• Miss Bahrain, Manar Nadeem Deyani, on stage during the preliminary stage of the 70th Miss Universe in Israel's southern Red Sea coastal city of Eilat. All photos: AFP
    Miss Bahrain, Manar Nadeem Deyani, on stage during the preliminary stage of the 70th Miss Universe in Israel's southern Red Sea coastal city of Eilat. All photos: AFP
  • Miss Cambodia, Ngin Marady.
    Miss Cambodia, Ngin Marady.
  • Miss Cameroon, Akomo Minkata.
    Miss Cameroon, Akomo Minkata.
  • Miss Cayman Islands, Georgina Kerford.
    Miss Cayman Islands, Georgina Kerford.
  • Miss Australia, Daria Varlamova.
    Miss Australia, Daria Varlamova.
  • Miss Aruba, Thessaly Zimmerman.
    Miss Aruba, Thessaly Zimmerman.
  • Miss Armenia, Nane Avetisyan.
    Miss Armenia, Nane Avetisyan.
  • Miss Chile, Antonia Figueroa.
    Miss Chile, Antonia Figueroa.
  • Miss China, Shi Yin Yang.
    Miss China, Shi Yin Yang.
  • Miss Colombia, Valeria Ayos.
    Miss Colombia, Valeria Ayos.
  • Miss Croatia, Ora Ivanisevic.
    Miss Croatia, Ora Ivanisevic.
  • Miss Czech Republic, Karolina Kokesova.
    Miss Czech Republic, Karolina Kokesova.
  • Miss Czech Republic, Karolina Kokesova.
    Miss Czech Republic, Karolina Kokesova.
  • Miss Denmark, Sara Langtved.
    Miss Denmark, Sara Langtved.
  • Miss Dominican Republic, Debbie Aflalo.
    Miss Dominican Republic, Debbie Aflalo.
  • Miss El Salvador, Alejandra Gavidia.
    Miss El Salvador, Alejandra Gavidia.
  • Miss Equatorial Guinea, Chelsea Martina Mituy.
    Miss Equatorial Guinea, Chelsea Martina Mituy.
  • Miss Ghana, Naa Morkor Commodore.
    Miss Ghana, Naa Morkor Commodore.
  • Miss Finland, Essi Unkuri.
    Miss Finland, Essi Unkuri.
  • Miss Kosovo, Tuti Sejdiu.
    Miss Kosovo, Tuti Sejdiu.
  • Miss Ireland, Katharine Walker.
    Miss Ireland, Katharine Walker.
  • Miss Hungary, Jazmin Viktoria.
    Miss Hungary, Jazmin Viktoria.
  • Miss Great Britain, Emma Collingridge.
    Miss Great Britain, Emma Collingridge.
  • Miss Honduras, Rose Melendez.
    Miss Honduras, Rose Melendez.
  • Miss Israel, Noa Cochva.
    Miss Israel, Noa Cochva.
  • Miss Romania, Carmina Cotfas.
    Miss Romania, Carmina Cotfas.
  • Miss Slovakia, Veronika Scepankova.
    Miss Slovakia, Veronika Scepankova.
  • Miss South Africa, Lalela Mswane.
    Miss South Africa, Lalela Mswane.
  • Miss Sweden, Moa Sandberg.
    Miss Sweden, Moa Sandberg.
  • Miss Norway, Nora Nakken.
    Miss Norway, Nora Nakken.
  • Miss Panama, Brenda Smith.
    Miss Panama, Brenda Smith.
  • Miss Mauritius, Anne Murielle Ravina.
    Miss Mauritius, Anne Murielle Ravina.
  • Miss Malta, Jade Cini.
    Miss Malta, Jade Cini.
  • Miss Universe 2021 on stage at the end of the preliminary round.
    Miss Universe 2021 on stage at the end of the preliminary round.
  • Miss Singapore, Nandita Banna.
    Miss Singapore, Nandita Banna.
  • Miss Russia, Ralina Arabova.
    Miss Russia, Ralina Arabova.
  • Miss Puerto Rico, Michelle Colon.
    Miss Puerto Rico, Michelle Colon.
  • Miss USA, Elle Smith.
    Miss USA, Elle Smith.
  • Miss Turkey, Cemrenaz Turhan.
    Miss Turkey, Cemrenaz Turhan.
  • Miss Portugal, Oricia Dominguez.
    Miss Portugal, Oricia Dominguez.
  • Miss Vietnam, Nguyn Hunh Kim Duyen.
    Miss Vietnam, Nguyn Hunh Kim Duyen.
  • Miss Ukraine, Anna Neplyakh.
    Miss Ukraine, Anna Neplyakh.
  • Miss Spain, Sarah Loinaz.
    Miss Spain, Sarah Loinaz.
  • Miss Philippines, Beatrice Gomez.
    Miss Philippines, Beatrice Gomez.
  • Miss Paraguay, Nadia Ferreira.
    Miss Paraguay, Nadia Ferreira.
  • Miss Poland, Agata Wdowiak.
    Miss Poland, Agata Wdowiak.
  • Miss Peru, Yely Rivera.
    Miss Peru, Yely Rivera.
  • Miss Netherlands, Julia Sinning.
    Miss Netherlands, Julia Sinning.
  • Miss Namibia, Chelsi Shikongo.
    Miss Namibia, Chelsi Shikongo.
  • Miss Morocco, Kawtar Benhalima.
    Miss Morocco, Kawtar Benhalima.
  • Miss Korea, Jisu Kim.
    Miss Korea, Jisu Kim.
  • Miss Japan, Juri Watanabe.
    Miss Japan, Juri Watanabe.
  • Miss Mexico, Debora Hallal.
    Miss Mexico, Debora Hallal.
  • India's Harnaaz Sandhu. AP
    India's Harnaaz Sandhu. AP
  • Miss France Clemence Botino. AP
    Miss France Clemence Botino. AP
  • Miss Colombia Valeria Ayos. AP
    Miss Colombia Valeria Ayos. AP
  • Miss Canada Tamara Jemuovic. AP
    Miss Canada Tamara Jemuovic. AP
  • Miss Italy, Caterina Di Fuccia.
    Miss Italy, Caterina Di Fuccia.
  • Miss Honduras, Rose Melendez.
    Miss Honduras, Rose Melendez.
  • Miss Iceland, Elesa Groa Steinþorsdottir.
    Miss Iceland, Elesa Groa Steinþorsdottir.
  • Miss Germany, Hannah Seifer.
    Miss Germany, Hannah Seifer.
  • Miss British Virgin Islands, Xaria Penn.
    Miss British Virgin Islands, Xaria Penn.
  • Miss Croatia, Ora Ivanisevic.
    Miss Croatia, Ora Ivanisevic.

