People have asked Marc Nelson “why do you draw such ugly parts of life? Isn't art about beauty?”
The American artist's portfolio centres on difficult, often harrowing, subject matter: documenting war crimes and human rights violations occurring in Syria, Palestine, Yemen, Myanmar and the US.
But in response to such questioning, Nelson says, “You don't really know anything about art.”
Throughout his career, his work has sparked unexpected connections. His unique depictions of Syria's civil war in particular led to a friendship with one of his subjects, Mazen Al Hamada, the Syrian activist detained, tortured and recaptured under the regime of former president Bashar Al Assad.
Now, following the ousting of Assad and the tragic discovery of Al Hamada's beaten body, killed in captivity at the notorious Sednaya prison during the regime's final days, Nelson says his mission is all the more important: justice for survivors of war crimes in Syria, and beyond.
“Before, I was screaming in the dark … I think the artwork was screaming and desperate to try to be heard about what was happening. I think that was before the fall of the regime,” Nelson tells The National.
As Syrians pursue justice, Nelson explains: “With my art now, I want to talk to as many survivors as I can. I want to help with illustrating as many testimonies as I can.”
The middle school art teacher, based in the Midwestern state of Illinois, has traditionally used photographs on social media from amateur and professional journalists as “a starting point,” and seeks to “use paint and charcoal to create images that were both static and fluid.”
Each stroke of the paintbrush or charcoal grind comes with a sense of responsibility which Nelson has felt since he was a young boy. During his childhood, he discovered his grandfather's collection of graphic World War One photography. His grandfather came to the US from Belfast, Northern Ireland, during The Troubles.
That catalogue of war photographs transformed him and destroyed the all-too American notion of “war being some fun, heroic GI Joe, oh, let's go out and play swords,” he says.
His focus on Syria came after scrolling through X, then Twitter, in 2016, when an image of a man carrying a little girl in a blanket under siege in Aleppo came up on his feed.
“Her blankie was flapping in the wind, and it was just devastation all around and I was like – what am I looking at? What is this?”
At the time he didn't know exactly why, but he says he “had to” draw the image. Now, he understands the act of drawing the image as a form of processing, and commemorating, his subjects.
“Sometimes I feel like, if I don't draw a certain image, that that photo will haunt me … I have almost felt more traumatised by not doing something.”
The graphic nature of war's unfiltered imagery can lend itself to sensationalism – but there is no such indulgence in Nelson's reimagining of some of humanity's most difficult images. In the muted tones of his work, there is a sorrow that may be easier than the original graphic images for viewers to grapple with.
“I think part of me wanted to kind of meditate, to look and not pass the images by,” Nelson adds. “I didn't want to look and scroll, scroll. I wanted to actually be with that image and, sit with the image … They are human like I am, and I don't want to pass them by.”
Al Hamada was among the subjects that Nelson felt immediately compelled to draw, after watching a documentary where he famously sobbed as he detailed his experience of torture in Assad regime prison.
“Immediately, just like I did with the guy and the girl, I started drawing his face,” recalls the artist.
After sharing his artwork, the US-based Syrian Emergency Task Force eventually connected Nelson with Al Hamada online, where they developed a friendship over social media. That culminated in an emotional first in-person meeting when Al Hamada's speaking tour took him to Illinois.
When Al Hamada returned to Syria, after being lured back under false pretences by Syrian intelligence operatives, Nelson says his need to draw his friend became more intense, fearing the regime would “unperson” him “in the way the Soviets used to do”.
“My first reaction was this desperation to save everything I could and screenshot everything. I just thought, for my own self and for others, I'm just going to start using these images that I saved; draw them every week, and talk about Mazen.”
Of his friend, Nelson describes a deeply vulnerable man committed to justice. “He was basically like an open wound. He was everything within minutes, like you could see all this just flowing. He was also fearless.”
Now, he hopes his artwork captures all of Al Hamada – his gentleness; his introspection; his love of dancing to and “blasting” revolutionary music; his pain that he “wore on his sleeve, his wounds and his strength”.
Nelson explains: “He basically put his body, his mind and his soul on the line to try desperately to show the world what was going on.”
The removal of the former president has sharpened Nelson's mission. Now, his focus using his art for justice, accountability and continuing to remember his “real life hero” Al Hamada. In addition to creating art out of images online, he now wants to help Syria's survivors illustrate their memories of war crimes and violations as victims pursue justice in the international courts.
This month, the University of Michigan featured his works and hosted a panel where Nelson honoured Al Hamada's legacy. “Now, my art is not just like, blah,” he exclaims.
“I feel like it's more directed. As an artist I can at least help visualise and I can listen,” he says. “I'm trying to listen to as many people as I can. I think a lot of some survivors feel like, well, no one's going to care. But that's not true, and I want them to know it's not true.”
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
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Which honey takes your fancy?
Al Ghaf Honey
The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year
Sidr Honey
The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest
Samar Honey
The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments
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.