Miss Diva Universe Shweta Sharda will represent India at the Miss Universe 2023 pageant. Photo: @missdivaorg / Instagram
Miss Diva Universe Shweta Sharda will represent India at the Miss Universe 2023 pageant. Photo: @missdivaorg / Instagram
Miss Diva Universe Shweta Sharda will represent India at the Miss Universe 2023 pageant. Photo: @missdivaorg / Instagram
Miss Diva Universe Shweta Sharda will represent India at the Miss Universe 2023 pageant. Photo: @missdivaorg / Instagram

Who is Miss Diva Shweta Sharda, India's representative at Miss Universe 2023?


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Just two years after India's Harnaaz Sandhu won the Miss Universe crown, another Punjabi beauty queen will hope to repeat her success this year.

Shweta Sharda, 22, is the new Miss Diva Universe. The Chandigarh-born model and dancer, who lives in Mumbai, will now represent India at the global Miss Universe pageant, to be held in El Salvador in November.

Sharda beat 15 other contestants to the title at the ceremony in Mumbai, where she was crowned by last year's winner, Divita Rai.

Sonal Kukreja was crowned Miss Diva Supranational 2023 and will represent India at the Miss Supranational pageant, while Trisha Shetty was named the Miss Diva 2023 runner-up.

Sandhu, who is also from Chandigarh, was one of the judges on the night.

Miss Diva is a part of the Femina Miss India group that selects India's representatives for Miss Universe, one of the Big Four international beauty pageants. A separate Femina Miss India is also held to pick India's representative at the Miss World pageant.

India has won the Miss Universe crown three times – Sushmita Sen in 1994, Lara Dutta in 2000 and Sandhu in 2021.

Who is Shweta Sharda?

Shweta Sharda is a dancer and model from Chandigarg who now lives in Mumbai. Photo: @missdivaorg / Instagram
Shweta Sharda is a dancer and model from Chandigarg who now lives in Mumbai. Photo: @missdivaorg / Instagram

Born in Chandigarh, the capital of Indian's northern Punjab state, Sharda moved to Mumbai at the age of 17 to follow her dreams of making it in the world of entertainment.

She has since appeared in several reality shows, including Dance India Dance and Dance Deewane. Her stint as a choreographer in another reality show, Jhalak Dikhhla Jaa, led her to work with big Bollywood stars including Deepika Padukone, Salman Khan and Katrina Kaif.

Most recently, Sharda starred in a music video for the song Mast Aankhein by Jubin Nautiyal and Tulsi Kumar, featuring alongside Bollywood actor Shantanu Maheshwari.

When will Miss Universe 2023 be held?

