• The new Miss Universe Harnaaz Sandhu of India gestures to the audience after being crowned at the Miss Universe 2021 pageant. EPA
    The new Miss Universe Harnaaz Sandhu of India gestures to the audience after being crowned at the Miss Universe 2021 pageant. EPA
  • Harnaaz Sandhu waves after being crowned Miss Universe. AP Photo
    Harnaaz Sandhu waves after being crowned Miss Universe. AP Photo
  • Miss Universe contestants congratulate Miss India, Harnaaz Sandhu, as she is crowned Miss Universe. AFP
    Miss Universe contestants congratulate Miss India, Harnaaz Sandhu, as she is crowned Miss Universe. AFP
  • India's Harnaaz Sandhu waves after being crowned Miss Universe 2021 during the 70th Miss Universe pageant in Eilat, Israel. AP Photo
    India's Harnaaz Sandhu waves after being crowned Miss Universe 2021 during the 70th Miss Universe pageant in Eilat, Israel. AP Photo
  • Miss Universe 2020 Andrea Meza, right, crowns India's Harnaaz Sandhu as Miss Universe 2021. AP Photo
    Miss Universe 2020 Andrea Meza, right, crowns India's Harnaaz Sandhu as Miss Universe 2021. AP Photo
  • Miss Paraguay Nadia Ferreira, left, embraces Miss India Harnaaz Sandhu after the winner is announced. AFP
    Miss Paraguay Nadia Ferreira, left, embraces Miss India Harnaaz Sandhu after the winner is announced. AFP
  • Miss India Harnaaz Sandhu, right, reacts as she wins Miss Universe 2021. EPA
    Miss India Harnaaz Sandhu, right, reacts as she wins Miss Universe 2021. EPA
  • Outgoing Miss Universe Andrea Meza of Mexico places a crown on the head of Miss Universe winner Harnaaz Sandhu of India. Reuters
    Outgoing Miss Universe Andrea Meza of Mexico places a crown on the head of Miss Universe winner Harnaaz Sandhu of India. Reuters
  • Harnaaz Sandhu poses during the pageant. EPA
    Harnaaz Sandhu poses during the pageant. EPA
  • The top three finalists: Miss South Africa Lalela Mswane, Miss India Harnaaz Sandhu, and Miss Paraguay Nadia Ferreira. EPA
    The top three finalists: Miss South Africa Lalela Mswane, Miss India Harnaaz Sandhu, and Miss Paraguay Nadia Ferreira. EPA
  • Miss India Harnaaz Sandhu during the swimsuit competition of the 70th Miss Universe pageant. AFP
    Miss India Harnaaz Sandhu during the swimsuit competition of the 70th Miss Universe pageant. AFP
  • Harnaaz Sandhu wears a maroon cap-sleeved one-piece swimsuit during the swimwear portion of the competition. AFP
    Harnaaz Sandhu wears a maroon cap-sleeved one-piece swimsuit during the swimwear portion of the competition. AFP
  • US television and pageant host Steve Harvey asks Miss India Harnaaz Sandhu the final question during the 70th Miss Universe competition. AFP
    US television and pageant host Steve Harvey asks Miss India Harnaaz Sandhu the final question during the 70th Miss Universe competition. AFP
  • During the national costume segment, she wore a gold embellished lehenga, and carried a traditional wedding parasol. AFP
    During the national costume segment, she wore a gold embellished lehenga, and carried a traditional wedding parasol. AFP
  • Harnaaz Sandhu during the preliminary stage of the 70th Miss Universe pageant. AFP
    Harnaaz Sandhu during the preliminary stage of the 70th Miss Universe pageant. AFP

Miss Universe Harnaaz Sandhu eyes Bollywood and a film with Shah Rukh Khan


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With two Punjabi films to her credit, it was only a matter of time before new Miss Universe Harnaaz Sandhu set her sights on Bollywood. It's almost a rite of passage for beauty queens in India with Sandhu's two predecessors, Sushmita Sen, Miss Universe 1994, and Lara Dutta Bhupathi, Miss Universe 2000, having both made the leap into the Hindi film industry.

"Given a chance, I would love to be a part of it, because that has been my dream. I am an actor by profession, I've done theatre from the last five years," Sandhu, 21, told The Times of India.

