• Miss Universe Bahrain 2021 Manar Nadeem Deyani will soon hand over her crown to her successor at the next pageant. All photos: Yugen Group, unless specified
    Miss Universe Bahrain 2021 Manar Nadeem Deyani will soon hand over her crown to her successor at the next pageant. All photos: Yugen Group, unless specified
  • Manar Nadeem Deyani says her life has completely changed since she was named Miss Universe Bahrain.
    Manar Nadeem Deyani says her life has completely changed since she was named Miss Universe Bahrain.
  • The Miss Universe Bahrain 2022 pageant is set to be held in July.
    The Miss Universe Bahrain 2022 pageant is set to be held in July.
  • Deyani made waves at the Miss Universe pageant in 2021 when she walked out during the swimsuit round in a fully-covered activewear outfit. AP
    Deyani made waves at the Miss Universe pageant in 2021 when she walked out during the swimsuit round in a fully-covered activewear outfit. AP
  • Deyani wore a look inspired by Bahrain's long tradition of pearl diving during the national costume round at Miss Universe 2021.
    Deyani wore a look inspired by Bahrain's long tradition of pearl diving during the national costume round at Miss Universe 2021.
  • Deyani, during the preliminary stage of the 70th Miss Universe beauty pageant, in Israel's southern Red Sea coastal city of Eilat in 2021. AFP
    Deyani, during the preliminary stage of the 70th Miss Universe beauty pageant, in Israel's southern Red Sea coastal city of Eilat in 2021. AFP
  • Applications are now being accepted for Miss Universe Bahrain 2022. While details are still scarce, the event is open to all aspiring beauty queens who are between the ages of 18 to 28, are single and hold a Bahraini passport.
    Applications are now being accepted for Miss Universe Bahrain 2022. While details are still scarce, the event is open to all aspiring beauty queens who are between the ages of 18 to 28, are single and hold a Bahraini passport.
  • Deyani is also a fashion designer and hopes to launch her own label soon, with a focus on sustainability.
    Deyani is also a fashion designer and hopes to launch her own label soon, with a focus on sustainability.
  • Deyani in Eilat, Israel, during the Miss Universe 2021 pageant.
    Deyani in Eilat, Israel, during the Miss Universe 2021 pageant.
  • Participating in the Miss Universe pageant gave her the privilege and the opportunity to 'redefine what a modern Bahraini woman is', says Deyani.
    Participating in the Miss Universe pageant gave her the privilege and the opportunity to 'redefine what a modern Bahraini woman is', says Deyani.
  • Deyani, just after landing in Israel for the Miss Universe pageant in 2021. Photo: Yugen Group
    Deyani, just after landing in Israel for the Miss Universe pageant in 2021. Photo: Yugen Group
  • With her hair stylist Maggie Semaan.
    With her hair stylist Maggie Semaan.
  • Deyani soon after she landed in Israel in 2021.
    Deyani soon after she landed in Israel in 2021.
  • If you are an aspiring Miss Universe, you have to find your purpose, develop your confidence and identify the key messages you want to advocate, advises Deyani.
    If you are an aspiring Miss Universe, you have to find your purpose, develop your confidence and identify the key messages you want to advocate, advises Deyani.

Miss Universe Bahrain prepares to crown her successor


  • English
  • Arabic

She made history last year when she became the first beauty queen to represent her country at the Miss Universe contest. And now, as she prepares to pick her successor, Manar Nadeem Deyani says she wants aspiring contestants to know it's not their appearances that will set them apart, but their "power within".

"Miss Universe has never been about physical beauty," she tells The National. "If you are an aspiring Miss Universe, you have to find your purpose. Develop your confidence and identify the key messages you want to advocate for. It is also important to take care of your mental health because it can sometimes be hard with everyone watching but you need to embrace your power within and find your voice."

Applications are now being accepted for the next Miss Universe Bahrain, to be held in July. While details are still scarce, the event is open to all aspiring beauty queens who are between the ages of 18 to 28, are single and hold a Bahraini passport.

A similar call for applicants last year was sent out for a Miss Universe UAE pageant, which was open to all UAE residents who've lived in the country for a minimum of three years. More than 15,000 hopefuls applied, with 300 called for auditions, but a winner was never crowned. A planned coronation night was eventually cancelled, with organisers saying it was "due to time constraints".

