• Antonella Leoni is an Italian artist living in Cairo who specialises in Islamic calligraphy. Photo: Obaid Al Budoor
    Antonella Leoni is an Italian artist living in Cairo who specialises in Islamic calligraphy. Photo: Obaid Al Budoor
  • Leoni uses a method called marbling as the starting point for her artworks. Photo: Antonella Leoni
    Leoni uses a method called marbling as the starting point for her artworks. Photo: Antonella Leoni
  • Leoni with her piece Hwa (Him), which includes drawings of birds, bees and honeycombs in the background of the letters. Photo: Antonella Leoni
    Leoni with her piece Hwa (Him), which includes drawings of birds, bees and honeycombs in the background of the letters. Photo: Antonella Leoni
  • Leoni's art studio in Cairo. Nada El Sawy / The National
    Leoni's art studio in Cairo. Nada El Sawy / The National
  • Leoni with her pieces The Good Tree and The Buraq. Nada El Sawy / The National
    Leoni with her pieces The Good Tree and The Buraq. Nada El Sawy / The National
  • Leoni's artworks incorporate verses from the Quran, sayings from Hadith and poems by Rumi. Nada El Sawy / The National
    Leoni's artworks incorporate verses from the Quran, sayings from Hadith and poems by Rumi. Nada El Sawy / The National
  • Leoni talks passionately about the inspiration and meaning behind each painting. Nada El Sawy / The National
    Leoni talks passionately about the inspiration and meaning behind each painting. Nada El Sawy / The National
  • The first three letters of Surah Al Bakara in the Quran, whose meaning remain a mystery. Photo: Antonella Leoni
    The first three letters of Surah Al Bakara in the Quran, whose meaning remain a mystery. Photo: Antonella Leoni
  • Leoni at her first solo exhibition at Odyssey Gallery in Cairo in 2021. Photo: Antonella Leoni
    Leoni at her first solo exhibition at Odyssey Gallery in Cairo in 2021. Photo: Antonella Leoni
  • Ten of Leoni's artworks were featured at the Sharjah Calligraphy Biennial. Photo: Antonella Leoni
    Ten of Leoni's artworks were featured at the Sharjah Calligraphy Biennial. Photo: Antonella Leoni
  • Leoni with Sheikh Salem bin Abdulrahman Al Qasimi, chairman of the office of the Ruler of Sharjah, at the Sharjah Calligraphy Biennial in October. Photo: Antonella Leoni
    Leoni with Sheikh Salem bin Abdulrahman Al Qasimi, chairman of the office of the Ruler of Sharjah, at the Sharjah Calligraphy Biennial in October. Photo: Antonella Leoni
  • Leoni learnt Arabic and studied calligraphy in Cairo. She signs her paintings with her name in Arabic and year according to the Islamic calendar. Photo: Antonella Leoni
    Leoni learnt Arabic and studied calligraphy in Cairo. She signs her paintings with her name in Arabic and year according to the Islamic calendar. Photo: Antonella Leoni
  • The 99 names of Allah in the shape of the map of Africa. Photo: Antonella Leoni
    The 99 names of Allah in the shape of the map of Africa. Photo: Antonella Leoni

How an Italian artist found her muse in Arabic calligraphy


Nada El Sawy
  • English
  • Arabic

Italian artist Antonella Leoni speaks with great passion as she describes her works on papyrus hanging on the walls of her Cairo apartment.

She points to one of her favourites: the Buraq, a heavenly creature in Islamic tradition that transported Prophet Mohammed during his Al Isra Wa Al Miraj journey from Makkah to Jerusalem.

The Quranic verse referring to the event is inscribed on seven lines, concluding with: “He alone is all-hearing, all-seeing”.

The artwork is signed with her name in Arabic and 1441, the Islamic calendar year that corresponds to 2019.

One can feel a sort of secret in the perfection of the calligraphy, in that kind of art
Artist Antonella Leoni

Although Leoni is neither a Muslim nor a native Arabic speaker, she says the aesthetic beauty of Islamic art and calligraphy led her to delve deeper into the subject, learn the language and transform that knowledge into her own creations.

“One can feel a sort of secret in the perfection of the calligraphy, in that kind of art — a secret that is a feeling that you want to learn more,” Leoni, 63, tells The National. “It’s a beautiful journey.”

