Second time's the charm for Lujane Yacoub. The actress, dancer and model has won the Miss Universe Bahrain 2023 crown a year after she placed second at the annual beauty pageant.
Yacoub, 19, was also the youngest contestant at the event, live-streamed on Saturday night from the Mirihi Island Resort in the Maldives. She beat eight other contestants to the title, and will now represent Bahrain at the global Miss Universe pageant in November.
Born to a Bahraini father and American mother, Yacoub impressed the judges with her “beauty, authentic communication skills and a passionate heart towards her advocacies,” the Miss Universe Bahrain organisation said.
During the final Q&A segment, Yacoub was asked: “What is the biggest misconception about your country and how do you plan to correct it?”
Her winning answer was: “The biggest misconception about Bahrain and the Middle East is that it’s a place of oppression [that] women don't have rights. And this is far from the truth. Women are taught to thrive, to embrace their strengths, and go for their ambitions, and women are the true pearls of the country. And that would be my first goal as Miss Universe, is to clear up this misconception.”
A passionate cosplayer, Yacoub recently started Project Hero, which helps children in special needs schools and those recovering in hospitals discover the joys of dressing up as their favourite characters.
Miss Universe Bahrain judges this year included Egyptian actress Mai Omar, Moroccan actress Leila Hadioui, Filipino singer and former Now United member Bailey May, Bollywood actress Urvashi Rautela and Miss Universe Bahrain 2022 Evlin Khalifa.
Candidates were scored based on five segments of the competition including personal interview, activewear round, swimwear round, evening gown round and the final question round.
“We are very honoured to crown our new Miss Universe Bahrain 2023 with our goal of celebrating a platform that gives a voice to the empowerment of young women, to highlight their incredible and innovative contribution to our society and to inspire other women to break stereotypes not only in GCC but all throughout the world,” said Josh Yugen, owner and national director of Miss Universe Bahrain.
Yugen's company, Yugen Group, which is headquartered in Dubai, also owns the franchise rights for Miss Universe Pakistan as well as Miss Universe Egypt.
Yacoub will be the third participant from Bahrain to take part in the Miss Universe pageant, to be held this year in El Salvador.
In 2022, Manar Nadeem Deyani made history by becoming the first participant from Bahrain and the Gulf to take part in the competition, one of the longest-running and most-popular beauty contests.
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
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
The specs
The specs: 2019 Audi Q8
Price, base: Dh315,000
Engine: 3.0-litre turbocharged V6
Gearbox: Eight-speed automatic
Power: 340hp @ 3,500rpm
Torque: 500Nm @ 2,250rpm
Fuel economy, combined: 6.7L / 100km
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
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