Deyani, who lives in Dubai, was named the Bahraini representative soon after.

At the Miss Universe 2021 pageant, held in Eilat, Israel, the beauty queen not only made history as the first contestant to represent Bahrain, but also by confidently walking out on stage during the swimsuit round in a fully-covered activewear outfit. Deyani was widely praised for her move.

  • 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
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    Miss Norway, Nora Nakken.
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    Miss Panama, Brenda Smith.
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    Miss Mauritius, Anne Murielle Ravina.
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    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.
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    Miss Turkey, Cemrenaz Turhan.
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    Miss Portugal, Oricia Dominguez.
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    Miss Vietnam, Nguyn Hunh Kim Duyen.
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    Miss Ukraine, Anna Neplyakh.
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    Miss Spain, Sarah Loinaz.
  • Miss Philippines, Beatrice Gomez.
    Miss Philippines, Beatrice Gomez.
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    Miss Paraguay, Nadia Ferreira.
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    Miss Poland, Agata Wdowiak.
  • Miss Peru, Yely Rivera.
    Miss Peru, Yely Rivera.
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    Miss Netherlands, Julia Sinning.
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    Miss Namibia, Chelsi Shikongo.
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    Miss Morocco, Kawtar Benhalima.
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    Miss Korea, Jisu Kim.
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    Miss Japan, Juri Watanabe.
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    Miss Mexico, Debora Hallal.
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    India's Harnaaz Sandhu. AP
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    Miss France Clemence Botino. AP
  • Miss Colombia Valeria Ayos. AP
    Miss Colombia Valeria Ayos. AP
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    Miss Canada Tamara Jemuovic. AP
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    Miss Italy, Caterina Di Fuccia.
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    Miss Honduras, Rose Melendez.
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    Miss Iceland, Elesa Groa Steinþorsdottir.
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    Miss Germany, Hannah Seifer.
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    Miss British Virgin Islands, Xaria Penn.
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    Miss Croatia, Ora Ivanisevic.

"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 beauty queen posted on Instagram earlier.

Her life has completely changed since the December event, she tells The National.

"The title doesn’t only come with a crown, it comes with great responsibility. Because a lot of young women look up to people like me, it’s important for me to leave a positive influence on everyone I come across," she says.

"It has been a true honour to be the first-ever candidate to represent my country, Bahrain, on an international stage. This platform has given me the privilege and the opportunity to redefine what a modern Bahraini woman is, while showcasing how beautiful Bahrain is and how deeply rooted we are in our culture. I have had the chance to also leverage my platform and use my voice to educate and inspire others about causes that are close to my heart.

Scroll through the gallery for pictures from the Miss Universe 2021 pageant:

