• Miss Universe Bahrain 2022 Evlin Khalifa is a pianist and professional model who is half Bahraini and half Russian. Photo: Miss Universe Bahrain
    Miss Universe Bahrain 2022 Evlin Khalifa is a pianist and professional model who is half Bahraini and half Russian. Photo: Miss Universe Bahrain
  • Evlin Khalifa was crowned Miss Universe Bahrain last year. Photo: Miss Universe Bahrain
    Evlin Khalifa was crowned Miss Universe Bahrain last year. Photo: Miss Universe Bahrain
  • The moment Khalifa was crowned. Photo: Miss Universe Bahrain
    The moment Khalifa was crowned. Photo: Miss Universe Bahrain
  • Khalifa, from Riffa, is the second beauty queen from Bahrain. Photo: Miss Universe Bahrain
    Khalifa, from Riffa, is the second beauty queen from Bahrain. Photo: Miss Universe Bahrain
  • Seven finalists of the Bahrain national pageant. Photo: Miss Universe Bahrain
    Seven finalists of the Bahrain national pageant. Photo: Miss Universe Bahrain
  • Khalifa competes in the evening gown wearing a dress by Filipino designer Furne One whose Amato label is based in Dubai. AP
    Khalifa competes in the evening gown wearing a dress by Filipino designer Furne One whose Amato label is based in Dubai. AP
  • Miss Bahrain Evlin Khalifa walks on stage in a pink burkini during the preliminary competition at the 71st Miss Universe in New Orleans. AFP
    Miss Bahrain Evlin Khalifa walks on stage in a pink burkini during the preliminary competition at the 71st Miss Universe in New Orleans. AFP
  • Evlin Khalifa arrived in New Orleans for the Miss Universe pageant wearing a black and white modern abaya by Harvey Cencit. Photo: Miss Universe Bahrain
    Evlin Khalifa arrived in New Orleans for the Miss Universe pageant wearing a black and white modern abaya by Harvey Cencit. Photo: Miss Universe Bahrain
  • The Bahrain beauty queen departed from Dubai, wearing a long, blue-feathered couture jacket by Furne One over blue jeans. Photo: Miss Universe Bahrain
    The Bahrain beauty queen departed from Dubai, wearing a long, blue-feathered couture jacket by Furne One over blue jeans. Photo: Miss Universe Bahrain
  • The current Miss Universe Bahrain ahead of her trip to the Miss Universe pageant. Chris Whiteoak / The National
    The current Miss Universe Bahrain ahead of her trip to the Miss Universe pageant. Chris Whiteoak / The National
  • Evlin Khalifa is a pianist and model. Chris Whiteoak / The National
    Evlin Khalifa is a pianist and model. Chris Whiteoak / The National
  • Evlin Khalifa in elegant Middle Eastern-style fashion. Photo: Miss Universe Bahrain
    Evlin Khalifa in elegant Middle Eastern-style fashion. Photo: Miss Universe Bahrain
  • Evlin Khalifa says she is committed to dressing more modestly than other contestants. Photo: Miss Universe Bahrain
    Evlin Khalifa says she is committed to dressing more modestly than other contestants. Photo: Miss Universe Bahrain
  • From right: Miss Universe Bahrain Evlin Khalifa, Miss Universe Philippines Celeste Cortesi, photographer BJ Pascual, Miss Universe Bahrain national director Josh Yugen, Miss International 2016 Kylie Verzosa and Ian Borromeo, the co-founder of Yugen Group. Photo: Yugen Group
    From right: Miss Universe Bahrain Evlin Khalifa, Miss Universe Philippines Celeste Cortesi, photographer BJ Pascual, Miss Universe Bahrain national director Josh Yugen, Miss International 2016 Kylie Verzosa and Ian Borromeo, the co-founder of Yugen Group. Photo: Yugen Group

