• 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

No age limit for Miss Universe contestants for first time in history


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In a bid to evolve with the times, Miss Universe is doing away with age limits altogether.

The new rule of the beauty pageant, now in its 72nd year, will come into effect next year.

Previously, the contest was open only to women who were between the ages of 18 and 28.

“The Miss Universe Organisation announces the elimination of all age limits across all Miss Universe and associated pageants. This change will apply for all 2024 pageants globally. Starting then, every adult woman in the world will be eligible to compete to be Miss Universe,” the organisation posted on Instagram on Tuesday.

Reigning Miss Universe R'Bonney Gabriel, Miss USA, first revealed the rule change on the sidelines of the New York Fashion Week on Tuesday.

Walking the runway for New York label Tanner Fletcher, she told Women's Wear Daily backstage that she was proud to represent an organisation that was “always looking for ways they can be more inclusive”.

“It’s a bold group of women in charge over here, and you know what, a lot of people tend to follow what we do – it’s nice to be a standard-bearer, and I’m proud that we get to do this,” she said.

Gabriel was 28 when she was crowned Miss Universe 2022. During the question-and-answer round at the contest, held in New Orleans, she was asked what changes she would make to the organisation's rules if given a chance.

Historic pageant

“I said to raise the age limit. When I competed, the age limit was 28, and I was 28 at the time. So, my answer was that I think we should change this – a woman’s ability to compete at Miss Universe, or anything in life, shouldn’t be defined by her age. Age should just be a number,” she told WWD.

Josh Yugen, whose Dubai-based Yugen Group owns the franchise of the Miss Universe Bahrain, Miss Universe Pakistan and Miss Universe Egypt, tells The National the new rules will make it “more inclusive to women with different perspectives, experiences and dreams”.

“I welcome these changes and I congratulate the Miss Universe Organisation,” he says.

The coming Miss Universe pageant, to be held in El Salvador in November, will be historic in many ways. It will be the first contest that will feature contestants who are married women and mums. The organisation announced the historic rule change last year, doing away with a selection process that only favoured single women who have never given birth, and who were between the ages of 18 and 28.

Last month, Guatemala's Michelle Cohn became the first mother to qualify for the pageant, while last week, Miss Universe Nepal crowned its first ever plus-size winner.

Miss Universe Nepal Jane Dipika Garrett is the first plus-size contestant at the annual competition. Photo: mun_missuniversenepal / Instagram
Miss Universe Nepal Jane Dipika Garrett is the first plus-size contestant at the annual competition. Photo: mun_missuniversenepal / Instagram

Jane Dipika Garrett, 22, who is part-American, is a body positivity advocate and a nursing student who beat 20 other contestants to the title, paving the way for women of all shapes and sizes to be part of the global competition.

“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.”

The Miss Universe 2023 contest will be held over a number of weeks with the winner crowned at the grand finale on November 18.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

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Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
COMPANY PROFILE
Name: ARDH Collective
Based: Dubai
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Sector: Sustainability
Total funding: Self funded
Number of employees: 4
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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Updated: September 13, 2023, 9:38 AM