Evlin Khalifa crowned Miss Universe Bahrain 2022

Evlin Khalifa, from Riffa, has been crowned the second Miss Universe Bahrain.

A year after Manar Deyani became the first beauty queen to represent Bahrain at the Miss Universe pageant, Khalifa, 24, takes the spotlight.

The crowning took place in a ceremony streamed on Miss Universe Bahrain's official YouTube page, showing the contestants sporting looks by Amato Couture and taking part in a question-and-answer segment.

Khalifa impressed the judges, including Indian actress Urvashi Rautela and Egyptian actress Mai Omar, with her answer to the question: "When do you think a woman becomes empowered?"

“I think a woman becomes empowered when she knows herself, when she knows her values and when she knows what she is capable of," she said.

"An empowered woman is a role model of the people and whose actions lead to success. And I’m here to be that woman to lead all the people to success and believe in themselves.”

Applications for the Miss Universe Bahrain 2022 competition opened in June, inviting aspiring beauty queens aged between 18 and 28, who are single and who hold a Bahraini passport, to enter the competition.

There were more than 300 applicants from across the kingdom, and these were whittled down to only seven, before the winner and three runners-up were crowned.

Filipina-Bahraini Shereen Ahmed and Maryam Naji came in as second runners-up, while the contest's youngest participant, Lujane Yacoub, was first runner-up.

Model Natalia Barulich announced the winners.

Scroll through the below gallery to see Miss Universe Bahrain finalists in Dubai

Who is Evlin Khalifa?

Khalifa, who was born to a Bahraini father and Russian mother, is a trained pianist, and took courses in dancing and taekwondo.

She is passionate about education and believes it is never too late to learn something new in life.

A graduate in finance and banking, she is pursuing online classes to master her Arabic and English skills, as well as psychology. She has also done some professional modelling work, having starred in a make-up advertisement for Dior.

She is also outspoken about anorexia, having being diagnosed with it, and is keen to spread awareness and start conversations about the eating disorder, leading a healthy lifestyle and well-being.

Changes for Miss Universe 2022

Khalifa will go on to compete in the international Miss Universe pageant next year.

There will be no pageant this year, it was announced last week. While no reason has been given for the postponement, it is probable that two Miss Universe pageants will be held next year, with the 2022 winner announced in the first quarter and the 2023 queen being crowned later in the year.

The news effectively extends the reign of Harnaaz Sandhu from India, who was crowned Miss Universe 2021 in December.

But the longest-reigning Miss Universe is Zozibini Tunzi of South Africa, who won the title in 2019 and reigned for 525 days after the 2020 pageant was cancelled because of the Covid-19 pandemic.

More than 50 countries, from the UK to Ukraine and Guatemala to Ghana, have named their representatives for the 71st Miss Universe, the location for which is yet to revealed.

Scroll through the gallery below for pictures of Miss Universe 2022 contestants who have already been crowned

Last month, the Miss Universe Organisation introduced a major rule change for eligibility. Starting with the 72nd pageant, the annual competition will accept married women and mothers.

In an internal memo seen by The National, the organisation said: "We all believe that women should have agency over their lives and that a human's personal decisions should not be a barrier to their success."

Previously, only single women aged between 18 and 28, who have never been married or had children, were allowed to apply.

The contest has been changing with the times. Last year, Miss Universe Bahrain made headlines by choosing to walk the swimsuit round in fully covered sportswear.

The former beauty queen, who is a fashion designer living in Dubai, has been mentoring the finalists along with a team of experts.

"Miss Universe has never been about physical beauty," she previously told 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."

Meet the first Miss Universe Bahrain: Manar Deyani — in pictures

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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Farasan Boat: 128km Away from Anchorage

Director: Mowaffaq Alobaid

Stars: Abdulaziz Almadhi, Mohammed Al Akkasi, Ali Al Suhaibani

Rating: 4/5

Director: Laxman Utekar

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Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.

Education: Sagesse University, Beirut, Lebanon, in 2005.

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European arms

Known EU weapons transfers to Ukraine since the war began: Germany 1,000 anti-tank weapons and 500 Stinger surface-to-air missiles. Luxembourg 100 NLAW anti-tank weapons, jeeps and 15 military tents as well as air transport capacity. Belgium 2,000 machine guns, 3,800 tons of fuel. Netherlands 200 Stinger missiles. Poland 100 mortars, 8 drones, Javelin anti-tank weapons, Grot assault rifles, munitions. Slovakia 12,000 pieces of artillery ammunition, 10 million litres of fuel, 2.4 million litres of aviation fuel and 2 Bozena de-mining systems. Estonia Javelin anti-tank weapons. Latvia Stinger surface to air missiles. Czech Republic machine guns, assault rifles, other light weapons and ammunition worth $8.57 million.

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The biog

DOB: March 13, 1987
Place of birth: Jeddah, Saudi Arabia but lived in Virginia in the US and raised in Lebanon
School: ACS in Lebanon
University: BSA in Graphic Design at the American University of Beirut
MSA in Design Entrepreneurship at the School of Visual Arts in New York City
Nationality: Lebanese
Status: Single
Favourite thing to do: I really enjoy cycling, I was a participant in Cycling for Gaza for the second time this year

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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