Evlin Khalifa crowned Miss Universe Bahrain 2022


Katy Gillett
  • English
  • Arabic

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

  • The finalists of Miss Universe Bahrain 2022 joined in a number of workshops and activities in Dubai. All photos: Chris Whiteoak / The National
    The finalists of Miss Universe Bahrain 2022 joined in a number of workshops and activities in Dubai. All photos: Chris Whiteoak / The National
  • Miss Bahrain Universe 2022 finalists at a beauty workshop at the Madi International Showroom in Dubai.
    Miss Bahrain Universe 2022 finalists at a beauty workshop at the Madi International Showroom in Dubai.
  • Ghadeer Alshayeb, centre, is one of the seven finalists.
    Ghadeer Alshayeb, centre, is one of the seven finalists.
  • Finalist Maria Malalla being pampered at the showroom.
    Finalist Maria Malalla being pampered at the showroom.
  • Finalist Evlin Khalifa at the workshop.
    Finalist Evlin Khalifa at the workshop.
  • Winner of Miss Universe Bahrain 2021, Manar Nadeem Deyani, with 2022 finalist Maryam Naji.
    Winner of Miss Universe Bahrain 2021, Manar Nadeem Deyani, with 2022 finalist Maryam Naji.
  • One of the finalists receiving a facial treatment.
    One of the finalists receiving a facial treatment.
  • Deyani with finalist Shereen Ahmed.
    Deyani with finalist Shereen Ahmed.
  • Finalist Ahmed takes a selfie.
    Finalist Ahmed takes a selfie.
  • Deyani will name her successor on September 11.
    Deyani will name her successor on September 11.
  • Deyani made history last year as the first beauty queen to represent Bahrain at Miss Universe.
    Deyani made history last year as the first beauty queen to represent Bahrain at Miss Universe.
  • Miss Universe Bahrain 2022 finalists being pampered during their beauty workshop.
    Miss Universe Bahrain 2022 finalists being pampered during their beauty workshop.
  • The seven finalists were chosen from more than 300 applicants.
    The seven finalists were chosen from more than 300 applicants.
  • Miss Universe Bahrain 2022 finalists have been undergoing a number of training sessions and workshops.
    Miss Universe Bahrain 2022 finalists have been undergoing a number of training sessions and workshops.
  • Finalist Evlin Khalifa, 24, is from Riffa.
    Finalist Evlin Khalifa, 24, is from Riffa.
  • Finalist Ghadeer Alshayeb, 23, is from Arad.
    Finalist Ghadeer Alshayeb, 23, is from Arad.
  • Ghadeer Alshayeb, Lujane Yacoub and Maya Malalla at the workshop.
    Ghadeer Alshayeb, Lujane Yacoub and Maya Malalla at the workshop.
  • Lujane Yacoub and Maya Malalla.
    Lujane Yacoub and Maya Malalla.
  • Deyani, far left, has been mentoring the 2022 finalists.
    Deyani, far left, has been mentoring the 2022 finalists.

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

  • 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

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

  • 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.
MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Alan%20Wake%20Remastered%20
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ERemedy%20Entertainment%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Microsoft%20Game%20Studios%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PlayStation%204%20%26amp%3B%205%2C%20Xbox%3A%20360%20%26amp%3B%20One%20%26amp%3B%20Series%20X%2FS%20and%20Nintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Profile of Udrive

Date started: March 2016

Founder: Hasib Khan

Based: Dubai

Employees: 40

Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.

SPIDER-MAN%3A%20ACROSS%20THE%20SPIDER-VERSE
%3Cp%3EDirectors%3A%20Joaquim%20Dos%20Santos%2C%20Kemp%20Powers%2C%20Justin%20K.%20Thompson%3Cbr%3EStars%3A%20Shameik%20Moore%2C%20Hailee%20Steinfeld%2C%20Oscar%20Isaac%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The five stages of early child’s play

From Dubai-based clinical psychologist Daniella Salazar:

1. Solitary Play: This is where Infants and toddlers start to play on their own without seeming to notice the people around them. This is the beginning of play.

2. Onlooker play: This occurs where the toddler enjoys watching other people play. There doesn’t necessarily need to be any effort to begin play. They are learning how to imitate behaviours from others. This type of play may also appear in children who are more shy and introverted.

3. Parallel Play: This generally starts when children begin playing side-by-side without any interaction. Even though they aren’t physically interacting they are paying attention to each other. This is the beginning of the desire to be with other children.

4. Associative Play: At around age four or five, children become more interested in each other than in toys and begin to interact more. In this stage children start asking questions and talking about the different activities they are engaging in. They realise they have similar goals in play such as building a tower or playing with cars.

5. Social Play: In this stage children are starting to socialise more. They begin to share ideas and follow certain rules in a game. They slowly learn the definition of teamwork. They get to engage in basic social skills and interests begin to lead social interactions.