She incorporates Quran, Hadith and poetry in her artworks, 10 of which featured at the Sharjah Calligraphy Biennial in October. She also gave a talk at the American University in Dubai around the same time, entitled Earthly Embodiments of Spiritual Realities.

Now, she’s working on a book that will tell the stories behind 30 of her art pieces.

Over the last couple of years, Leoni has participated in exhibitions in Belgium, France, Italy and Kuwait, in addition to shows in Cairo.

This year, she has been invited to display her work in Saudi Arabia, Singapore and Italy.

Accountant-turned-artist

Leoni, who has lived in Cairo with her Italian husband since 2015, is from a small town in northern Italy called Roccabianca.

“I’ve always been very fond of art, but actually my life brought me to another field,” she says.

Her father needed an accountant in the family business, so she studied accounting and spent 15 years working in the profession. After she married, her husband’s banking career led them to Singapore, London and eventually Cairo.

She visited art galleries and museums, falling in love with Asian and Islamic art.

She pursued her passion in London, earning a postgraduate diploma in Asian art and the arts of the Islamic world from Royal Holloway, part of University of London, and the British Museum in 2003.

I want to learn Sufism, I want to learn Quran, I want to learn Islamic philosophy, I want to learn astronomy. You can spend all of your life learning
Antonella Leoni

“During my stay in London, I got very passionate about the Arabic language and all the art of the Islamic world — calligraphy, ornamentation, the architecture, the ceramics,” she says. “I didn’t know one day I was coming to Cairo.”

In parallel, Leoni honed her craft, studying the art of China painting under the late American porcelain artist Stephen Hayes and learning various artistic techniques.

When she moved to Egypt, she expanded her education further, attending workshops and the annual Cairo International Biennale for Arabic Calligraphy at the city’s Opera House.

She learnt colloquial Arabic through an intense year-long programme and studied at the public Academia El Khat El Araby (Arabic Calligraphy Academy) in Bab El Louq in downtown Cairo. After four years, she obtained a diploma in the art of Arabic calligraphy and ornaments from the oldest Egyptian school dedicated to this discipline, the Khalil Agha.

“I think I am the only non-Muslim who has done this,” she says. “They were both surprised and very welcoming. Of course, also curious, as to what I was doing there.”

Unique creative process

With her newly acquired knowledge base, Leoni developed a unique creative process for her artwork, inspired by both the Islamic and Pharaonic cultures.

She starts with a large sheet of papyrus measuring two to four metres and then uses a technique called marbling to produce a background pattern. Colours are floated on water and carefully transferred to the papyrus.

The figures that emerge from the papyrus often form the basis for her ideas, rather than the other way around.

Some of her paintings include only a few Arabic letters, such as “Alef Lam Meem”, the three letters that start the Surah Al Bakara (The Cow) in the Quran and whose meaning remain a mystery.

“I assimilate myself like a child who’s learning – from a sound to the first letter, from a letter to words. So these isolated letters symbolise for me a learning process, not only in calligraphy, but also in understanding the deepest meaning of calligraphy,” she says.

Other art pieces include the 99 names of Allah or the sayings of the Prophet Mohammed, such as: “If you do not see Him, He sees you”.

The writings of the 13th-century Sufi poet Rumi are also part of her repertoire. One poem reads: “If you want the moon, do not hide at night. If you want a rose, do not run from the thorns. If you want love, do not hide from yourself.”

Leoni held her first solo exhibition at Odyssey Gallery in Cairo in November 2021. “Each painting is very mystical. There’s like a flavour of spirituality,” she says. “It’s a depiction of something that opens your mind to much more … I want to learn Sufism, I want to learn the Quran, I want to learn Islamic philosophy, I want to learn astronomy. There’s so much. You can spend all of your life learning.”

Most people have been supportive of her efforts and have not questioned why a foreigner became intrigued with a language and religion that is not her own.

“I was not a Muslim because I was born in another country … but it’s not important, because we’re talking about oneness,” she says. “There are no borders. If you’re really in love with God, there’s no division.”

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

How The Debt Panel's advice helped readers in 2019

December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'

JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.

“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”

November 26:  ‘I owe Dh100,000 because my employer has not paid me for a year’

SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue. 

SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."

October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'

MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.

“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December." 

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Updated: March 02, 2023, 1:14 PM