The James Webb Space Telescope has detected water vapour, sulphur dioxide, and silicate sand clouds in the atmosphere of the exoplanet WASP-107b3.
The discovery was made by a team of European astronomers, co-led by researchers from the Institute of Astronomy at KU Leuven in Belgium.
Prof Leen Decin, a lead author of the study, told The National: “The chemistry and dynamics are quite different compared to what we expected.”
The exoplanet orbits WASP-107, a star slightly cooler and less massive than our Sun, 200 light-years away from Earth in the constellation Virgo.
Its unique gaseous composition and “fluffy” atmosphere, larger in size than Neptune but similar in mass, allowed for a deeper atmospheric exploration.
Using the telescope's Mid-Infrared Instrument (MIRI), the researchers revealed the explonet's intriguing atmospheric composition.
“Before using the James Webb Space Telescope we knew it had water vapour, but this is the first time we have been able to identify the chemical composition of the clouds,” Prof Decin, of KU Leaven, said.
“We still cannot understand how that planet has formed and evolved. We have found that the planet is extremely close to its mother star,” she told The National.
“We think it has formed further out, and has migrated little by little closer to its host star,” she said.
The discovery of WASP-107b3 was announced in 2017 by a team led by D R Anderson via the WASP-South observatory in South Africa.
The absence of methane, a notable finding from their observations, suggests a potentially warm interior of the planet and an active movement of heat energy.
The detection of sulphur dioxide was a surprise as it was previously thought to be absent in such environments.
Prof Decin said WASP-107b's low-density atmosphere played a role in the formation of the gas.
The discovery indicates a dynamic atmosphere where high-energy photons from the planet's host star trigger necessary chemical reactions.
The study, published in the journal Nature, also observed that the spectral features of sulphur dioxide and water vapour were less pronounced than expected in a cloudless environment, leading to the discovery of high-altitude silicate clouds.
These clouds, composed of small silicate particles similar to sand, are a new discovery in the field of exoplanetary studies.
Lead author Dr Michiel Min explained that a cycle of sublimation and condensation through vertical transport formed the sand clouds at high altitudes in WASP-107b's atmosphere.
“This is very similar to the water vapour and cloud cycle on our own Earth but with droplets made of sand,” Dr Min said.
Dr Achrene Dyrek at CEA Paris emphasised the role of the James Webb Space Telescope (JWST) in enabling deep atmospheric characterisation of exoplanets, unravelling previously unknown aspects.
“JWST enables a deep atmospheric characterisation of an exoplanet that does not have any counterpart in our Solar System, we are unravelling new worlds!”, says Dr Dyrek.
Contributions to the MIRI instrument, pivotal in these discoveries, came from Belgian scientists and engineers, funded by the Belgian federal science policy office BELSPO via the ESA PRODEX programme.
Collaborative efforts from the Centre Spatial de Liege, Thales Alenia Space, OIP Sensor Systems, and the Institute of Astronomy at KU Leuven played a key role in the instrument's development and testing.
Instrument specialist Dr Bart Vandenbussche of KU Leuven expressed pride in the instrument's success, stating, “It is rewarding to see our instrument unravel the atmosphere of this intriguing exoplanet.”
The findings from the JWST are reshaping our knowledge of planetary atmospheres, highlighting the diverse climatic and chemical interactions occurring in these distant worlds.
Prof Decin told The National: “We are still lacking so much understanding on how physics and chemistry actually act together.
“Nobody here on Earth is interested in measuring these chemical reactions. They are of no use for industries, for the car industry, for instance, they are not of no use there.
“So we always have that horizon. But it's horizon based on what we know from Earth. And we always have to go beyond that horizon, to touch new grants and to find new understanding.”
Squads
Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa
India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Dunki
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What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
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