Biography

Favourite book: Zen and the Art of Motorcycle Maintenance

Holiday choice: Anything Disney-related

Proudest achievement: Receiving a presidential award for foreign services.

Family: Wife and three children.

Like motto: You always get what you ask for, the universe listens.

Test series fixtures

(All matches start at 2pm UAE)

1st Test Lord's, London from Thursday to Monday

2nd Test Nottingham from July 14-18

3rd Test The Oval, London from July 27-31

4th Test Manchester from August 4-8

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FLIP%204
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Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

Company%20profile
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Switching%20sides
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TEACHERS' PAY - WHAT YOU NEED TO KNOW

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

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

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20turbocharged%204-cyl%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E8-speed%20auto%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E300bhp%20(GT)%20330bhp%20(Modena)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E450Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh299%2C000%20(GT)%2C%20Dh369%2C000%20(Modena)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

THE BIO

Ambition: To create awareness among young about people with disabilities and make the world a more inclusive place

Job Title: Human resources administrator, Expo 2020 Dubai

First jobs: Co-ordinator with Magrudy Enterprises; HR coordinator at Jumeirah Group

Entrepreneur: Started his own graphic design business

Favourite singer: Avril Lavigne

Favourite travel destination: Germany and Saudi Arabia

Family: Six sisters

Juvenile arthritis

Along with doctors, families and teachers can help pick up cases of arthritis in children.
Most types of childhood arthritis are known as juvenile idiopathic arthritis. JIA causes pain and inflammation in one or more joints for at least six weeks.
Dr Betina Rogalski said "The younger the child the more difficult it into pick up the symptoms. If the child is small, it may just be a bit grumpy or pull its leg a way or not feel like walking,” she said.
According to The National Institute of Arthritis and Musculoskeletal and Skin Diseases in US, the most common symptoms of juvenile arthritis are joint swelling, pain, and stiffness that doesn’t go away. Usually it affects the knees, hands, and feet, and it’s worse in the morning or after a nap.
Limping in the morning because of a stiff knee, excessive clumsiness, having a high fever and skin rash are other symptoms. Children may also have swelling in lymph nodes in the neck and other parts of the body.
Arthritis in children can cause eye inflammation and growth problems and can cause bones and joints to grow unevenly.
In the UK, about 15,000 children and young people are affected by arthritis.

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

What is Bitcoin?

Bitcoin is the most popular virtual currency in the world. It was created in 2009 as a new way of paying for things that would not be subject to central banks that are capable of devaluing currency. A Bitcoin itself is essentially a line of computer code. It's signed digitally when it goes from one owner to another. There are sustainability concerns around the cryptocurrency, which stem from the process of "mining" that is central to its existence.

The "miners" use computers to make complex calculations that verify transactions in Bitcoin. This uses a tremendous amount of energy via computers and server farms all over the world, which has given rise to concerns about the amount of fossil fuel-dependent electricity used to power the computers. 

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

Hot%20Seat
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MATCH INFO

Uefa Champions League, last-16. first leg

Atletico Madrid v Juventus, midnight (Thursday), BeIN Sports

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

RESULTS
%3Cp%3E5pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(Turf)%202%2C200m%3Cbr%3EWinner%3A%20RB%20Sarab%2C%20Allaia%20Tiar%20(jockey)%2C%20Khalifa%20Al%20Neyadi%20(trainer)%3C%2Fp%3E%0A%3Cp%3E5.30pm%3A%20Mamsha%20Alkhair%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Mutaqadim%2C%20Ray%20Dawson%2C%20Ibrahim%20Al%20Hadhrami%3C%2Fp%3E%0A%3Cp%3E6pm%3A%20Emirates%20Fillies%20Classic%20%E2%80%93%20Prestige%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Almotajalliah%2C%20Ray%20Dawson%2C%20Ibrahim%20Al%20Hadhrami%3C%2Fp%3E%0A%3Cp%3E6.30pm%3A%20Emirates%20Colts%20Classic%20%E2%80%93%20Prestige%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3Cbr%3EWinner%3A%20Fadwaan%2C%20Antonio%20Fresu%2C%20Ahmed%20Al%20Mehairbi%3C%2Fp%3E%0A%3Cp%3E7pm%3A%20The%20President%E2%80%99s%20Cup%20%E2%80%93%20Group%201%20(PA)%20Dh2%2C500%2C000%20(T)%202%2C200m%3Cbr%3EWinner%3A%20Mujeeb%2C%20Richard%20Mullen%2C%20Salem%20Al%20Ketbi%3C%2Fp%3E%0A%3Cp%3E7.30pm%3A%20The%20President%E2%80%99s%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C400m%3Cbr%3EWinner%3A%20Western%20Writer%2C%20Richard%20Mullen%2C%20Bhupat%20Seemar%3C%2Fp%3E%0A
T20 World Cup Qualifier