Miss Universe 2021: Bahrain contestant makes statement in swimsuit round


  • English
  • Arabic

Miss Bahrain Manar Nadeem Deyani received loud cheers during the swimsuit round of the Miss Universe 2021 pageant, when she walked out on stage in a fully-covered flowing activewear outfit on Friday. The televised preliminary competition also featured all 80 contestants in their national dresses as well as evening gowns.

The global beauty pageant, which is being held in Eilat, Israel this year, crowned India's Harnaaz Sandhu its 70th winner on Sunday.

Scroll through the gallery above for more pictures from the preliminary competition at the Miss Universe 2021 contest.

"Today I walked not just alone but with the millions of women who believe that in this generation the only standard of beauty should be the light that is sparkling from within. Anyone can shine as long they have the heart to serve with purity, compassion and kindness," Deyani said in a message to The National right after the event.

The aspiring fashion designer and Dubai resident also showcased a pearl-inspired gown in the national costume round – an ode to her country's pearl-diving heritage – and a pastel-coloured evening gown by Pakistani-Canadian designer Safia Zulfiqar.

"It was an honour for me to design for Miss Universe Bahrain because besides her beauty, she reflects so much humility and power of love," Zufiqar, who lives in Dubai, told The National. "And being from this region, I truly believe that a respectful appearance is sufficient to draw all to the beauty of the soul. To me, Jess is truly a winner in breaking stereotypes of beauty and has paved the way for all future contestants of diversity."

Miss Bahrain Manar Nadeem Deyani in a dress by Dubai designer Safia Zulfiqar. AFP
Miss Bahrain Manar Nadeem Deyani in a dress by Dubai designer Safia Zulfiqar. AFP

Deyani, who is known as Jess to her friends, made history in November when she was named the first-ever beauty queen from Bahrain at the Miss Universe contest.

"I may be the shortest candidate in the history of Miss Universe, but I stand tall representing a country of love, peace and kindness – your first ever Miss Universe Bahrain," the 155-centimetre tall Deyani posted on Instagram, announcing her participation on November 29.

The Miss Universe pageant has been held despite Israeli authorities putting a ban on the entry for foreigners in an effort to stave off the Omicron coronavirus variant. Participants were granted waivers and undergo PCR testing every 48 hours, the country's tourism minister said.

"This is an event that will be broadcast in 174 countries, a very important event, an event that Eilat, too, is very much in need of," Minister Yoel Razvozov said last month. "We will know how to manage this event. So, by using the waivers committee, we will have events like this, to which the country already committed itself and cannot cancel."

