Mina Sue Choi, a communications student representing South Korea, has won the Miss Earth 2022 crown, beating 85 other contestants from around the world at a gala event in Manila.
The contest places "elemental" titles on the rest of the finalists — Miss Fire, Miss Water and Miss Air. Nadeen Ayoub, who made history as the first person to represent Palestine in the Miss Earth contest, was crowned Miss Earth Water.
The environment-focused pageant is one of the Big Four beauty contests, the others being Miss World, Miss Universe and Miss International. It has been held mostly in the Philippines since its beginning in 2001, although Vienna and Bali have also hosted in the past.
Contestants of Miss Earth 2022 began arriving in Okada Manila, the casino resort and hotel complex, on November 12, with all 86 presented at an event on November 14. However, preliminary events have been held virtually since October 24.
Last year's winner Destiny Wagner from Belize, the first woman from her country to win a major international pageant, passed on her crown to Choi a the event held at Cove Manila. Both Miss Earth 2020 and 2021 were held virtually, owing to the Covid-19 pandemic.
Ayoub, a fitness coach, nutrition consultant and entrepreneur, was a favourite to win, advancing to the final four. She was one of only two Arabs in the competition, along with Jihan Majid, 20, who represented Iraq.
The decisive final question for the final four was: "What is one thing you want to right in this world and how would you right it?"
"I would want to fight the ignorance and selfishness of people," Ayoub said, drawing loud cheers. "Because I think that is the main problem that we are facing today, with all of the issues including environmental catastrophes, which are made by humans.
"It starts with education," she added. "That's how we can solve the selfishness and ignorance that we see today, and save planet Earth."
Andrea Aguilera of Colombia was crowned Miss Earth Fire, while Sheridan Mortlock from Australia was named Miss Earth Air.
The first on-ground preliminary competition was the swimsuit round on November 16, which was jointly won by Esther Ajayi of Nigeria, Aguilera of Colombia, Liliya Levaya of Belarus and Choi of South Korea.
Choi became an early favourite, also winning the beachwear competition, as well as the long gown competition. She also placed third in the resort wear competition, which was won by Oriana Pablos of Venezuela.
Choi shares the beachwear top prize with Aguilera of Colombia, Daniela Riquelme of Chile and Jessica Pedroso of Brazil; and the long gown competition winner's title with Chile's Riquelme, Sheyla Ravelo of Cuba and Susan Toledo of Ecuador.
Nigeria's Ajayi shares the top prize in the talent competition with Ekaterina Velmakina of Russia, Cuba's Ravelo and Alannah Larkin of Ireland.
Miss Earth takes its advocacy about environmental awareness and conservation seriously, with reigning titleholders dedicating their year to promoting specific projects. Each Miss Earth winner becomes a spokeswoman for the Miss Earth Foundation and the United Nations Environment Programme and commits to working with the World Wildlife Fund.
At this year's pageant, the theme was ME Loves Fauna "to emphasise the importance of caring for animal life", organisers said.
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Essentials
The flights
Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing.
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
Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
Directed: Smeep Kang
Produced: Soham Rockstar Entertainment; SKE Production
Cast: Rishi Kapoor, Jimmy Sheirgill, Sunny Singh, Omkar Kapoor, Rajesh Sharma
Rating: Two out of five stars