  • Miss India Harnaaz Sandhu, left, is crowned Miss Universe 2021 by Miss Universe 2020 Andrea Meza from Mexico during the Miss Universe 2021 pageant in Eilat, Israel. Contestants from 80 countries and territories competed in the Miss Universe 2021 pageant. EPA
    Miss India Harnaaz Sandhu, left, is crowned Miss Universe 2021 by Miss Universe 2020 Andrea Meza from Mexico during the Miss Universe 2021 pageant in Eilat, Israel. Contestants from 80 countries and territories competed in the Miss Universe 2021 pageant. EPA
  • Miss India Harnaaz Sandhu reacts as the Miss Universe crown is placed on her head by the outgoing Miss Universe Andrea Meza of Mexico, at the Red Sea resort of Eilat in Israel. Reuters
    Miss India Harnaaz Sandhu reacts as the Miss Universe crown is placed on her head by the outgoing Miss Universe Andrea Meza of Mexico, at the Red Sea resort of Eilat in Israel. Reuters
  • Contestants congratulate Miss Universe 2021 winner Harnaaz Sandhu. Reuters
    Contestants congratulate Miss Universe 2021 winner Harnaaz Sandhu. Reuters
  • Miss Universe contestants congratulate Harnaaz Sandhu as she is crowned Miss Universe during the 70th Miss Universe beauty pageant. AFP
    Miss Universe contestants congratulate Harnaaz Sandhu as she is crowned Miss Universe during the 70th Miss Universe beauty pageant. AFP
  • Miss India Harnaaz Sandhu walks on the stage among celebrations after being crowned Miss Universe 2021. EPA
    Miss India Harnaaz Sandhu walks on the stage among celebrations after being crowned Miss Universe 2021. EPA
  • Miss Universe 2021 Harnaaz Sandhu from India speaks to reporters after winning the 70th Miss Universe beauty pageant. AFP
    Miss Universe 2021 Harnaaz Sandhu from India speaks to reporters after winning the 70th Miss Universe beauty pageant. AFP
  • Miss Universe second runner-up Lalela Mswane from South Africa reacts during the 70th Miss Universe beauty pageant. AFP
    Miss Universe second runner-up Lalela Mswane from South Africa reacts during the 70th Miss Universe beauty pageant. AFP
  • The final three Miss Universe contestants, left to right, Miss South Africa, Lalela Mswane; Miss India, Harnaaz Sandhu; and Miss Paraguay, Nadia Ferreira, pose on stage during the pageant. AFP
    The final three Miss Universe contestants, left to right, Miss South Africa, Lalela Mswane; Miss India, Harnaaz Sandhu; and Miss Paraguay, Nadia Ferreira, pose on stage during the pageant. AFP
  • US singer JoJo performs on stage during the 70th Miss Universe beauty pageant. AFP
    US singer JoJo performs on stage during the 70th Miss Universe beauty pageant. AFP
  • Miss India Harnaaz Sandhu during the swimsuit round of the 70th Miss Universe beauty pageant. AFP
    Miss India Harnaaz Sandhu during the swimsuit round of the 70th Miss Universe beauty pageant. AFP
  • Miss South Africa Lalela Mswane poses in the evening gown competition during the pageant. AFP
    Miss South Africa Lalela Mswane poses in the evening gown competition during the pageant. AFP
  • US television host Steve Harvey asks Miss India Harnaaz Sandhu the final question during the 70th Miss Universe pageant. AFP
    US television host Steve Harvey asks Miss India Harnaaz Sandhu the final question during the 70th Miss Universe pageant. AFP
  • Miss Universe 2021 contestants pose during the pageant. Reuters
    Miss Universe 2021 contestants pose during the pageant. Reuters
  • Miss Universe 2020 Andrea Meza appears during the 70th Miss Universe pageant. AP Photo
    Miss Universe 2020 Andrea Meza appears during the 70th Miss Universe pageant. AP Photo
  • Outgoing Miss Universe Andrea Meza of Mexico poses during the event. Reuters
    Outgoing Miss Universe Andrea Meza of Mexico poses during the event. Reuters
  • Miss France Clemence Botino poses during the swimsuit round at the Miss Universe 2021 pageant. EPA
    Miss France Clemence Botino poses during the swimsuit round at the Miss Universe 2021 pageant. EPA
  • Miss Puerto Rico Michelle Colon poses during the Miss Universe 2021 pageant. EPA
    Miss Puerto Rico Michelle Colon poses during the Miss Universe 2021 pageant. EPA
  • Miss Colombia Valeria Ayos poses during the Miss Universe 2021 pageant. EPA
    Miss Colombia Valeria Ayos poses during the Miss Universe 2021 pageant. EPA
  • Miss USA Elle Smith poses during the Miss Universe pageant. Reuters
    Miss USA Elle Smith poses during the Miss Universe pageant. Reuters
  • Miss India Harnaaz Sandhu and at the pageant. AFP
    Miss India Harnaaz Sandhu and at the pageant. AFP
  • Paraguay's Nadia Ferreira poses during the final round of the 70th Miss Universe pageant. AP Photo
    Paraguay's Nadia Ferreira poses during the final round of the 70th Miss Universe pageant. AP Photo
  • Miss Universe semifinalists pose on stage during the swimsuit competition of the 70th Miss Universe beauty pageant in Israel's southern Red Sea coastal city of Eilat. AFP
    Miss Universe semifinalists pose on stage during the swimsuit competition of the 70th Miss Universe beauty pageant in Israel's southern Red Sea coastal city of Eilat. AFP
  • US television host Steve Harvey hosts the 70th Miss Universe beauty pageant. AFP
    US television host Steve Harvey hosts the 70th Miss Universe beauty pageant. AFP
  • Judges Adriana Lima, left, and Lori Harvey at the 70th Miss Universe pageant. AP Photo
    Judges Adriana Lima, left, and Lori Harvey at the 70th Miss Universe pageant. AP Photo

"On the work front, I’ve had opportunities arise that I would have never had access to before Miss Universe Bahrain. I’ve also had the chance to visit the kids at Smile Train in the Philippines during a trip to attend the Miss Universe Philippines coronation event."