– This article was first published on December 11, 2021

Read more

India's Harnaaz Sandhu wins Miss Universe 2021

Nigeria's Miss Universe contestant is Emirates airline flight attendant Maristella Okpala

Miss Universe 2021: eight contestants to watch, from Bahrain to Morocco

Miss Universe 2021 diary: Miss Bahrain Manar Nadeem Deyani's first week in Israel

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
RESULTS

Women:

55kg brown-black belt: Amal Amjahid (BEL) bt Amanda Monteiro (BRA) via choke
62kg brown-black belt: Bianca Basilio (BRA) bt Ffion Davies (GBR) via referee’s decision (0-0, 2-2 adv)
70kg brown-black belt: Ana Carolina Vieira (BRA) bt Jessica Swanson (USA), 9-0
90kg brown-black belt: Angelica Galvao (USA) bt Marta Szarecka (POL) 8-2

Men:

62kg black belt: Joao Miyao (BRA) bt Wan Ki-chae (KOR), 7-2
69kg black belt: Paulo Miyao (BRA) bt Gianni Grippo (USA), 2-2 (1-0 adv)
77kg black belt: Espen Mathiesen (NOR) bt Jake Mackenzie (CAN)
85kg black belt: Isaque Braz (BRA) bt Faisal Al Ketbi (UAE), 2-0
94kg black belt: Felipe Pena (BRA) bt Adam Wardzinski (POL), 4-0
110kg black belt final: Erberth Santos (BRA) bt Lucio Rodrigues (GBR) via rear naked choke

RESULTS

2pm: Maiden Dh 60,000 (Dirt) 1,400m. Winner: Masaali, Pat Dobbs (jockey), Doug Watson (trainer).

2.30pm: Handicap Dh 76,000 (D) 1,400m. Winner: Almoreb, Dane O’Neill, Ali Rashid Al Raihe.

3pm: Handicap Dh 64,000 (D) 1,200m. Winner: Imprison, Fabrice Veron, Rashed Bouresly.

3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m. Winner: Raahy, Adrie de Vries, Jaber Ramadhan.

4pm: Maiden Dh 60,000 (D) 1,000m. Winner: Cross The Ocean, Richard Mullen, Satish Seemar.

4.30pm: Handicap 64,000 (D) 1,950m. Winner: Sa’Ada, Fernando Jara, Ahmad bin Harmash.

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 
UAE SQUAD

Khalid Essa, Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Bandar Al Ahbabi, Mohammad Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoon Al Zaabi, Ali Saleh, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

SPEC%20SHEET%3A%20APPLE%20IPAD%20(2022)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2010.9-inch%20Liquid%20Retina%20IPS%20LCD%2C%202%2C360%20x%201%2C640%2C%20264ppi%2C%20wide%20colour%2C%20True%20Tone%2C%20Apple%20Pencil%201%20support%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EChip%3A%3C%2Fstrong%3E%20Apple%20A14%20Bionic%2C%206-core%20CPU%2C%204-core%20GPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%2064GB%2F256GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20iPadOS%2016%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%2012-megapixel%20wide%2C%20f%2F1.8%2C%205x%20digital%2C%20Smart%20HDR%203%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full%20HD%20%40%2025%2F30%2F60fps%2C%20slo-mo%20%40%20120%2F240fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20ultra-wide%2C%20f%2F2.4%2C%202x%2C%20Smart%20HDR%203%2C%20Centre%20Stage%3B%20full%20HD%20%40%2025%2F30%2F60fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%20Stereo%20speakers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%2C%20smart%20connector%20(for%20folio%2Fkeyboard)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%20Up%20to%2010%20hours%20on%20Wi-Fi%3B%20up%20to%209%20hours%20on%20cellular%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFinish%3A%3C%2Fstrong%3E%20Blue%2C%20pink%2C%20silver%2C%20yellow%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20iPad%2C%20USB-C-to-USB-C%20cable%2C%2020W%20power%20adapter%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Wi-Fi%20%E2%80%94%20Dh1%2C849%20(64GB)%20%2F%20Dh2%2C449%20(256GB)%3B%20cellular%20%E2%80%94%20Dh2%2C449%20(64GB)%20%2F%20Dh3%2C049%20(256GB)%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Eco%20Way%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20December%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Ivan%20Kroshnyi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Electric%20vehicles%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Bootstrapped%20with%20undisclosed%20funding.%20Looking%20to%20raise%20funds%20from%20outside%3Cbr%3E%3C%2Fp%3E%0A
MATCH INFO

Uefa Champions League semi-final, first leg

Barcelona v Liverpool, Wednesday, 11pm (UAE).

Second leg

Liverpool v Barcelona, Tuesday, May 7, 11pm

Games on BeIN Sports

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 

The Kites

Romain Gary

Penguin Modern Classics

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

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

 

 

AS%20WE%20EXIST
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US tops drug cost charts

The study of 13 essential drugs showed costs in the United States were about 300 per cent higher than the global average, followed by Germany at 126 per cent and 122 per cent in the UAE.

Thailand, Kenya and Malaysia were rated as nations with the lowest costs, about 90 per cent cheaper.

In the case of insulin, diabetic patients in the US paid five and a half times the global average, while in the UAE the costs are about 50 per cent higher than the median price of branded and generic drugs.

Some of the costliest drugs worldwide include Lipitor for high cholesterol. 

The study’s price index placed the US at an exorbitant 2,170 per cent higher for Lipitor than the average global price and the UAE at the eighth spot globally with costs 252 per cent higher.

High blood pressure medication Zestril was also more than 2,680 per cent higher in the US and the UAE price was 187 per cent higher than the global price.

Updated: December 13, 2021, 5:59 AM