• 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

Miss Universe fans pick favourites for 2022, with India and Bahrain on top


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Could India make history with a back-to-back win? Or could Bahrain be the first Middle Eastern country to take home a crown?

The Miss Universe 2022 pageant may be postponed to January next year, but pageant fans and followers are already picking their favourites, speculating on who they think could win the competition.

Scroll through the gallery above to see Miss Universe beauty queens crowned in 2022 so far

In their latest ranking, YouTube channel Crown Sisters, which aims to deliver "fresh and fair" pageant news, places Miss India Divita Rai on top. Miss Bahrain, Evlin Khalifa is at No 16, while Miss Universe Puerto Rico, Ashley Ann Carino (No 2) and Miss Philippines Celeste Cortesi (No 5) also rank high.

Sash Factor, another pageant site, places Rai at No 10, while Khalifa comes in at No 12.

Meanwhile, Missotopia, also a pageant fan site, has India at No 9 and Bahrain at No 20.

Following Harnaaz Sandhu's win of the Miss Universe 2021, all eyes are on Rai, 23, an architect from Karnataka in South India, who won the Indian pageant in August. If Rai wins the crown, she will make history as the second country to win a crown back-to-back.

  • Divita Rai, 23, winner of Miss Diva 2022. All photos: @missdivaorg / Instagram
    Divita Rai, 23, winner of Miss Diva 2022. All photos: @missdivaorg / Instagram
  • Miss Universe 2021 Harnaaz Sandhu, right, crowns her successor.
    Miss Universe 2021 Harnaaz Sandhu, right, crowns her successor.
  • Miss Diva is India's national pageant and Rai will now represent India in the Miss Universe 2022 pageant.
    Miss Diva is India's national pageant and Rai will now represent India in the Miss Universe 2022 pageant.
  • Divita Rai, Miss Diva 2022, with last year's winner Harnaaz Sandhu, who is also the reigning Miss Universe 2021.
    Divita Rai, Miss Diva 2022, with last year's winner Harnaaz Sandhu, who is also the reigning Miss Universe 2021.
  • Divita Rai is an architect and a model.
    Divita Rai is an architect and a model.
  • Miss Diva Supranational 2022 winner Pragnya Ayyagari. She will represent India at the global Miss Supranational pageant.
    Miss Diva Supranational 2022 winner Pragnya Ayyagari. She will represent India at the global Miss Supranational pageant.
  • Miss Popular Choice 2022 award winner Ojasvi Sharma, left, was chosen via audience votes.
    Miss Popular Choice 2022 award winner Ojasvi Sharma, left, was chosen via audience votes.
  • The three top prize winners. From left, Pragnya Ayyagari, Miss Diva Supranational 2022; Divita Rai, Miss Diva Universe 2022; and Ojasvi Sharma, Miss Popular Choice 2022.
    The three top prize winners. From left, Pragnya Ayyagari, Miss Diva Supranational 2022; Divita Rai, Miss Diva Universe 2022; and Ojasvi Sharma, Miss Popular Choice 2022.
  • All the contestants of Miss Diva India 2022.
    All the contestants of Miss Diva India 2022.
  • Miss Universe 2021, Harnaaz Kaur Sandhu, awarded with the Pride of India trophy by Vineet Jain, managing director of 'The Times of India'.
    Miss Universe 2021, Harnaaz Kaur Sandhu, awarded with the Pride of India trophy by Vineet Jain, managing director of 'The Times of India'.

Only Venezuela has achieved that feat before, winning in 2008 and 2009. The pageant-mad country has won the Miss Universe title a total of seven times, second only to the US, which has won eight.

"We have a system placed especially for Miss Universe in observing and analysing the probability for a contestant's placement based on the criteria on what the Miss Universe Organisation is looking for," Brix Vera from Sash Factor tells The National.

Miss Bahrain Khalifa has "huge potential to break and make history", she says.

"During Miss Universe Bahrain 2022, we noticed Evlin Khalifa as the strongest on her batch, and with the proper training and guidance, her placement at Miss Universe 2022 is not impossible. We also have taken note on her modelling career as well as her charitable back stories."

  • 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

While by no means official, these rankings are not to be taken lightly, says Josh Yugen, the national director for Miss Universe Bahrain.

"These pageant bloggers serve as the soul of the pageant industry as they are true fans of the competition," he says. "They have been following every pageant, from the day a contestant applies for their national pageant until they compete and represent their countries. Most of them are well-informed and have every information about past winners, their looks and even the answers of each candidate.

"It is safe to say that pageant bloggers are the unofficial jury of the pageants as they have in-depth information and analysis about the competition. And most of them can accurately predict the winners."

Yugen, who is also the chief executive of Yugen Group based out of Dubai, says he's excited to help improve representation of women from the Gulf on a global stage.