Deyani is also hoping to continue with the charity projects she was involved with during her reign, as well as start her fashion label, with a focus on sustainability.

Josh Yugen, the national director for Miss Universe Bahrain, says the coming event was a response to "several positive feedback" his company received after Deyani's participation, "especially with how she represented the modern Khaleeji woman on an international stage".

"She made waves when she chose not to wear a traditional swimsuit at the show’s preliminary round, which received a lot of support and recognition from women and the community she represents as well as the general fans of the show," he says.

Josh Yugen, national director of Miss Universe Bahrain.
Josh Yugen, national director of Miss Universe Bahrain.

"Because of this, the Miss Universe Organisation has been gracious enough to award us the Miss Universe Bahrain 2022 franchise to continue our mission of using this platform to train, expose and cultivate young women in several industries and elements to enhance their personalities, education and career and further equip them with experiences that will help them achieve further in their lives."

Yugen says the contest will be looking for "beautifully confident woman to best represent the modern Bahraini woman" and someone who "knows how to speak her mind, knows what she believes in and knows that she is beautifully confident".

"We are here to redefine the standards of beauty and the stereotypes around it. This new edition of Miss Universe Bahrain is unlike any other, we have prepared very exciting and interesting activities to know more about our candidates while they hone their skills and talents through our exclusive mentorship programme," he says.

Deyani says she's excited to crown her successor.

"I would love to tell not only the aspiring Miss Universe Bahrain contestants, but all the young Bahraini women out there to wear their confidence as they would wear their crowns, to focus and prosper on their own paths without the noise of the world to distract or bring them down. What is important is the message you carry for yourself and for others around you," she says.

"Your confidence is your shield — the world can sometimes be cruel but it doesn’t make them right."

To those who believe beauty pageants are against Arab culture, she says platforms such as the Miss Universe competition "exist to celebrate women of all cultures and backgrounds".

"It advocates and empowers them to go beyond limitations and cultivate experiences to build self-confidence and to equip them to go further in their lives and achieve great success," she says.

Scroll through the gallery for all the Miss Universe 2022 contestants who've been named so far:

