Meaning behind new Miss Universe 2022 crown by Lebanese jeweller Mouawad

At the 71st Miss Universe pageant in January, not only will a winner be announced, but she will get to wear a new crown, crafted by Lebanese jewellery brand Mouawad.

The crown, called Force for Good, was unveiled at a glitzy event in Bangkok on Monday by Fred Mouawad, the "co-guardian" of the Beirut-founded brand, as well as the Miss Universe Organisation's new Thai owner Anne Jakkaphong Jakrajutatip.

Former Miss Universe title holders Natalie Glebova (2005) from Canada and Thailand's Apasra Hongsakula (1965), also attended the event.

"The Force for Good crown is a work of extraordinary craftsmanship. It's a crown filled with symbolism. And we hope it will inspire not only the winners, but all of you to be a force for good," Mouawad said at the presentation, adding that the crown represents "a future forged by women who push the limits of what's possible".

Embedded with 110 carats of blue sapphires and 48 carats of white diamonds, the Force for Good crown features wave-like curls at the base, that emulates a serpent's head, "symbolising the challenges involved in swaying opponents," a description by Mouawad reads.

The colour gradiant of the predominantly white diamond base then changes to the blue of sapphires towards the top where a blue pear-shaped sapphire sits at the pinnacle, representing hope for a brighter future.

Founded in 1908 in Beirut and now with its headquarters in Geneva, Mouawad has been crafting one-of-a-kind pieces for royal families as well as the wealthy for four generations. It became the official jeweller for Miss Universe in 2019 when it crafted the crown for the winner of the title, South Africa's Zozibini Tunzi.

Called The Power of Unity, the crown, estimated to be between $4 million and $5 million, has been passed on to successive winners. Miss Universe 2021, India's Harnaaz Sandhu will be the last one to wear it.

"We thought, 'What can we do that's in line with our heritage, something majestic that would have a very wide exposure?'," Mouawad told The National in a previous interview, referring to how his company's relationship with the Miss Universe Organisation began.

"And we thought of Miss Universe, because we are, after all, jewellers to royalty. So why don't we use our know-how to also create a crown for the most beautiful women in the world?"

Estimated to be worth $5.5 million, the Force for Good crown comes amid a host of changes at the 70-year-old Miss Universe competition.

The organisation made history in August when it announced it was making one of the biggest changes to its selection process. Starting next year, the annual competition will accept married women and mothers. Previously, only single women, aged between 18 and 28, who have never been married or had children were allowed to apply.

In October, Jakrajutatip acquired the Miss Universe Organisation from IMG through her company JKN Global Group where she serves as chief executive.

JKN, which owns a portfolio of broadcast and media titles, said the deal will build on the pageant's legacy and further its commitment to inclusivity. There are also plans to expand the Miss Universe brand, including the launch of MU Lifestyle, a new licensing and merchandising arm.

Miss Universe has changed ownership a number of times since the first pageant was held in 1952. Former US president Donald Trump bought it in 1996 and sold it to global events and talent company IMG in 2015.

The global event is one of the longest-running and most-watched beauty competitions in the world; it is broadcast in 165 countries and seen by more than half a billion people annually.

Scroll through the gallery below for Miss Universe 2022 beauty queens who have been crowned so far, everywhere from Turkey to Italy

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ESSENTIALS

The flights

Emirates flies from Dubai to Phnom Penh via Yangon from Dh2,700 return including taxes. Cambodia Bayon Airlines and Cambodia Angkor Air offer return flights from Phnom Penh to Siem Reap from Dh250 return including taxes. The flight takes about 45 minutes.

The hotels

Rooms at the Raffles Le Royal in Phnom Penh cost from $225 (Dh826) per night including taxes. Rooms at the Grand Hotel d'Angkor cost from $261 (Dh960) per night including taxes.

The tours

A cyclo architecture tour of Phnom Penh costs from $20 (Dh75) per person for about three hours, with Khmer Architecture Tours. Tailor-made tours of all of Cambodia, or sites like Angkor alone, can be arranged by About Asia Travel. Emirates Holidays also offers packages.

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Non-oil%20trade

%3Cp%3ENon-oil%20trade%20between%20the%20UAE%20and%20Japan%20grew%20by%2034%20per%20cent%20over%20the%20past%20two%20years%2C%20according%20to%20data%20from%20the%20Federal%20Competitiveness%20and%20Statistics%20Centre.%C2%A0%3C%2Fp%3E%0A%3Cp%3EIn%2010%20years%2C%20it%20has%20reached%20a%20total%20of%20Dh524.4%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3ECars%20topped%20the%20list%20of%20the%20top%20five%20commodities%20re-exported%20to%20Japan%20in%202022%2C%20with%20a%20value%20of%20Dh1.3%20billion.%C2%A0%3C%2Fp%3E%0A%3Cp%3EJewellery%20and%20ornaments%20amounted%20to%20Dh150%20million%20while%20precious%20metal%20scraps%20amounted%20to%20Dh105%20million.%C2%A0%3C%2Fp%3E%0A%3Cp%3ERaw%20aluminium%20was%20ranked%20first%20among%20the%20top%20five%20commodities%20exported%20to%20Japan.%C2%A0%3C%2Fp%3E%0A%3Cp%3ETop%20of%20the%20list%20of%20commodities%20imported%20from%20Japan%20in%202022%20was%20cars%2C%20with%20a%20value%20of%20Dh20.08%20billion.%3C%2Fp%3E%0A

Closing the loophole on sugary drinks

As The National reported last year, non-fizzy sugared drinks were not covered when the original tax was introduced in 2017. Sports drinks sold in supermarkets were found to contain, on average, 20 grams of sugar per 500ml bottle.

The non-fizzy drink AriZona Iced Tea contains 65 grams of sugar – about 16 teaspoons – per 680ml can. The average can costs about Dh6, which would rise to Dh9.

Drinks such as Starbucks Bottled Mocha Frappuccino contain 31g of sugar in 270ml, while Nescafe Mocha in a can contains 15.6g of sugar in a 240ml can.

Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category

Not taxed:

Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.

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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

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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