• The supermoon pictured over Dubai on Tuesday April 27, 2021. This occurs when the Moon is at its closest point to Earth and it should be visible until Thursday night, depending on the weather. Antonie Robertson / The National
    The supermoon pictured over Dubai on Tuesday April 27, 2021. This occurs when the Moon is at its closest point to Earth and it should be visible until Thursday night, depending on the weather. Antonie Robertson / The National
  • The supermoon is seen behind Burj Khalifa in Dubai on Tuesday night. AFP
    The supermoon is seen behind Burj Khalifa in Dubai on Tuesday night. AFP
  • During this astronomical event, the Moon appears about 7 per cent bigger and 14 per cent brighter. EPA
    During this astronomical event, the Moon appears about 7 per cent bigger and 14 per cent brighter. EPA
  • The supermoon pictured next to Dubai's Burj Khalifa. Antonie Robertson / The National
    The supermoon pictured next to Dubai's Burj Khalifa. Antonie Robertson / The National
  • The name of the cosmic event does not have much to do with the colour of the Moon. The event was called the "pink moon" in the 1930s because it occurs close to spring when flowers are in bloom. EPA
    The name of the cosmic event does not have much to do with the colour of the Moon. The event was called the "pink moon" in the 1930s because it occurs close to spring when flowers are in bloom. EPA
  • Nasa said other names for this moon included the "sprouting grass moon", "egg moon" and "fish moon". EPA
    Nasa said other names for this moon included the "sprouting grass moon", "egg moon" and "fish moon". EPA
  • The second and last supermoon of the year will appear on May 26 and will be even closer to Earth than the first one. EPA
    The second and last supermoon of the year will appear on May 26 and will be even closer to Earth than the first one. EPA

Pink supermoon glows over the UAE


Sarwat Nasir
  • English
  • Arabic

A pink supermoon will be visible in the night skies of the UAE until April 29.

The stunning astronomical event first became visible on April 27, appearing 7 per cent bigger and 14 per cent brighter than a regular full moon.

The rare occurrence was photographed around the world.

"In the month of April, there is a full moon that will be a supermoon. It won't be the biggest one, but it is close to the Earth, so it will be clearly observable," said Hasan Al Hariri, chief executive of Dubai Astronomy Group.

"The Moon also marks the middle of the Ramadan month."

While, the phenomenon is called a pink supermoon, the colour does not have much relation to the event.

It was given that name in the 1930s because the "pink moon" appears in springtime when flowers are in bloom.

"In the 1930s, the Maine Farmer's Almanac began publishing American Indian Moon names for the months of the year," said US space agency Nasa.

“According to this almanac, as the full moon is in April, this is the pink moon, named after the herb moss pink, also known as creeping phlox, moss phlox, or mountain phlox.

"The plant is native to the eastern United States and is one of the earliest widespread flowers of spring.”

"There is nothing that will turn pink," Mr Al Hariri said.

"There are moons that have been named as the 'blood moon', 'worm moon' or 'war moon' – there are plenty of names.

"In our region, Arabs used to give names to the Moon according to the position of the Moon."

The next and last supermoon of the year will appear on May 26 and will be closer to the Earth than this one.

  • A pink supermoon is seen in the background as people relax on the beach in Miami Beach, US, on June 24, 2021. Four supermoons will grace the skies in 2022. AFP
    A pink supermoon is seen in the background as people relax on the beach in Miami Beach, US, on June 24, 2021. Four supermoons will grace the skies in 2022. AFP
  • An aeroplane is pictured against an almost full pink supermoon, in Iraq's southern city of Basra. AFP
    An aeroplane is pictured against an almost full pink supermoon, in Iraq's southern city of Basra. AFP
  • A man watches on as an almost full pink supermoon rises over Istanbul in Istanbul, Turkey. Getty Images
    A man watches on as an almost full pink supermoon rises over Istanbul in Istanbul, Turkey. Getty Images
  • A pink supermoon is pictured near a lighthouse in Tirana, Albania. Reuters
    A pink supermoon is pictured near a lighthouse in Tirana, Albania. Reuters
  • A full pink supermoon rises above the Emirates Air Line cable car in London, Britain. Reuters
    A full pink supermoon rises above the Emirates Air Line cable car in London, Britain. Reuters
  • A full pink supermoon rises over the skyline of New York and Empire State Building, as seen from West Orange, in New Jersey, US. Reuters
    A full pink supermoon rises over the skyline of New York and Empire State Building, as seen from West Orange, in New Jersey, US. Reuters
  • A full pink supermoon is seen rising behind the Nubble Lighthouse on Cape Neddick, in York, Maine, US. EPA
    A full pink supermoon is seen rising behind the Nubble Lighthouse on Cape Neddick, in York, Maine, US. EPA
  • A full pink supermoon rises above Havana, Cuba. AFP
    A full pink supermoon rises above Havana, Cuba. AFP
  • A pink supermoon rises behind the stork in a nest in the village of Rzanicino near Skopje, Republic of North Macedonia. EPA
    A pink supermoon rises behind the stork in a nest in the village of Rzanicino near Skopje, Republic of North Macedonia. EPA
  • A full pink supermoon sets over the famous Suleymaniye Mosque in Istanbul, Turkey. Getty Images
    A full pink supermoon sets over the famous Suleymaniye Mosque in Istanbul, Turkey. Getty Images
  • A full pink supermoon rises behind Glastonbury Tor in Glastonbury, England. Getty Images
    A full pink supermoon rises behind Glastonbury Tor in Glastonbury, England. Getty Images
  • A full pink supermoon rising behind a statue of the Christ in Wolxheim, France. AFP
    A full pink supermoon rising behind a statue of the Christ in Wolxheim, France. AFP
  • A full pink supermoon rises over Nicosia on the eastern Mediterranean island of Cyprus. AP Photo
    A full pink supermoon rises over Nicosia on the eastern Mediterranean island of Cyprus. AP Photo
  • The moon rises to become a pink supermoon among the Supertree Grove at Gardens by the Bay, in Singapore. Reuters
    The moon rises to become a pink supermoon among the Supertree Grove at Gardens by the Bay, in Singapore. Reuters
  • A view of the Golden Horn, with a full pink supermoon rising behind Istanbul's iconic Galata Tower. AP Photo
    A view of the Golden Horn, with a full pink supermoon rising behind Istanbul's iconic Galata Tower. AP Photo
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

