A page from the 16th-century Persian manuscript, Shahnameh of Shah Tahmasp (1525-35), also known as the Book of Kings, is among several modern and contemporary masterworks from the Middle East and India on show at the latest exhibition at Sotheby’s Dubai.
The works span several categories, including fine art, jewellery, literature and historical pieces, stretching back more than 1,000 years to the present day. “It's possibly one of our most expansive auction collecting categories,” Benedict Carter of Sotheby's Dubai, tells The National.
“The works of art include everything from early Kufic Quran manuscripts to later separative 19th-century optimal works of art and everything in between, from North Africa, the Middle East, Turkey and India.”
Conceptual Emirati artist Mohammed Kazem’s Soundless (2017) greets guests walking into the gallery in the Dubai International Financial Centre.
The series of eight works on paper, in blue, green, purple and red, document Kazem’s exploration of natural light, movement and sound at particular moments in the day. They reveal Kazem's ability to capture intangible elements and experiences.
Nearby is Jamil Molaeb’s Jerusalem (2020), in which the Lebanese artist created a series dedicated to the city that may seem identical, but vary in colours and detail.
In this version, Molaeb depicts the city’s urban dynamism, people, animals and architecture in a flattened, homogeneous space, highlighting certain elements with a strategic use of colour against a stark blue. This charming work evokes both Jerusalem’s multicultural, harmonious past and the city’s current harrowing state.
But it's the Shahnameh of Shah Tahmasp that's the highlight.
The manuscript, which today is valued at £6 million, was commissioned by the emperor Shah Ismail who sought to illustrate the Shahnameh, an epic poem which details the history of Persia’s rulers, written by the poet Ferdowsi between 977 and 1010.
Art historian and scholar William Dalrymple, who has consulted for Sotheby's, says the work is as "crucial and foundational" for Iranians now as it was for the Persians of the time.
“It not only preserves their memories, history and folklore, but even the highest form of their language," he says.
The manuscript took almost two decades to complete by artists in the royal atelier, with the patronage being inherited by Shah Ismail's son and successor, Shah Tahmasp, who was only a child at the time of his ascension. The page showcased at Sotheby’s Dubai is attributed to Mirza Ali, one of the second generation of artists who worked on the manuscript and son of Sultan Muhammad, one of the greatest Persian painters of the time who also worked on it.
“This is certainly the Persian equivalent of the Mona Lisa,” adds Dalrymple. “There is nothing else like it. Art historians are wary of donning out superlatives and saying something is 'unique' or 'the greatest'. But oddly, and wonderfully, there is no dispute about this. This is the greatest masterpiece of Persian painting and it’s now up for sale.”
Watch art historian William Dalrymple discuss the 'Shahnameh of Shah Tahmasp' below
The page illustrates one of the stories of Rustam, a mythological hero. It shows Rustam standing in the foreground, dressed in his tiger vestment and leopard helmet with a high plume. He’s pulling out his lasso in an attempt to recapture his missing steed, Rakhsh, who has joined a herd of wild horses. In the middle ground, two astonished figures crouch on a rocky landscape, surrounded by trees, flowers and birds observing the scene from a distance.
“This page represents the peak of artistic production in Iran,” says Edward Gibbs, chairman of Sotheby's Middle East and India.
“It also represents a peak of book illustration, in any tradition. The subject is appealing to all ages. The patron was himself a child, so there are childlike elements to the way that the painting is depicted, which appeals to the younger generation of viewers.”
The page is engaging, continuously drawing in guests with one surprising discovery after another. This is because of the striking amount of ornamental detail, thoughtful embellishments and combination of stylised and naturalistic representations of the figures and the natural world.
From irises along the banks of a stream, a foal suckling from its mother, partridges perched on rocks, little cheepers (partridge chicks) in their nest on a high branch, smoky, wisp-like clouds, varying poses and expressions of the horses and figures — the glory of this page is not only in the exquisite details of nature but also in the attention given to illustrate the ornate clothes of Rustam himself.
This includes the illustration on Rustam’s quiver that holds his arrows, the buckle of his belt encrusted with turquoise stones, and the metal mount on the scabbard of his sword, set with rubies and turquoise.
“Miniature painting is well known to scholars and specialists but is less known by the general public,” says Gibbs.
“This is a unique opportunity to see one of the great masterpieces of Persian book art and indeed, one of the great masterpieces of world book art, a museum quality piece, which appears on the market once in a decade.”
Sotheby’s Treasures from the Middle East and India exhibition is on show until Friday at Sotheby's Dubai in the DIFC.
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
Killing of Qassem Suleimani
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Engine: 2.0-litre 4cyl turbo
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Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
Previous men's records
- 2:01:39: Eliud Kipchoge (KEN) on 16/9/19 in Berlin
- 2:02:57: Dennis Kimetto (KEN) on 28/09/2014 in Berlin
- 2:03:23: Wilson Kipsang (KEN) on 29/09/2013 in Berlin
- 2:03:38: Patrick Makau (KEN) on 25/09/2011 in Berlin
- 2:03:59: Haile Gebreselassie (ETH) on 28/09/2008 in Berlin
- 2:04:26: Haile Gebreselassie (ETH) on 30/09/2007 in Berlin
- 2:04:55: Paul Tergat (KEN) on 28/09/2003 in Berlin
- 2:05:38: Khalid Khannouchi (USA) 14/04/2002 in London
- 2:05:42: Khalid Khannouchi (USA) 24/10/1999 in Chicago
- 2:06:05: Ronaldo da Costa (BRA) 20/09/1998 in Berlin
Brief scores:
Toss: Pakhtunkhwa Zalmi, chose to field
Environment Agency: 193-3 (20 ov)
Ikhlaq 76 not out, Khaliya 58, Ahsan 55
Pakhtunkhwa Zalmi: 194-2 (18.3 ov)
Afridi 95 not out, Sajid 55, Rizwan 36 not out
Result: Pakhtunkhwa won by 8 wickets
SPEC%20SHEET
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Mohammed bin Zayed Majlis
RESULT
Al Hilal 4 Persepolis 0
Khribin (31', 54', 89'), Al Shahrani 40'
Red card: Otayf (Al Hilal, 49')
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
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
Sheikh Zayed's poem
When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.
Your love is ruling over my heart
Your love is ruling over my heart, even a mountain can’t bear all of it
Woe for my heart of such a love, if it befell it and made it its home
You came on me like a gleaming sun, you are the cure for my soul of its sickness
Be lenient on me, oh tender one, and have mercy on who because of you is in ruins
You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge
You waddle even when you stand still, with feet white like the blooming of the dates of the palm
Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you
You are the cure for my sickness and my support, you dried my throat up let me go and damp it
Help me, oh children of mine, for in his love my life will pass me by.
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