Maya Aboul Hosn crowned Miss Universe Lebanon 2023

Maya Aboul Hosn has been crowned Miss Universe Lebanon 2023.

The radio and television personality, 25, hails from Btekhnay and is the host of LBCI Lebanon. She was the first runner-up in last year’s Miss Lebanon 2022 competition held in Beirut. She will now head to El Salvador to compete in the Miss Universe 2023 pageant on November 18.

"Embarking on an incredible journey to represent Lebanon in the Miss Universe competition,” she wrote on social media. "With love and pride for my hometown, let's shine on the global stage.”

Hosn takes over for Yasmina Zaytoun, the journalism student who was crowned Miss Universe Lebanon 2022. Last year’s event was the first pageant to take place in the country since 2018.

Lebanon has won the pageant once with Georgina Rizk being crowned Miss Universe 1971. She beat 59 other contestants and became the first woman from the Arab world to win the title. The country’s last placement was in 1973 with Marcelle Herro's Top 12 finish.

Hosn joins Mohra Tantawy – who was earlier in the week crowed Miss Universe Egypt – and Miss Universe Bahrain Lujane Yacoub, thus far as the only Arab competitors in the pageant.

Last year, the Miss Universe Organisation made the historic decision to no longer limit the contest to single women and, for the first time in 71 years, applicants can be single, married, divorced or mothers. There is also no age limit for Miss Universe contestants from this year.

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The bio

Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.

Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.

Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.

Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.

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

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