Miss Palestine Nadeen Ayoub will represent her country at the Miss Universe 2025 pageant. Photo: Miss Universe Palestine
Miss Palestine Nadeen Ayoub will represent her country at the Miss Universe 2025 pageant. Photo: Miss Universe Palestine
Miss Palestine Nadeen Ayoub will represent her country at the Miss Universe 2025 pageant. Photo: Miss Universe Palestine
Miss Palestine Nadeen Ayoub will represent her country at the Miss Universe 2025 pageant. Photo: Miss Universe Palestine

Palestine to be represented at Miss Universe by Dubai resident


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Former Miss Earth finalist Nadeen Ayoub will represent Palestine at Miss Universe 2025. This will be the first time Palestine has been represented at the competition.

Now in its 74th year, the long-running beauty pageant is set to be held this year in Pak Kret, a city in central Thailand, on November 21.

Ayoub, who lives between the Dubai and Ramallah in the West Bank, was crowned Miss Palestine in 2022. She made history that year by becoming the first representative from her country to take to part in the Miss Earth pageant, where she was one of the top five finalists.

She says she delayed her international pageant participation due to the ongoing humanitarian crisis in Palestine.

"I am proud to walk this path especially in this time, when we all need to be a voice for Palestine," Ayoub tells The National.

"I am honoured to have this platform to speak and I want to use it to help my people, especially the people in Gaza and Palestine suffering everyday."

Ayoub made the announcement on social media on Wednesday. In the post, she is wearing a traditional dress with tatreez embroidery by Palestinian designer Hiba Abdelkarim, whose creations have been worn by several notable figures and celebrities, including Jordan's Queen Rania.

Her decision to join Miss Universe stems from her mission "to humanise Palestinians and challenge global stereotypes".

"I want to show the world that Palestinian women are not only resilient and beautiful, but are also leaders, innovators and changemakers."

A certified wellness and nutrition coach with a degree in literature and psychology, Ayoub was raised between Palestine, the US and Canada.

Since her crowning in 2022, she's dedicated much of her time for Sayidat Falasteen, the philanthropic and media platform of the Miss Palestine Organisation, which works to uplift women by sharing their stories, supporting their businesses and showcasing their impact across Palestine and the diaspora.

Ayoub, who lives between the Dubai and Ramallah, was crowned Miss Palestine in 2022. Photo: Miss Universe Palestine
Ayoub, who lives between the Dubai and Ramallah, was crowned Miss Palestine in 2022. Photo: Miss Universe Palestine

She's also the founder of Olive Green Academy, which promotes sustainability through training and awareness programmes. Through that platform, she helps Palestinian women receive education in environmental advocacy and digital media to grow sustainable businesses and become climate ambassadors.

"As Palestine endures heartbreak – especially in Gaza – I carry the voice of a people who refuse to be silenced. I represent every Palestinian woman and child whose strength the world needs to see," she says in the social media post. "We are more than our suffering – we are resilience, hope and the heartbeat of a homeland that lives on through us."

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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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Updated: August 14, 2025, 1:29 PM