Who is Yasmina Zaytoun, the journalism student crowned Miss Lebanon 2022?

Yasmina Zaytoun was crowned Miss Lebanon 2022 in a glittering ceremony in Beirut on Sunday. The pageant was the first to take place since 2018.

"I did it," Zaytoun, 20, wrote on Instagram, celebrating being declared the winner. She will now compete in both the Miss World 2022 and Miss Universe 2022 pageants, which will take place later this year.

Zaytoun, who is from Kfarchouba, a village in southern Lebanon, is a journalism student, studying at Notre Dame University — Louaize. She is currently in the third year of her course.

As well as doing some modelling, she hosts the With Yasmina Show on Instagram, which she describes as an educational show and on which she interviews notable Lebanese media and sport personalities. Guests have included TV presenter Lana Daoud, politician Paula Yacoubian, and actress and influencer Enjy Kiwan, to name a few. She's also recently created a series on happiness.

"This is the best thing that happened in my life ... my dream has finally come true," Zaytoun said on stage, after being crowned Miss Lebanon. "I dedicate my victory to my parents, for sure."

Zaytoun beat first runner-up, Maya Aboul Hosn; Jacintha Rached, who was named second runner-up; Lara Hraoui who came fourth; and Dalal Hoballah, who took fifth place.

Zaytoun was crowned by Maya Reaidy, who held the Miss Lebanon crown from 2018 to 2021.

For the pageant, her make-up was done by celebrity make-up artist Bassam Fattouh and Wassim Morkos styled her hair.

Fattouh, who has worked with singers Haifa Wehbe and Elissa, shared behind the scenes footage of Zaytoun in the make-up chair before heading to the stage for the final round.

The ceremony was hosted by Lebanese actress and television personality, Aimee Sayah.

Like the beauty queens, Sayah's make-up was done by Fattouh, her hair was styled by Tony El Mendelek and her dress was by Lebanese designer Georges Hobeika.

The judging panel included Michel Fadel, musical composer; Karen Wazen, influencer; Mohamad Yehya from IP Studios; Karolina Bielawska, Miss World 2021; Nayla Tueni, general manager, An-Nahar and Annahar Arabi; Ivan Caracalla, dance theatre director; Hilda Khalife, TV host; and Samaya Chedrawi, Miss Lebanon 1993.

All of the Miss Universe 2022 beauty queens crowned, so far — in pictures

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

Museum of the Future in numbers

78 metres is the height of the museum
30,000 square metres is its total area
17,000 square metres is the length of the stainless steel facade
14 kilometres is the length of LED lights used on the facade
1,024 individual pieces make up the exterior
7 floors in all, with one for administrative offices
2,400 diagonally intersecting steel members frame the torus shape
100 species of trees and plants dot the gardens
Dh145 is the price of a ticket

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

The specs: 2018 Jeep Compass

Price, base: Dh100,000 (estimate)

Engine: 2.4L four-cylinder

Transmission: Nine-speed automatic

Power: 184bhp at 6,400rpm

Torque: 237Nm at 3,900rpm

Fuel economy, combined: 9.4L / 100km

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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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