Miss Universe 2021 Harnaaz Sandhu arriving at the Mumbai international airport after her win in Israel. AFP
Miss Universe 2021 Harnaaz Sandhu arriving at the Mumbai international airport after her win in Israel. AFP

"I have a vision of influencing people and breaking stereotypes of what women are and what they can be, and that can happen through acting. Because in today's times, people get so intimidated, so influenced by movies. That's the way I can influence people and inspire them by following my passion, just doing the best for the society."

Sandhu, a model, beat 79 other contestants to clinch the Miss Universe 2021 crown at a glittering ceremony in Eilat, Israel, becoming the third Indian woman to win the title.

Asked which actor she'd like to make her Bollywood debut with, Sandhu chose superstar Shah Rukh Khan.

"I share a lot of respect and love for Shah Rukh Khan. The amount of hard work he has done and is still doing, it's never enough I think. But he has always stayed grounded, he has always managed the success," she told the publication.

"And the way he has been talking in every interview, that really inspired me, that it's just about your attitude that takes you places. He is a wonderful artist and a wonderful human being."

For a director to work with she picked Sanjay Leela Bhansali, known for his extravagant films including Bajirao Mastani (2015) and Padmaavat (2018), which both rank among the highest-grossing Indian films of all time.

"I am excited to work with Sanjay Leela Bhansali," Sandhu said. "I love the way he works, I love the quality, the art, the feeling and the depth of each and every detail that's in his movies and his work."

For now, Sandhu will move to New York City, the headquarters of the Miss Universe Organisation, where for a year she will take part in various social projects until she crowns her successor in 2022.

Scroll through the gallery below for pictures from the Miss Universe 2021 pageant:

