A spacecraft will soon intentionally crash into an asteroid, in a mission that aims to test Earth’s defence against celestial threats.
The Dart, or Double Asteroid Redirection Test, was launched in November last year and is speeding towards a binary asteroid system, located 11 million kilometres from Earth.
It is expected to crash into the space rocks on September 26 (September 27, 3.14am, UAE time) at a speed of 24,000 kilometres an hour — fast enough to travel from New York to Paris in 15 minutes.
The spacecraft will smash into the 160 metre wide “moonlet” Dimorphos, forcing it and its larger companion, Didymos, to shift slightly off course.
Ten days before the impact, the spacecraft will release a CubeSat, a miniature satellite, to capture images of the event.
The Johns Hopkins Applied Physics Laboratory is managing the mission for US space agency Nasa.
“Dart is the world’s first planetary defence test mission, intentionally executing a kinetic impact into Dimorphos to slightly change its motion in space,” Nasa said.
“While neither asteroid poses a threat to Earth, the Dart mission will demonstrate that a spacecraft can autonomously navigate to a kinetic impact on a relatively small target asteroid, and that this is a viable technique to deflect a genuinely dangerous asteroid, if one is ever discovered.”
Scientists have been tracking near-Earth objects for decades to ensure none are on a collision course with the planet.
About 65 million years ago, an asteroid crashed into Earth and killed 70 per cent of all species, including dinosaurs.
More recently, an asteroid crashed into the Russian city of Chelyabinsk in 2013.
The space rock exploded after entering Earth’s atmosphere and released energy equivalent to 500 kilotonnes of TNT.
The incident caused more than 3,600 windows to shatter, injuring more than 1,000 people.
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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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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