  • Miss USA R'Bonney Gabriel celebrates after winning the 71st Miss Universe competition at the New Orleans Ernest N Morial Convention Centre in Louisiana. AFP
    Miss USA R'Bonney Gabriel celebrates after winning the 71st Miss Universe competition at the New Orleans Ernest N Morial Convention Centre in Louisiana. AFP
  • Gabriel on stage after being crowned Miss Universe at the 71st Miss Universe pageant, in New Orleans. AP
    Gabriel on stage after being crowned Miss Universe at the 71st Miss Universe pageant, in New Orleans. AP
  • Gabriel, back to camera, is hugged by other contestants after being crowned Miss Universe. AP
    Gabriel, back to camera, is hugged by other contestants after being crowned Miss Universe. AP
  • Gabriel celebrates after her win. Reuters
    Gabriel celebrates after her win. Reuters
  • From left, Miss Venezuela Amanda Dudamel, Miss USA Gabriel and Miss Dominican Republic Andreina Martinez hold hands before the final verdict during the 71st Miss Universe competition in Louisiana. AFP
    From left, Miss Venezuela Amanda Dudamel, Miss USA Gabriel and Miss Dominican Republic Andreina Martinez hold hands before the final verdict during the 71st Miss Universe competition in Louisiana. AFP
  • Gabriel reacts after being picked among the final three contestants in the final round. AP
    Gabriel reacts after being picked among the final three contestants in the final round. AP
  • The final five contestants, from left, Miss Dominican Republic Martinez, Miss Curacao Gabriela Dos Santos, Miss Puerto Rico Ashley Carino, Miss USA Gabriel and Miss Venezuela Dudamel. AP
    The final five contestants, from left, Miss Dominican Republic Martinez, Miss Curacao Gabriela Dos Santos, Miss Puerto Rico Ashley Carino, Miss USA Gabriel and Miss Venezuela Dudamel. AP
  • Thai businesswoman and owner of Miss Universe pageant Anne Jakkaphong Jakrajutatip speaks during the 71st Miss Universe competition. AFP
    Thai businesswoman and owner of Miss Universe pageant Anne Jakkaphong Jakrajutatip speaks during the 71st Miss Universe competition. AFP
  • Contestants take part in the final round. AFP
    Contestants take part in the final round. AFP
  • Gabriel on stage. Reuters
    Gabriel on stage. Reuters
  • Miss Trinidad and Tobago Tya Jane Ramey. Reuters
    Miss Trinidad and Tobago Tya Jane Ramey. Reuters
  • Miss Spain Alicia Faubel. Reuters
    Miss Spain Alicia Faubel. Reuters
  • Miss Australia Monique Riley. AFP
    Miss Australia Monique Riley. AFP
  • Miss Canada Amelia Tu. Reuters
    Miss Canada Amelia Tu. Reuters
  • Miss Haiti Mideline Phelizor. Reuters
    Miss Haiti Mideline Phelizor. Reuters
  • Jakrajutatip, left, as owner of the Miss Universe Organisation, presents the ImpactWayv Challenge Award to Miss Thailand Anna Sueangam-iam. AP
    Jakrajutatip, left, as owner of the Miss Universe Organisation, presents the ImpactWayv Challenge Award to Miss Thailand Anna Sueangam-iam. AP
  • Miss Colombia Maria Fernanda Aristizabal reacts after being selected as the last of the 16 finalists. AP
    Miss Colombia Maria Fernanda Aristizabal reacts after being selected as the last of the 16 finalists. AP
  • Jeannie Mai Jenkins and Olivia Culpo host the competition. Getty Images
    Jeannie Mai Jenkins and Olivia Culpo host the competition. Getty Images
  • Miss Seychelles Gabriella Gonthier walks through the crowd with fellow contestants for the start of the final round. AP
    Miss Seychelles Gabriella Gonthier walks through the crowd with fellow contestants for the start of the final round. AP

The 72nd Miss Universe pageant is to be held in El Salvador in November. The winner will be named on November 18, when reigning Miss Universe R'Bonney Gabriel from the US will pass on the crown.

For the first time in the history of the long-running pageant, married women and mothers are to be allowed to participate. This month, Michelle Cohn from Guatemala became the first married woman and mother to be a contestant.

Cohn, a model and entrepreneur, has a son and daughter with husband Andres Matheu.

So far, more than 50 countries have announced their representatives, but plenty more national contests have not yet taken place.

A total of 83 countries were represented at Miss Universe 2022, held in January due to a postponement. Gabriel, a Filipina-American fashion designer and model, won the crown at the event in the US city of New Orleans.

Company profile

Date started: December 24, 2018

Founders: Omer Gurel, chief executive and co-founder and Edebali Sener, co-founder and chief technology officer

Based: Dubai Media City

Number of employees: 42 (34 in Dubai and a tech team of eight in Ankara, Turkey)

Sector: ConsumerTech and FinTech

Cashflow: Almost $1 million a year

Funding: Series A funding of $2.5m with Series B plans for May 2020

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

Company Profile
Company name: OneOrder

Started: October 2021

Founders: Tamer Amer and Karim Maurice

Based: Cairo, Egypt

Industry: technology, logistics

Investors: A15 and self-funded 

Updated: August 28, 2023, 7:59 AM