Miss Universe Bahrain national director Josh Yugen, right, with Miss Universe 2018 Catriona Gray from the Philippines. Photo: Yugen Group
Miss Universe Bahrain national director Josh Yugen, right, with Miss Universe 2018 Catriona Gray from the Philippines. Photo: Yugen Group

"Miss Universe Bahrain is the first of its kind to represent the region and this is part of what we are fighting for — representation," he tells The National.

"If you look into Hollywood movies, Disney films and even international Netflix shows or fashion shows, there is not enough representation of women in the Gulf, most are stereotypes that they are covered, intimidating or unapproachable.

"But the women in the Gulf have their own charm, their own beauty and their own personalities that contribute to the modernisation of the society. They are fighters, innovators and most importantly kind-hearted women who also deserve big representation on the Miss Universe stage."

New Orleans in Louisiana will play host to the Miss Universe 2022 pageant, to be held on January 14.

While a number of countries are yet to name their representatives, 70 contestants have already been chosen through national competitions.

How Lebanon‘s Mouawad became the Miss Universe crown jeweller — in pictures

  • Miss Universe 2021, Harnaaz Sandhu of India, wearing the Power of Unity crown crafted by Lebanese jeweller Mouawad. EPA
    Miss Universe 2021, Harnaaz Sandhu of India, wearing the Power of Unity crown crafted by Lebanese jeweller Mouawad. EPA
  • Featuring interwoven petals, leaves and vines all crafted in 18-karat gold and set with white diamonds, the highlight of the Power of Unity crown is a 62.83 carat canary diamond placed in the centre. Photo: Mouawad
    Featuring interwoven petals, leaves and vines all crafted in 18-karat gold and set with white diamonds, the highlight of the Power of Unity crown is a 62.83 carat canary diamond placed in the centre. Photo: Mouawad
  • The Miss Universe Power of Unity crown is valued at between $4 million and $5 million. Photo: Mouawad
    The Miss Universe Power of Unity crown is valued at between $4 million and $5 million. Photo: Mouawad
  • Fred Mouawad is the co-guardian of Mouawad, in partnership with his brothers Alain and Pascal. Photo: Mouawad
    Fred Mouawad is the co-guardian of Mouawad, in partnership with his brothers Alain and Pascal. Photo: Mouawad
  • Mouawad also designs the crown for Miss Universe Thailand. For 2022, its creation is named the Power of Resilience crown. Photo: Mouawad
    Mouawad also designs the crown for Miss Universe Thailand. For 2022, its creation is named the Power of Resilience crown. Photo: Mouawad
  • Fred Mouawad at the unveiling of the Power of Resilience crown for Miss Universe Thailand. Photo: Mouawad
    Fred Mouawad at the unveiling of the Power of Resilience crown for Miss Universe Thailand. Photo: Mouawad
  • Miss Universe Thailand 2022, Anna Sueangam-iam, wearing the Power of Resilience crown. Photo: Miss Universe
    Miss Universe Thailand 2022, Anna Sueangam-iam, wearing the Power of Resilience crown. Photo: Miss Universe
  • Miss Universe 2020, Andrea Meza, right, crowns India's Harnaaz Sandhu as Miss Universe 2021 during the 70th Miss Universe pageant in December. AP
    Miss Universe 2020, Andrea Meza, right, crowns India's Harnaaz Sandhu as Miss Universe 2021 during the 70th Miss Universe pageant in December. AP
  • Andrea Meza winning the Miss Universe 2020 crown at the Seminole Hard Rock Hotel & Casino on May 16, 2021 in Hollywood, Florida. Getty Images
    Andrea Meza winning the Miss Universe 2020 crown at the Seminole Hard Rock Hotel & Casino on May 16, 2021 in Hollywood, Florida. Getty Images
  • Miss Universe 2020, Andrea Meza of Mexico, at the Empire State Building in New York May 2021. AP
    Miss Universe 2020, Andrea Meza of Mexico, at the Empire State Building in New York May 2021. AP
  • Miss Universe 2019, Zozibini Tunzi from South Africa, was the first to wear the Mouawad Power of Unity crown. Photo: Miss Universe
    Miss Universe 2019, Zozibini Tunzi from South Africa, was the first to wear the Mouawad Power of Unity crown. Photo: Miss Universe
  • Miss Universe 2019 Zozibini Tunzi with the Power of Unity crown. Photo: Mouawad
    Miss Universe 2019 Zozibini Tunzi with the Power of Unity crown. Photo: Mouawad
HAJJAN
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Have you been targeted?

Tuan Phan of SimplyFI.org lists five signs you have been mis-sold to:

1. Your pension fund has been placed inside an offshore insurance wrapper with a hefty upfront commission.

2. The money has been transferred into a structured note. These products have high upfront, recurring commission and should never be in a pension account.

3. You have also been sold investment funds with an upfront initial charge of around 5 per cent. ETFs, for example, have no upfront charges.

4. The adviser charges a 1 per cent charge for managing your assets. They are being paid for doing nothing. They have already claimed massive amounts in hidden upfront commission.

