• Miss Earth 2021, Destiny Wagner, passes the crown to Miss Earth 2022 Mina Sue Choi, from South Korea, in Manila. AFP
    Miss Earth 2021, Destiny Wagner, passes the crown to Miss Earth 2022 Mina Sue Choi, from South Korea, in Manila. AFP
  • Nadeen Ayoub, who made history as the first person to represent Palestine in the Miss Earth contest, was crowned Miss Earth Water. Photo: Nadeen Ayoub / Instagram
    Nadeen Ayoub, who made history as the first person to represent Palestine in the Miss Earth contest, was crowned Miss Earth Water. Photo: Nadeen Ayoub / Instagram
  • Mina Sue Choi celebrates after being crowned. AFP
    Mina Sue Choi celebrates after being crowned. AFP
  • The contest gives 'elemental' titles to the rest of the finalists — Miss Fire, Miss Water and Miss Air. AFP
    The contest gives 'elemental' titles to the rest of the finalists — Miss Fire, Miss Water and Miss Air. AFP
  • Miss Earth-Fire Andrea Aguilera of Colombia, Miss Earth 2022 Mina Sue Choi of South Korea, Miss Earth-Water Nadeen Ayoub of Palestine, and Miss Earth-Air Sheridan Mortlock of Australia pose for a group photo. EPA
    Miss Earth-Fire Andrea Aguilera of Colombia, Miss Earth 2022 Mina Sue Choi of South Korea, Miss Earth-Water Nadeen Ayoub of Palestine, and Miss Earth-Air Sheridan Mortlock of Australia pose for a group photo. EPA
  • Mina Sue Choi, left, reacts after winning. EPA
    Mina Sue Choi, left, reacts after winning. EPA
  • Mina Sue Choi poses for photos in Manila. AFP
    Mina Sue Choi poses for photos in Manila. AFP

Miss Palestine wins big in Miss Earth 2022 pageant as South Korea takes main crown


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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."

South Korea's candidate and Miss Earth 2022 winner Mina Sue Choi. AFP
South Korea's candidate and Miss Earth 2022 winner Mina Sue Choi. AFP

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.

Miss Universe Bahrain Evlin Khalifa unveils official photos as online voting opens — in pictures

  • The official photos of Miss Universe Bahrain Evlin Khalifa have been unveiled. All photos: Miss Universe Bahrain
    The official photos of Miss Universe Bahrain Evlin Khalifa have been unveiled. All photos: Miss Universe Bahrain
  • Khalifa is the only contestant from the Gulf to compete in the Miss Universe pageant
    Khalifa is the only contestant from the Gulf to compete in the Miss Universe pageant
  • For her official Miss Universe photo, Khalifa wears a dress by Filipino designer Furne One and his label Amato
    For her official Miss Universe photo, Khalifa wears a dress by Filipino designer Furne One and his label Amato
  • The photoshoot is themed The Power of Modesty, with gold-heavy look encompassing a ruffled cape and head cover, featuring heavy gold beadwork
    The photoshoot is themed The Power of Modesty, with gold-heavy look encompassing a ruffled cape and head cover, featuring heavy gold beadwork
  • Khalifa was crowned Miss Universe Bahrain 2022 in September
    Khalifa was crowned Miss Universe Bahrain 2022 in September
  • Khalifa is only the second beauty queen from Bahrain to take part in Miss Universe
    Khalifa is only the second beauty queen from Bahrain to take part in Miss Universe
COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Where to donate in the UAE

The Emirates Charity Portal

You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.

The General Authority of Islamic Affairs & Endowments

The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.

Al Noor Special Needs Centre

You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.

Beit Al Khair Society

Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.

Dar Al Ber Society

Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.

Dubai Cares

Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.

Emirates Airline Foundation

Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.

Emirates Red Crescent

On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.

Gulf for Good

Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.

Noor Dubai Foundation

Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).

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 National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

Updated: November 29, 2022, 4:24 PM