ground, where the investigators will monitor RNA expression patterns, and thousands of mRNA half-lives will be measured,” Axiom Space said.

“Results could contribute to a better understanding of space health and uncover biomarkers or potential therapies for inflammatory diseases in space and on Earth.”

Getting pupils involved

School pupils and university students will also take part in research, including studying the differences in fluid behaviour on Earth and in microgravity.

They will be provided with ground kits by DreamUp, a company that creates low-cost access to space research for young people.

“The Stem-focused experiments are conducted in microgravity to educate students on the unique environment of the Space Station,” Axiom Space said.

“These three visual experiments will demonstrate differences in fluid behaviour on Earth and in microgravity, explore the aerodynamic behaviour of different kite shapes on the ISS, and show the effects of the vacuum of space on heat transfer.

“Students across the Kingdom of Saudi Arabia will participate in ground-based experiments on Earth.”

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The smuggler

Eldarir had arrived at JFK in January 2020 with three suitcases, containing goods he valued at $300, when he was directed to a search area.
Officers found 41 gold artefacts among the bags, including amulets from a funerary set which prepared the deceased for the afterlife.
Also found was a cartouche of a Ptolemaic king on a relief that was originally part of a royal building or temple. 
The largest single group of items found in Eldarir’s cases were 400 shabtis, or figurines.

Khouli conviction

Khouli smuggled items into the US by making false declarations to customs about the country of origin and value of the items.
According to Immigration and Customs Enforcement, he provided “false provenances which stated that [two] Egyptian antiquities were part of a collection assembled by Khouli's father in Israel in the 1960s” when in fact “Khouli acquired the Egyptian antiquities from other dealers”.
He was sentenced to one year of probation, six months of home confinement and 200 hours of community service in 2012 after admitting buying and smuggling Egyptian antiquities, including coffins, funerary boats and limestone figures.

For sale

A number of other items said to come from the collection of Ezeldeen Taha Eldarir are currently or recently for sale.
Their provenance is described in near identical terms as the British Museum shabti: bought from Salahaddin Sirmali, "authenticated and appraised" by Hossen Rashed, then imported to the US in 1948.

- An Egyptian Mummy mask dating from 700BC-30BC, is on offer for £11,807 ($15,275) online by a seller in Mexico

- A coffin lid dating back to 664BC-332BC was offered for sale by a Colorado-based art dealer, with a starting price of $65,000

- A shabti that was on sale through a Chicago-based coin dealer, dating from 1567BC-1085BC, is up for $1,950

Boulder shooting victims

• Denny Strong, 20
• Neven Stanisic, 23
• Rikki Olds, 25
• Tralona Bartkowiak, 49
• Suzanne Fountain, 59
• Teri Leiker, 51
• Eric Talley, 51
• Kevin Mahoney, 61
• Lynn Murray, 62
• Jody Waters, 65

Story%20behind%20the%20UAE%20flag
%3Cp%3EThe%20UAE%20flag%20was%20first%20unveiled%20on%20December%202%2C%201971%2C%20the%20day%20the%20UAE%20was%20formed.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIt%20was%20designed%20by%20Abdullah%20Mohammed%20Al%20Maainah%2C%2019%2C%20an%20Emirati%20from%20Abu%20Dhabi.%C2%A0%3C%2Fp%3E%0A%3Cp%3EMr%20Al%20Maainah%20said%20in%20an%20interview%20with%20%3Cem%3EThe%20National%3C%2Fem%3E%20in%202011%20he%20chose%20the%20colours%20for%20local%20reasons.%C2%A0%3C%2Fp%3E%0A%3Cp%3EThe%20black%20represents%20the%20oil%20riches%20that%20transformed%20the%20UAE%2C%20green%20stands%20for%20fertility%20and%20the%20red%20and%20white%20colours%20were%20drawn%20from%20those%20found%20in%20existing%20emirate%20flags.%3C%2Fp%3E%0A
The specs: 2018 Renault Koleos

Price, base: From Dh77,900
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Power: 170hp @ 6,000rpm
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Fuel economy, combined: 8.3L / 100km

Book%20Details
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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

On Instagram: @WithHopeUAE

Although social media can be harmful to our mental health, paradoxically, one of the antidotes comes with the many social-media accounts devoted to normalising mental-health struggles. With Hope UAE is one of them.
The group, which has about 3,600 followers, was started three years ago by five Emirati women to address the stigma surrounding the subject. Via Instagram, the group recently began featuring personal accounts by Emiratis. The posts are written under the hashtag #mymindmatters, along with a black-and-white photo of the subject holding the group’s signature red balloon.
“Depression is ugly,” says one of the users, Amani. “It paints everything around me and everything in me.”
Saaed, meanwhile, faces the daunting task of caring for four family members with psychological disorders. “I’ve had no support and no resources here to help me,” he says. “It has been, and still is, a one-man battle against the demons of fractured minds.”
In addition to With Hope UAE’s frank social-media presence, the group holds talks and workshops in Dubai. “Change takes time,” Reem Al Ali, vice chairman and a founding member of With Hope UAE, told The National earlier this year. “It won’t happen overnight, and it will take persistent and passionate people to bring about this change.”

UAE-based players

Goodlands Riders: Jamshaid Butt, Ali Abid, JD Mahesh, Vibhor Shahi, Faizan Asif, Nadeem Rahim

Rose Hill Warriors: Faraz Sheikh, Ashok Kumar, Thabreez Ali, Janaka Chathuranga, Muzammil Afridi, Ameer Hamza

Financial considerations before buying a property

Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.

“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says. 

Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.

Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier. 

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

The bio

Favourite vegetable: Broccoli

Favourite food: Seafood

Favourite thing to cook: Duck l'orange

Favourite book: Give and Take by Adam Grant, one of his professors at University of Pennsylvania

Favourite place to travel: Home in Kuwait.

Favourite place in the UAE: Al Qudra lakes

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Electoral College Victory

Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate. 

 

Popular Vote Tally

The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.

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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
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

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
GAC GS8 Specs

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Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

The Details

Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5 

The biog

Year of birth: 1988

Place of birth: Baghdad

Education: PhD student and co-researcher at Greifswald University, Germany

Hobbies: Ping Pong, swimming, reading

 

 

The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

Updated: May 22, 2023, 4:03 PM