5. Total annual management cost for your pension account is 2 per cent or more, including platform, underlying fund and advice charges.

Tomb%20Raider%20I%E2%80%93III%20Remastered
%3Cp%3EDeveloper%3A%20Aspyr%0D%3Cbr%3EPublisher%3A%20Aspyr%0D%3Cbr%3EConsole%3A%20Nintendo%20Switch%2C%20PlayStation%204%26amp%3B5%2C%20PC%20and%20Xbox%20series%20X%2FS%0D%3Cbr%3ERating%3A%203%2F5%3C%2Fp%3E%0A
At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)

Company profile

Name: Infinite8

Based: Dubai

Launch year: 2017

Number of employees: 90

Sector: Online gaming industry

Funding: $1.2m from a UAE angel investor

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

THURSDAY'S ORDER OF PLAY

Centre Court

Starting at 10am:

Lucrezia Stefanini v Elena Rybakina (6)

Aryna Sabalenka (4) v Polona Hercog

Sofia Kenin (1) v Zhaoxuan Yan

Kristina Mladenovic v Garbine Muguruza (5)

Sorana Cirstea v Karolina Pliskova (3)

Jessica Pegula v Elina Svitolina (2)

Court 1

Starting at 10am:

Sara Sorribes Tormo v Nadia Podoroska

Marketa Vondrousova v Su-Wei Hsieh

Elise Mertens (7) v Alize Cornet

Tamara Zidansek v Jennifer Brady (11)

Heather Watson v Jodie Burrage

Vera Zvonareva v Amandine Hesse

Court 2

Starting at 10am:

Arantxa Rus v Xiyu Wang

Maria Kostyuk v Lucie Hradecka

Karolina Muchova v Danka Kovinic

Cori Gauff v Ulrikke Eikeri

Mona Barthel v Anastasia Gasanova

Court 3

Starting at 10am:

Kateryna Bondarenko v Yafan Wang

Aliaksandra Sasnovich v Anna Bondar

Bianca Turati v Yaroslava Shvedova

The specs: 2017 Dodge Viper SRT

Price, base / as tested Dh460,000

Engine 8.4L V10

Transmission Six-speed manual

Power 645hp @ 6,200rpm

Torque 813Nm @ 5,000rpm

Fuel economy, combined 16.8L / 100km

Draw:

Group A: Egypt, DR Congo, Uganda, Zimbabwe

Group B: Nigeria, Guinea, Madagascar, Burundi

Group C: Senegal, Algeria, Kenya, Tanzania

Group D: Morocco, Ivory Coast, South Africa, Namibia

Group E: Tunisia, Mali, Mauritania, Angola

Group F: Cameroon, Ghana, Benin, Guinea-Bissau

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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

Company profile

Name: Oulo.com

Founder: Kamal Nazha

Based: Dubai

Founded: 2020

Number of employees: 5

Sector: Technology

Funding: $450,000

LIST OF INVITEES

Shergo Kurdi (am) 
Rayhan Thomas
Saud Al Sharee (am)
Min Woo Lee
Todd Clements
Matthew Jordan
AbdulRahman Al Mansour (am)
Matteo Manassero
Alfie Plant
Othman Al Mulla
Shaun Norris

10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

MATCH INFO

Chelsea 1 (Hudson-Odoi 90 1')

Manchester City 3 (Gundogan 18', Foden 21', De Bruyne 34')

Man of the match: Ilkay Gundogan (Man City)

How to help

Donate towards food and a flight by transferring money to this registered charity's account.

Account name: Dar Al Ber Society

Account Number: 11 530 734

IBAN: AE 9805 000 000 000 11 530 734

Bank Name: Abu Dhabi Islamic Bank

To ensure that your contribution reaches these people, please send the copy of deposit/transfer receipt to: juhi.khan@daralber.ae

Fixtures (all in UAE time)

Friday

Everton v Burnley 11pm

Saturday

Bournemouth v Tottenham Hotspur 3.30pm

West Ham United v Southampton 6pm

Wolves v Fulham 6pm

Cardiff City v Crystal Palace 8.30pm

Newcastle United v Liverpool 10.45pm

Sunday

Chelsea v Watford 5pm

Huddersfield v Manchester United 5pm

Arsenal v Brighton 7.30pm

Monday

Manchester City v Leicester City 11pm

 

Fines for littering

In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches 

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Tuesday's fixtures
Group A
Kyrgyzstan v Qatar, 5.45pm
Iran v Uzbekistan, 8pm
N Korea v UAE, 10.15pm
CREW
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EPL's youngest
  • Ethan Nwaneri (Arsenal)
    15 years, 181 days old
  • Max Dowman (Arsenal)
    15 years, 235 days old
  • Jeremy Monga (Leicester)
    15 years, 271 days old
  • Harvey Elliott (Fulham)
    16 years, 30 days old
  • Matthew Briggs (Fulham)
    16 years, 68 days old
Updated: September 26, 2022, 10:30 AM