She brought home the Miss Universe crown after 21 years, becoming only the third Indian contestant to win the title in 2021. Now, as Harnaaz Sandhu prepares to crown her successor at a glitzy event in New Orleans on Saturday, she can proudly look back at a memorable tenure.
“I went from representing my city, to representing Punjab state, then to representing India, my country and now to representing the whole universe,” Sandhu, who is from Chandigarh, previously told The National. She was crowned the 70th Miss Universe in December 2021 in Israel.
One of the longest-running and most-watched beauty competitions in the world, Miss Universe is broadcast in 165 countries and seen by more than half a billion people annually.
Like past winners, Sandhu relocated to New York, where the Miss Universe Organisation is headquartered, soon after her win.
Passionate advocacy
Inspired by her gynaecologist mother, Sandhu has been vocal about women's empowerment right from her early pageant days winning Miss Chandigarh 2017. She has been specifically working towards menstrual equity helping to reduce stigma, influence policy and promote access to sanitary products.
For this, she's visited 25 cities in nine countries to help spread awareness. She has given more than 50 speeches at events across the world, from India to the Philippines and South Africa.
While on a trip to India in December, Sandhu launched a coalition for menstrual equity comprising of 11 non-profit organisations, which aims to reach five million women in 200 locations by 2025.
Dealing with trolls
In April last year, Sandhu became a target of online trolls after she walked the runway at the Lakme Fashion Week, with some people calling her "fat".
Sandhu responded later, while also revealing that she has celiac disease, which affects the sufferer's diet meaning they must avoid foods containing gluten, such as bread.
"I'm one of those individuals who was first bullied that 'she's too skinny' and now they bully me saying 'she's fat'," she said a few days later, adding: "I am one of the courageous and confident girls who believes even if I'm fat, even if I'm thin, it's my body, I love myself."
The online bullying also prompted former Miss Universe Catriona Gray to speak up in support of Sandhu.
"Imagine being a 21-year-old girl who reached her dream of being a Miss Universe, and experiencing that,” Gray, who is from the Philippines and who won the crown in 2018, said. “If I were 21 years old and in that position, I can just imagine how it would affect me."
"We should continue to talk against body shaming. Weight is not even a fraction of who we are," she said. "I really want to send the message that that sort of negativity does not deserve a space."
Glitzy appearances
Being Miss Universe also gave Sandhu access to glamorous events around the world, as well as high-profile appearances.
In August, she stole the show at the Miss South Africa pageant where Ndavi Nokeri won the crown, and will represent her country at the Miss Universe pageant on Saturday. Two weeks later, Sandhu was in India to crown her successor, Divita Rai, at a swanky event in Mumbai.
Sandhu has also been spotted at New York Fashion Week in September and at the Gotham Awards in November where she rubbed shoulders with Hollywood's elite.
Also in August, she stopped by The Daily Show with Trevor Noah to teach the host some Bollywood dance moves and speak about her Miss Universe journey.
"For me, Miss Universe was never about looking beautiful and wearing glitz and glam," Sandhu told Noah, who hosted his final show on the long-running show in December.
"For me, it's a platform where you can talk about things you want to do. And I also wanted to leave a legacy and tell women around the world that 'If I can do it, you can do it too'."
The Bollywood dream is alive
Sandhu has always wanted to be an actress, having appeared in several Punjabi films and TV shows, but has dreams of becoming a Bollywood star.
"My dream has always been to be in a Bollywood movie," she told Noah during her appearance.
In her interview with The National after her win, she revealed her hopes of becoming a global star.
“I am an actress for sure, I have done TV for the last five years, and I would pursue acting — it could be globally," she said.
"My vision for acting is really different. I want to be an actress who breaks stereotypes of women and what they can be if given the chance, by choosing strong characters."
However, she added she prefers to "go with the flow".
“Life is unpredictable so you should plan less. Dig deep, breathe, and remember everything happens for a reason," she said. "I took that belief with me everywhere I've been so far and I think that is what has made me unstoppable.”
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
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
'Ghostbusters: From Beyond'
Director: Jason Reitman
Starring: Paul Rudd, Carrie Coon, Finn Wolfhard, Mckenna Grace
Rating: 2/5
2025 Fifa Club World Cup groups
Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, Leon.
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
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The President's Cake
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