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Director: Venkat Prabhu
Rating: 2/5
match info

Southampton 2 (Ings 32' & pen 89') Tottenham Hotspur 5 (Son 45', 47', 64', & 73', Kane 82')

Man of the match Son Heung-min (Tottenham)

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Low turnout
Two months before the first round on April 10, the appetite of voters for the election is low.

Mathieu Gallard, account manager with Ipsos, which conducted the most recent poll, said current forecasts suggested only two-thirds were "very likely" to vote in the first round, compared with a 78 per cent turnout in the 2017 presidential elections.

"It depends on how interesting the campaign is on their main concerns," he told The National. "Just now, it's hard to say who, between Macron and the candidates of the right, would be most affected by a low turnout."

Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival

UAE currency: the story behind the money in your pockets
Business Insights
  • As per the document, there are six filing options, including choosing to report on a realisation basis and transitional rules for pre-tax period gains or losses. 
  • SMEs with revenue below Dh3 million per annum can opt for transitional relief until 2026, treating them as having no taxable income. 
  • Larger entities have specific provisions for asset and liability movements, business restructuring, and handling foreign permanent establishments.

UAE squad

Rohan Mustafa (captain), Ashfaq Ahmed, Ghulam Shabber, Rameez Shahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, Ahmed Raza, Imran Haider, Qadeer Ahmed, Mohammed Naveed, Amir Hayat, Zahoor Khan

Sheer grandeur

The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

Henrik Stenson's finishes at Abu Dhabi HSBC Championship:

2006 - 2
2007 - 8
2008 - 2
2009 - MC
2010 - 21
2011 - 42
2012 - MC
2013 - 23
2014 - MC
2015 - MC
2016 - 3
2017 - 8

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

Business Insights
  • Canada and Mexico are significant energy suppliers to the US, providing the majority of oil and natural gas imports
  • The introduction of tariffs could hinder the US's clean energy initiatives by raising input costs for materials like nickel
  • US domestic suppliers might benefit from higher prices, but overall oil consumption is expected to decrease due to elevated costs
MISSION: IMPOSSIBLE – FINAL RECKONING

Director: Christopher McQuarrie

Starring: Tom Cruise, Hayley Atwell, Simon Pegg

Rating: 4/5

UAE SQUAD

UAE team
1. Chris Jones-Griffiths 2. Gio Fourie 3. Craig Nutt 4. Daniel Perry 5. Isaac Porter 6. Matt Mills 7. Hamish Anderson 8. Jaen Botes 9. Barry Dwyer 10. Luke Stevenson (captain) 11. Sean Carey 12. Andrew Powell 13. Saki Naisau 14. Thinus Steyn 15. Matt Richards

Replacements
16. Lukas Waddington 17. Murray Reason 18. Ahmed Moosa 19. Stephen Ferguson 20. Sean Stevens 21. Ed Armitage 22. Kini Natuna 23. Majid Al Balooshi

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. 

Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Review: Tomb Raider
Dir: Roar Uthaug
Starring: Alicia Vikander, Dominic West, Daniel Wu, Walter Goggins
​​​​​​​two stars

All the Money in the World

Director: Ridley Scott

Starring: Charlie Plummer, Mark Wahlberg, Michelle Williams, Christopher Plummer

Four stars

Our family matters legal consultant

Name: Hassan Mohsen Elhais

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

MATCH INFO

Uefa Champions League, semi-final result:

Liverpool 4-0 Barcelona

Liverpool win 4-3 on aggregate

Champions Legaue final: June 1, Madrid

Key developments

All times UTC 4

Company info

Company name: Entrupy 

Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist

Based: New York, New York

Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.  

Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius. 

Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place.