  • Miss India Harnaaz Sandhu, left, is crowned Miss Universe 2021 by Miss Universe 2020 Andrea Meza from Mexico during the Miss Universe 2021 pageant in Eilat, Israel. Contestants from 80 countries and territories competed in the Miss Universe 2021 pageant. EPA
    Miss India Harnaaz Sandhu, left, is crowned Miss Universe 2021 by Miss Universe 2020 Andrea Meza from Mexico during the Miss Universe 2021 pageant in Eilat, Israel. Contestants from 80 countries and territories competed in the Miss Universe 2021 pageant. EPA
  • Miss India Harnaaz Sandhu reacts as the Miss Universe crown is placed on her head by the outgoing Miss Universe Andrea Meza of Mexico, at the Red Sea resort of Eilat in Israel. Reuters
    Miss India Harnaaz Sandhu reacts as the Miss Universe crown is placed on her head by the outgoing Miss Universe Andrea Meza of Mexico, at the Red Sea resort of Eilat in Israel. Reuters
  • Contestants congratulate Miss Universe 2021 winner Harnaaz Sandhu. Reuters
    Contestants congratulate Miss Universe 2021 winner Harnaaz Sandhu. Reuters
  • Miss Universe contestants congratulate Harnaaz Sandhu as she is crowned Miss Universe during the 70th Miss Universe beauty pageant. AFP
    Miss Universe contestants congratulate Harnaaz Sandhu as she is crowned Miss Universe during the 70th Miss Universe beauty pageant. AFP
  • Miss India Harnaaz Sandhu walks on the stage among celebrations after being crowned Miss Universe 2021. EPA
    Miss India Harnaaz Sandhu walks on the stage among celebrations after being crowned Miss Universe 2021. EPA
  • Miss Universe 2021 Harnaaz Sandhu from India speaks to reporters after winning the 70th Miss Universe beauty pageant. AFP
    Miss Universe 2021 Harnaaz Sandhu from India speaks to reporters after winning the 70th Miss Universe beauty pageant. AFP
  • Miss Universe second runner-up Lalela Mswane from South Africa reacts during the 70th Miss Universe beauty pageant. AFP
    Miss Universe second runner-up Lalela Mswane from South Africa reacts during the 70th Miss Universe beauty pageant. AFP
  • The final three Miss Universe contestants, left to right, Miss South Africa, Lalela Mswane; Miss India, Harnaaz Sandhu; and Miss Paraguay, Nadia Ferreira, pose on stage during the pageant. AFP
    The final three Miss Universe contestants, left to right, Miss South Africa, Lalela Mswane; Miss India, Harnaaz Sandhu; and Miss Paraguay, Nadia Ferreira, pose on stage during the pageant. AFP
  • US singer JoJo performs on stage during the 70th Miss Universe beauty pageant. AFP
    US singer JoJo performs on stage during the 70th Miss Universe beauty pageant. AFP
  • Miss India Harnaaz Sandhu during the swimsuit round of the 70th Miss Universe beauty pageant. AFP
    Miss India Harnaaz Sandhu during the swimsuit round of the 70th Miss Universe beauty pageant. AFP
  • Miss South Africa Lalela Mswane poses in the evening gown competition during the pageant. AFP
    Miss South Africa Lalela Mswane poses in the evening gown competition during the pageant. AFP
  • US television host Steve Harvey asks Miss India Harnaaz Sandhu the final question during the 70th Miss Universe pageant. AFP
    US television host Steve Harvey asks Miss India Harnaaz Sandhu the final question during the 70th Miss Universe pageant. AFP
  • Miss Universe 2021 contestants pose during the pageant. Reuters
    Miss Universe 2021 contestants pose during the pageant. Reuters
  • Miss Universe 2020 Andrea Meza appears during the 70th Miss Universe pageant. AP Photo
    Miss Universe 2020 Andrea Meza appears during the 70th Miss Universe pageant. AP Photo
  • Outgoing Miss Universe Andrea Meza of Mexico poses during the event. Reuters
    Outgoing Miss Universe Andrea Meza of Mexico poses during the event. Reuters
  • Miss France Clemence Botino poses during the swimsuit round at the Miss Universe 2021 pageant. EPA
    Miss France Clemence Botino poses during the swimsuit round at the Miss Universe 2021 pageant. EPA
  • Miss Puerto Rico Michelle Colon poses during the Miss Universe 2021 pageant. EPA
    Miss Puerto Rico Michelle Colon poses during the Miss Universe 2021 pageant. EPA
  • Miss Colombia Valeria Ayos poses during the Miss Universe 2021 pageant. EPA
    Miss Colombia Valeria Ayos poses during the Miss Universe 2021 pageant. EPA
  • Miss USA Elle Smith poses during the Miss Universe pageant. Reuters
    Miss USA Elle Smith poses during the Miss Universe pageant. Reuters
  • Miss India Harnaaz Sandhu and at the pageant. AFP
    Miss India Harnaaz Sandhu and at the pageant. AFP
  • Paraguay's Nadia Ferreira poses during the final round of the 70th Miss Universe pageant. AP Photo
    Paraguay's Nadia Ferreira poses during the final round of the 70th Miss Universe pageant. AP Photo
  • Miss Universe semifinalists pose on stage during the swimsuit competition of the 70th Miss Universe beauty pageant in Israel's southern Red Sea coastal city of Eilat. AFP
    Miss Universe semifinalists pose on stage during the swimsuit competition of the 70th Miss Universe beauty pageant in Israel's southern Red Sea coastal city of Eilat. AFP
  • US television host Steve Harvey hosts the 70th Miss Universe beauty pageant. AFP
    US television host Steve Harvey hosts the 70th Miss Universe beauty pageant. AFP
  • Judges Adriana Lima, left, and Lori Harvey at the 70th Miss Universe pageant. AP Photo
    Judges Adriana Lima, left, and Lori Harvey at the 70th Miss Universe pageant. AP Photo
Our legal consultant

Name: Hassan Mohsen Elhais

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

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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Profile

Company: Justmop.com

Date started: December 2015

Founders: Kerem Kuyucu and Cagatay Ozcan

Sector: Technology and home services

Based: Jumeirah Lake Towers, Dubai

Size: 55 employees and 100,000 cleaning requests a month

Funding:  The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups. 

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Champions League Last 16

 Red Bull Salzburg (AUT) v Bayern Munich (GER) 

Sporting Lisbon (POR) v Manchester City (ENG) 

Benfica (POR) v Ajax (NED) 

Chelsea (ENG) v Lille (FRA) 

Atletico Madrid (ESP) v Manchester United (ENG) 

Villarreal (ESP) v Juventus (ITA) 

Inter Milan (ITA) v Liverpool (ENG) 

Paris Saint-Germain v Real Madrid (ESP)  

Our legal consultant

Name: Hassan Mohsen Elhais

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

Simran

Director Hansal Mehta

Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey

Three stars

Liverpool 4-1 Shrewsbury

Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')

Shrewsbury
Udoh (27'minutes)

Man of the Match: Kaide Gordon (Liverpool)

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

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Titanium Escrow profile

Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue  
Stage: Early stage
Investors: Founder's friends and Family

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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Updated: February 01, 2022, 8:48 AM