  • Miss Universe Turkey 2022 is Aleyana Sirin. Photo: Instagram / Aleyanasirinn
    Miss Universe Turkey 2022 is Aleyana Sirin. Photo: Instagram / Aleyanasirinn
  • Miss Universe Italy 2022 is Virginia Stablum. Photo: / Instagram / Virginia.Stablum
    Miss Universe Italy 2022 is Virginia Stablum. Photo: / Instagram / Virginia.Stablum
  • Miss Universe Kyrgyzstan 2022 is Altynai Botoyarova. Photo: Instagram / botoyarova_altynai
    Miss Universe Kyrgyzstan 2022 is Altynai Botoyarova. Photo: Instagram / botoyarova_altynai
  • Evlin Khalifa, 24, is the second Miss Universe Bahrain. Photo: Miss Universe Bahrain
    Evlin Khalifa, 24, is the second Miss Universe Bahrain. Photo: Miss Universe Bahrain
  • Miss Universe Spain, Alicia Faubel, comes from Alicante and has lived in Dubai and the Philippines. Photo: Instagram / alicia.aliccia
    Miss Universe Spain, Alicia Faubel, comes from Alicante and has lived in Dubai and the Philippines. Photo: Instagram / alicia.aliccia
  • Divita Rai, 23, winner of India's Miss Diva Universe 2022. Photo: Miss Diva
    Divita Rai, 23, winner of India's Miss Diva Universe 2022. Photo: Miss Diva
  • Sophiya Bhujel was crowned Oriflame Miss Universe Nepal 2022. Photo: Miss Universe Nepal
    Sophiya Bhujel was crowned Oriflame Miss Universe Nepal 2022. Photo: Miss Universe Nepal
  • Ndavi Nokeri, winner of Miss Universe South Africa 2022. Photo: Miss South Africa
    Ndavi Nokeri, winner of Miss Universe South Africa 2022. Photo: Miss South Africa
  • Anna Sueangam-iam was named Miss Universe Thailand 2022. Photo: Miss Universe
    Anna Sueangam-iam was named Miss Universe Thailand 2022. Photo: Miss Universe
  • Balsam Hussein when she was declared Miss Iraq 2022. Azhar Al-Rubaie for The National
    Balsam Hussein when she was declared Miss Iraq 2022. Azhar Al-Rubaie for The National
  • Yasmina Zaytoun after being crowned Miss Lebanon 2022 at Forum De Beirut. EPA
    Yasmina Zaytoun after being crowned Miss Lebanon 2022 at Forum De Beirut. EPA
  • Noky Simbani was crowned Miss Universe Great Britain 2022. Photo: Instagram / Miss Universe Great Britain
    Noky Simbani was crowned Miss Universe Great Britain 2022. Photo: Instagram / Miss Universe Great Britain
  • Miss Ukraine 2022 is Viktoria Apanasenko, first runner-up from last year's contest. There was no pageant held this year owing to the war in the country. Photo: Instagram / Viktoria Apanasenko
    Miss Ukraine 2022 is Viktoria Apanasenko, first runner-up from last year's contest. There was no pageant held this year owing to the war in the country. Photo: Instagram / Viktoria Apanasenko
  • Nguyen Thi Ngoc Chau has been named Miss Universe Vietnam 2022. Photo: Facebook / Nguyen Thi Ngoc Chau
    Nguyen Thi Ngoc Chau has been named Miss Universe Vietnam 2022. Photo: Facebook / Nguyen Thi Ngoc Chau
  • Filipino-Italian beauty queen Celeste Cortesi was crowned Miss Universe Philippines 2022 in Manila. EPA-EFE
    Filipino-Italian beauty queen Celeste Cortesi was crowned Miss Universe Philippines 2022 in Manila. EPA-EFE
  • Bhutan is marking its pageant debut this year and Tashi Choden is the country's first beauty queen. Photo: Tashi Choden
    Bhutan is marking its pageant debut this year and Tashi Choden is the country's first beauty queen. Photo: Tashi Choden
  • Laksmi Suardana took the Puteri Indonesia 2022 crown, becoming the first contestant from Bali to enter Miss Universe. Photo: Laksmi Shari De Neefe Suardana
    Laksmi Suardana took the Puteri Indonesia 2022 crown, becoming the first contestant from Bali to enter Miss Universe. Photo: Laksmi Shari De Neefe Suardana
  • Miss Universe Ghana 2022 Engracia Afua K Mofuman was one of the first women to be crowned in 2022, in order to compete in the 71st Miss Universe pageant. Photo: Engracia Mofuman
    Miss Universe Ghana 2022 Engracia Afua K Mofuman was one of the first women to be crowned in 2022, in order to compete in the 71st Miss Universe pageant. Photo: Engracia Mofuman
  • Hanna Kim, from Seoul, will represent South Korea in the next Miss Universe pageant. Photo: Hanna Ming
    Hanna Kim, from Seoul, will represent South Korea in the next Miss Universe pageant. Photo: Hanna Ming
  • The first and last time the Seychelles competed in Miss Universe was 1995 and so, after that 27-year hiatus, Gabriella Gonthier, from Mahe, will be representing her home country. Photo: Gabriella Gonthier/ Miss University Africa
    The first and last time the Seychelles competed in Miss Universe was 1995 and so, after that 27-year hiatus, Gabriella Gonthier, from Mahe, will be representing her home country. Photo: Gabriella Gonthier/ Miss University Africa
  • Amelia Tu, from Vancouver, winner of Miss Universe Canada 2022. Photo: Miss Universe Canada
    Amelia Tu, from Vancouver, winner of Miss Universe Canada 2022. Photo: Miss Universe Canada
  • Miss Universe Jamaica 2022, Toshami Calvin, 26, is the cousin of Miss World 2019 Toni-Ann Singh. Photo: Instagram / officialmissuniversejamaica
    Miss Universe Jamaica 2022, Toshami Calvin, 26, is the cousin of Miss World 2019 Toni-Ann Singh. Photo: Instagram / officialmissuniversejamaica
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)
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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.

 

 

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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: June 16, 2022, 4:16 AM