Solar eclipse 2024: Time, path and will April 8 event be visible from the UAE?

A total solar eclipse is set to cast its shadow across some parts of the world on April 8, plunging countries into daytime darkness.

The rare celestial event occurs when the Moon perfectly aligns between the Earth and the Sun, causing it to completely block the sunlight that reaches the planet.

It would even block the Sun's disk for a few minutes, allowing observers to witness the atmosphere of the giant star.

When and where will the April solar eclipse appear?

The astronomical treat will only be visible in Mexico, through the US from Texas to Maine, and up through Canada.

"People viewing the eclipse from locations where the Moon’s shadow completely covers the Sun – known as the path of totality – will experience a total solar eclipse," Nasa said.

"The sky will become dark, as if it were dawn or dusk. Weather permitting, people along the path of totality will see the Sun’s corona, or outer atmosphere, which is usually obscured by the bright face of the Sun."

A Nasa map shows the path where the Moon will completely block the Sun. Photo: Nasa

The first location that will experience totality is Mexico's Pacific coast at about 11.07am PDT (10.07pm UAE time), on April 8.

Then the path of the eclipse will continue into the US, moving into Texas first and then travelling through Oklahoma, Arkansas, Missouri, Illinois, Kentucky, Indiana, Ohio, Pennsylvania, New York, Vermont, New Hampshire and Maine.

The eclipse will enter Canada in Southern Ontario, and continue through Quebec, New Brunswick, Prince Edward Island, and Nova Scotia.

It will exit continental North America on the Atlantic coast of Newfoundland, Canada, at 5.16pm NDT (11.46pm UAE time).

The next total solar eclipse will not be visible in the contiguous US until 2044.

In the UAE, a partial solar eclipse was visible in 2022, and the next one will take place in 2027.

A partial lunar eclipse was visible in the skies in October 2023.

Safety first

Nasa said that it was important to wear solar viewing glasses to safely observe the eclipse, as it could cause severe eye damage.

"Do not look at the Sun through a camera lens, telescope, binoculars or any other optical device while wearing eclipse glasses or using a hand-held solar viewer – the concentrated solar rays will burn through the filter and cause serious eye injury," the space agency said.

"Eclipse glasses are not regular sunglasses. Regular sunglasses, no matter how dark, are not safe for viewing the Sun."

Partial solar eclipse in 2022 - in pictures

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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