A body positivity advocate has won the Miss Universe Nepal 2023 crown.
Jane Dipika Garrett, 22, who is part-American, will now represent Nepal at the global competition, to be held in El Salvador in November.
A nursing student from Kathmandu, Garrett beat 20 other contestants to the title, winning judges over with her charm and advocacy for mental health.
“As a woman who is curvy and who does not meet certain beauty standards, I'm here to represent women who are curvy, who struggle with weight gain, who struggle with hormonal issues,” she said following her win.
“I believe that there is not only one type of beauty standard but every single woman is beautiful just as she is.”
Garrett's win is yet another milestone for the long-running Miss Universe, one of the most-watched beauty contests now in its 72nd year.
Last year, the Miss Universe Organisation made a historic change to its selection process to accept married women and mothers in the competition this year.
The rule change is one of the biggest shake-ups in the history of the competition, which previously only allowed single women, aged between 18 and 28, who have never been married or had children.
Last month, Miss Universe Guatemala Michelle Cohn, a mother of two, became the first contestant who's a mother to be selected for the pageant.
Cohn, 28, a model and entrepreneur, has a son and daughter with husband Andres Matheu.
“The universe gave me a chance, and here I am taking it wholeheartedly and eagerly,” she posted in Spanish on Instagram soon after her crowning.
“A little over a year ago, I would have thought this was impossible and today I am here looking to be the first mother to represent Guatemala to the universe. Here I am today, once again proving what we as women can accomplish.”
Garett's win is also notable in that it comes weeks after the Miss Universe Organisation severed ties with organisers of the Miss Universe Indonesia pageant following sexual harassment claims made by contestants.
Miss Universe Indonesia contestants had earlier filed a police complaint alleging that they were subjected to topless “body checks” in a room with more than 20 people, including men. The competition was held in Jakarta from July 29 to August 3.
"In light of what we have learnt took place at Miss Universe Indonesia, it has become clear that this franchise has not lived up to our brand standards, ethics, or expectations as outlined in our franchise handbook and code of conduct,” Miss Universe posted on X, formerly known as Twitter.
No measurements such as height, weight or body dimensions are required to be taken to join a Miss Universe pageant worldwide, it added.
KINGDOM%20OF%20THE%20PLANET%20OF%20THE%20APES
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Wes%20Ball%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Owen%20Teague%2C%20Freya%20Allen%2C%20Kevin%20Durand%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
Zayed Sustainability Prize
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
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
Ultra processed foods
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;
- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,
- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