Final: Netherlands beat PNG by seven wickets

Qualified teams

1. Netherlands
2. PNG
3. Ireland
4. Namibia
5. Scotland
6. Oman

T20 World Cup 2020, Australia

Group A: Sri Lanka, PNG, Ireland, Oman
Group B: Bangladesh, Netherlands, Namibia, Scotland

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.3-litre%204cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E299hp%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E420Nm%20at%202%2C750rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E12.4L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh157%2C395%20(XLS)%3B%20Dh199%2C395%20(Limited)%3C%2Fp%3E%0A
EVIL%20DEAD%20RISE
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELee%20Cronin%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EAlyssa%20Sutherland%2C%20Morgan%20Davies%2C%20Lily%20Sullivan%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A
PREMIER LEAGUE STATS

Romelu Lukaku's goalscoring statistics in the Premier League 
Season/club/appearances (substitute)/goals

2011/12 Chelsea: 8(7) - 0
2012/13 West Brom (loan): 35(15) - 17
2013/14 Chelsea: 2(2) - 0
2013/14 Everton (loan): 31(2) - 15
2014/15 Everton: 36(4) - 10
2015/16 Everton: 37(1) - 18
2016/17 Everton: 37(1) - 25  

Disability on screen

Empire — neuromuscular disease myasthenia gravis; bipolar disorder; post-traumatic stress disorder (PTSD)

Rosewood and Transparent — heart issues

24: Legacy — PTSD;

Superstore and NCIS: New Orleans — wheelchair-bound

Taken and This Is Us — cancer

Trial & Error — cognitive disorder prosopagnosia (facial blindness and dyslexia)

Grey’s Anatomy — prosthetic leg

Scorpion — obsessive compulsive disorder and anxiety

Switched at Birth — deafness

One Mississippi, Wentworth and Transparent — double mastectomy

Dragons — double amputee

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

Harry%20%26%20Meghan
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELiz%20Garbus%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Duke%20and%20Duchess%20of%20Sussex%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

Company%20Profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20HyveGeo%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Abdulaziz%20bin%20Redha%2C%20Dr%20Samsurin%20Welch%2C%20Eva%20Morales%20and%20Dr%20Harjit%20Singh%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ECambridge%20and%20Dubai%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%208%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3ESustainability%20%26amp%3B%20Environment%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%24200%2C000%20plus%20undisclosed%20grant%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EVenture%20capital%20and%20government%3C%2Fp%3E%0A
RESULTS

5pm: Maiden | Dh80,000 |  1,600m
Winner: AF Al Moreeb, Tadhg O’Shea (jockey), Ernst Oertel (trainer)

5.30pm: Handicap |  Dh80,000 |  1,600m
Winner: AF Makerah, Adrie de Vries, Ernst Oertel

6pm: Handicap |  Dh80,000 |  2,200m
Winner: Hazeme, Richard Mullen, Jean de Roualle

6.30pm: Handicap |  Dh85,000 |  2,200m
Winner: AF Yatroq, Brett Doyle, Ernst Oertel

7pm: Shadwell Farm for Private Owners Handicap |  Dh70,000 |  2,200m
Winner: Nawwaf KB, Patrick Cosgrave, Helal Al Alawi

7.30pm: Handicap (TB) |  Dh100,000 |  1,600m
Winner: Treasured Times, Bernardo Pinheiro, Rashed Bouresly

GCC-UK%20Growth
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Jawab Iteiqal
Director: Mohamed Sammy
Starring: Mohamed Ramadan, Ayad Nasaar, Mohamed Adel and Sabry Fawaz
2 stars

Updated: September 13, 2022, 11:36 AM