• Lujane Yacoub, 19, is a former Miss Universe Bahrain contestant as well as an actress, dancer and model. All photos: Miss Universe Bahrain
    Lujane Yacoub, 19, is a former Miss Universe Bahrain contestant as well as an actress, dancer and model. All photos: Miss Universe Bahrain
  • Mary Mohamed, 28, is a Bahraini-Filipina who is certified in cognitive behavioural counselling specialising in eating disorder
    Mary Mohamed, 28, is a Bahraini-Filipina who is certified in cognitive behavioural counselling specialising in eating disorder
  • Nivine Abouzeid, 24, is a marketing and PR professional who loves to travel and enjoys being in front of the camera
    Nivine Abouzeid, 24, is a marketing and PR professional who loves to travel and enjoys being in front of the camera
  • Menatalla Husein, 20, says she wants to use her voice to advocate for orphans and open more discussions about mental health within her community
    Menatalla Husein, 20, says she wants to use her voice to advocate for orphans and open more discussions about mental health within her community
  • Tuhina Carrol, 28, is a flight attendant and believes in always dreaming big and being fearless
    Tuhina Carrol, 28, is a flight attendant and believes in always dreaming big and being fearless
  • Mariam Naji, 26, is a school principal, a social media influencer and a member of Bahrain’s national fencing team
    Mariam Naji, 26, is a school principal, a social media influencer and a member of Bahrain’s national fencing team
  • Advaita Shetty, 28, is a Clinical Audiology student who also has a Bachelor's Degree in Animal Welfare and Environmental Health
    Advaita Shetty, 28, is a Clinical Audiology student who also has a Bachelor's Degree in Animal Welfare and Environmental Health

Miss Universe Bahrain crowning date announced – here's how to watch


Evelyn Lau
  • English
  • Arabic

A new Miss Universe Bahrain will be crowned soon.

The organisation hosting the beauty competition will announce the winner on September 2 on the official Miss Universe YouTube channel.

“For the first time ever, our Middle Eastern audiences are watching more streaming TV than cable,” said Josh Yugen, franchise owner and national director of Miss Universe Bahrain.

"With this profound shift in the way audiences watch content under way, we’re thrilled to partner with the official Miss Universe YouTube channel as a platform to show the beauty, wit and elegance of a Bahraini woman to the world."

The competition will be divided into four segments: activewear, burkini swimwear, evening gown and final question.

Last month, the seven finalists for the crown were revealed:

  • Advaita Shetty, 28, is a clinical audiology student who also has a bachelor's degree in animal welfare and environmental health.
  • Lujane Yacoub, 19, is a former Miss Universe Bahrain contestant. An actress, dancer and model, she plans to pursue her passion and study creative arts in London.
  • Mariam Naji, 26, is a school principal, a social media influencer and a member of Bahrain’s national fencing team.
  • Mary Mohamed, 28, is a Bahraini-Filipina who is certified in cognitive behavioural counselling specialising in eating disorders. She says she was inspired to take up the certification after dealing with the disorder herself.
  • Menatalla Husein, 20, says she wants to use her voice to advocate for orphans and open more discussions about mental health within her community.
  • Nivine Abouzeid, 24, is a marketing and PR professional who enjoys travelling and being in front of the camera.
  • Tuhina Carrol, 28, is a flight attendant and believes in always "dreaming big and being fearless".

The finalists were selected from hundreds of entrants.

Bahrain is the only Gulf country to participate in the long-running beauty contest, one of the most-watched events of its kind in the world. Manar Nadeem Deyani and Evlin Khalifa represented the country at the 2021 and 2022 pageants respectively, making waves on the global stage.

The winner of the annual pageant will go on to represent the country at the Miss Universe pageant in El Salvador later in the year.

The specs

Engine: 3.0-litre six-cylinder MHEV

Power: 360bhp

Torque: 500Nm

Transmission: eight-speed automatic

Price: from Dh282,870

On sale: now

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

US PGA Championship in numbers

Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.

To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.

Number of seasons without a major for McIlroy, who finished in a tie for 22nd.

4 Louis Oosthuizen has now finished second in all four of the game's major championships.

In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.

For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.

Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.

Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.

Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.

10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.

11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.

12 Paul Casey was a combined 12 under par for his first round in this year's majors.

13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.

14 The world ranking of Justin Thomas before his victory.

15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.

16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.

17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.

18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).

Ponti

Sharlene Teo, Pan Macmillan

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Updated: August 12, 2023, 10:11 AM