Miss India Divita Rai's outfit was inspired by a golden bird, while Miss Bahrain Evlin Khalifa, also in gold, celebrated her country's 50th anniversary with her striking outfit.
The national costume competition, one of the most colourful rounds in the Miss Universe pageant, was held on Wednesday, ahead of the final coronation night on Saturday in New Orleans. In the competition, contestants showcase their country's culture through creative, and sometimes extravagant, ensembles.
Scroll through the gallery above for more pictures from the national costume competition at Miss Universe 2022
Khalifa, 24, wore a costume by Filipino designer Furne One, whose Amato label is headquartered in Dubai.
Called Al-dahr, which means "forever" in Arabic, she said her national costume represents the golden celebration of the establishment of Bahrain as a nation.
"Gold is probably one of the most desired and most precious elements in this world. However, aside from its glam and glitter, gold is the perfect paragon that through hardships, challenges and trials in life, we can always become better, bigger and brighter — because the hotter the fire is, the purer the gold," the Miss Universe Bahrain Organisation said earlier.
"The national costume symbolises the characters of Bahraini people — strong, powerful and precious."
Rai, 23, has partnered with designer Abhishek Sharma, known for his fusion of Indian and Western looks. Called "sone ki chidiya" or "golden bird" in Hindi, the ornate dress features wings in gold over a heavily embellished lehenga.
"Golden bird" was the name Ancient Greeks used to refer to India, owing to its abundant raw materials and precious metals, including gold.
Meanwhile, Miss USA R’Bonney Gabriel, who became the first Filipina-American to win the crown in October, chose to showcase her home state Houston's space credentials.
Called Woman on the Moon, Gabriel's costume by designer Patrick Isorena is an ode to Nasa's mission to send the first woman to the moon.
"As a Houston native, where the Nasa space center is located, I am proud to be from a city working to send the first female to the moon. The purpose of this costume was to inspire women in all spaces across the universe to dream big, shoot for the moon and achieve something out of this world," Gabriel, 28, wrote on Instagram ahead of the competition.
Born to a Filipino father and an American mother in San Antonio, Texas, Gabriel is a model and fashion designer who runs her own label, R'Bonney Nola. She was crowned Miss Texas in July, earning her a spot in the Miss USA contest, where she beat 49 other candidates to the crown.
Like Gabriel, Miss Universe Philippines 2022 Celeste Cortesi is of mixed race. Cortesi, 24, is Filipino-Italian and was raised in Italy before moving to the Philippines five years ago to pursue a career in pageantry.
Two mixed-race Filipinos have won the Miss Universe crown in the past, both for the Philippines. Miss Universe 2015 Pia Wurtzbach is Filipino-German while Miss Universe 2018 Catriona Gray is Filipino-Australian.
Scroll through the gallery below for more pictures from the Miss Universe evening gown competition
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
FIXTURES
Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy
Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa
Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand
Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji
Griselda
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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
Sweet%20Tooth
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THE BIO
Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.
Regular contact with wildlife is the most appealing part of her role at the Environment Agency Abu Dhabi.
She loves to explore new destinations and lives by her motto of being a voice in the world, and not an echo.
She is the youngest of three children, and has a brother and sister.
Her favourite book, Moby Dick by Herman Melville helped inspire her towards a career exploring the natural world.