A German astronaut on the International Space Station has begun a British-backed experiment to examine the effect of ageing on human muscles in a bid to prevent it.
European Space Agency astronaut Matthias Maurer is working with the University of Liverpool on the microgravity experiment.
"When astronauts spend time in space, their muscles get weaker, just as they do in older age," a University of Liverpool representative said.
"By studying what happens to muscle tissue in microgravity, the team can compare the findings to what happens on Earth. This will help the solve the puzzle of why muscles get weaker as we age and find possible ways to prevent it.
"Our hypothesis is that an analogous failure of muscle adaptations to contractile activity occur in both ageing and in muscle exposed to microgravity, and that by studying the way that muscle responds to repeated contractions in microgravity, we will gain further understanding of the way that muscle fails to respond to exercise in older people and in astronauts in space."
The MicroAge project, which is being supported by UK Space Agency, aims to understand what happens to human muscles as we age, and why.
Mr Maurer has published footage of himself unpacking and installing the MicroAge experiment, which was transported to the ISS by a SpaceX Falcon 9 rocket launched from the Kennedy Space Centre in December.
He can be seen arranging muscle cell containers, which contain synthetic muscle cells the size of a grain of rice, inside the Space Station’s Kubik minilab for incubation at 37°C.
Some of the muscles will be electrically stimulated to "exercise" while others will be exposed to increased amounts of protective heat shock proteins, which the Liverpool team has previously shown as providing protection against age-related muscle wasting.
"This is a fantastic opportunity for us to investigate if a similar failure occurs in muscle exposed to microgravity, to aid understanding of the underlying mechanisms that affect muscle in the ageing population," the university's Prof Malcolm Jackson said.
At the end of the experiment, the muscles will be frozen and prepared for their return to earth, and further analysis, later this month.
Mr Maurer is part of the Crew-3 mission with Nasa astronauts, Lt Col Raja Chari, Tom Marshburn and Kayla Barron.
The Crew-3 mission is intended to help pave the way for future space exploration and benefit life on Earth.
The mission’s main scientific aims include experiments to grow plants in space without soil and build optical fibres in microgravity, which research suggests would be better than those made on Earth.
Mr Maurer is also helping to set up the European Robotic Arm on the Russian side of the ISS, and test out an artificial intelligence assistant called Cimon, which was developed by the German space agency DLR, Airbus and IBM.
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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
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