Jupiter's moons to put on big no-show


Kareem Shaheen
  • English
  • Arabic

Space enthusiasts in the Emirates will have the chance to observe most of a rare event tomorrow night, when, one by one, Jupiter's four biggest moons disappear from view. The phenomenon, which occurs only a few times every century, is a result of "occultation" and "transit" - when the four Galilean moons, Io, Europa, Ganymede, and Callisto, are invisible at the same time as a result of passing behind or in front of the solar system's largest planet.

Unfortunately, sky-watchers in this part of the world will be able to catch the vanishing moments for only three of the moons. Jupiter itself will be out of sight below the horizon by the time the fourth - Ganymede - disappears at 8.43am on Thursday. Io and Callisto will go behind the gas giant, while Ganymede and Europa will be indistinguishable as they pass in front of it, casting small shadows on the planet behind them.

"Since their orbits are of various sizes, the moons being at different distances, their diverse orbital periods make them achieve this special alignment rather rarely," said Dr Nidhal Guessoum, an astrophysicist and professor of physics at the American University of Sharjah. "We will not get all four moons to disappear for us, for when that happens exactly, morning will have come," he added. During the UAE night Callisto would hide first, then Io followed by Europa.

The four Galilean moons were discovered by Galileo Galilei in 1610. In all, Jupiter has 63 moons. Hasan al Hariri, chief executive of the Dubai Astronomy Group, an association of astronomy enthusiasts mostly in the UAE, said the group would organise a photo shoot at its observatory on Sheikh Zayed Road, but was not planning an elaborate gathering because it was hard to get people into the desert during Ramadan.

The transit could be harder to appreciate fully because of the nearly full Moon and its proximity to Jupiter, though the giant planet's brightness in the night sky makes it easier to see. Jupiter will rise in early evening from the east and set in the west at 5am, said Dr Guessoum. He recommended that for the best chance of a clear view enthusiasts should find dark places that are free of artificial light and dust haze.

Dr Guessoum said each of the moons was special in its own way. "For instance, Galileo is the most volcanic place in the whole solar system, Europa is covered with a thick blanket of ice and probably has a huge ocean of liquid water, and perhaps some life forms, underneath the ice; Ganymede is the largest moon in the solar system, even bigger than the planet Mercury." newsdesk@thenational.ae

Editorial, page a19

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

Sheikh Zayed's poem

When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.

Your love is ruling over my heart

Your love is ruling over my heart, even a mountain can’t bear all of it

Woe for my heart of such a love, if it befell it and made it its home

You came on me like a gleaming sun, you are the cure for my soul of its sickness

Be lenient on me, oh tender one, and have mercy on who because of you is in ruins

You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge

You waddle even when you stand still, with feet white like the blooming of the dates of the palm

Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you

You are the cure for my sickness and my support, you dried my throat up let me go and damp it

Help me, oh children of mine, for in his love my life will pass me by. 

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