Late 1940s Alexandria was hit hard by unemployment and homelessness, as thousands of military veterans returned home from the Second World War. One of these men was the subject of a painting of extraordinary sympathy and grace, Le Chomeur (The Vagabond, 1946) by Egyptian modern master Mahmoud Said. The painting is being put up for auction by Bonhams as part of its Middle Eastern and contemporary art sale on Tuesday, November 24. It is a coup of sorts for the London auction house. Few of the artist's works remain in private hands, and the painting is distinctive within his oeuvre.
“It’s a solemn, reflective work,” says Nima Sagharchi, director of Middle Eastern, Islamic and South Asian art for Bonhams. “The work follows a motif we can find all over – in Goya, Manet – of an outsider or outcast who is seen as a source of wisdom.”
The painting shows a man kneeling as if in prayer, his eyes closed and his lips slightly parted. His head is wrapped in a worn bandage, and behind him, sailing boats on the Mediterranean and streaks of feathery clouds fill out a dark sky. The man’s air of solitude is corroborated by the diagonals created by the clouds, the riverbanks and the triangle of the boat’s sail, all pointing towards him.
It is an unusual painting for a man for whom art was not an obvious choice. Said was born to Egyptian aristocracy. His father, Mohamed Said Pasha, served as the country’s prime minister from 1910 to 1914, and one of his nieces married King Farouk of Egypt to become Queen Farida. Said himself was a judge, but gave it up at the age of 50 to pursue painting full time, embracing Egyptian nationalism as British rule ended.
Artists and writers in the country eschewed the Europeanised, urban populations of Cairo and Alexandria and looked instead towards rural and Upper Egypt to find and celebrate "real Egypt". Said painted romantic depictions of the fellaheen (farmers) and dark-skinned nudes, as well as portraits of Alexandrian elites, from his home studio, in a dichotomy that remains suggestive of Said as a transition figure between a colonised and a nationalist identity.
With Le Chomeur, Said responded to the heartbreak of the post-war period. The figure represented is unknown, an anonymity that Sagharchi surmises is deliberate, allowing him to personify a larger national trauma. From a market standpoint, the work's sober tone is particularly appealing. Among buyers in the Gulf, Lebanon and Egypt, there is likely to be competition for the work, which has been given an estimate of £350,000-£500,000 ($464,000–$663,000).
That figure is slightly above recent estimates and sales, reflecting its rarity and its strong provenance. The painting was previously owned by Egyptian actress Leila Sheir, whose husband bought it for her from Said's daughter in 1977. By that time it had also been exhibited at the Musee des Arts Decoratifs, which occupies a wing at the Louvre in Paris – it was exhibited at the museum in 1949.
No doubt, of course, Bonhams is hoping for a repeat performance of Said's L'ile heureuse (1927), a more typical Egyptian scene, which it sold for $1.2 million, up from a low estimate of $245,000, in 2016. That sum remains a record for an Arab artist in an auction held outside the region. Said also holds the record price for an Arab work sold anywhere at auction, for The Whirling Dervishes (1929), which went for $2.2m at Christie's Dubai in 2010.
I feel confident the painting will go back to the Middle East, and hopefully be on public view in the near future
Overall, the Bonhams lot carries an estimate of £1.7m-£2.6m for 84 works. Lots include a calligraphic painting by Iranian artist Charles Hossein Zenderoudi, estimated at £120,000-£180,000, an untitled painting from 1970 by Huguette Caland, estimated at £10,000-15,000, and a 2007 work by Moroccan painter Mohamed Melehi, who died after contracting Covid-19 last month, estimated at £20,000-£30,000.
Sagharchi says despite the economic uncertainty of the pandemic, Bonhams Middle East is experiencing its best year in terms of auctions and private sales.
“There is less competition,” he says. “Art fairs have been cancelled, and the market is more concentrated. Plus, people have much more free time. There aren’t that many outlets and they have time to research and learn more.”
The London specialist says the number of buyers from the UAE has risen by about 50 per cent over last year. Meanwhile, the Middle Eastern market has also been buoyed by political uncertainty. The difficulties of moving currency from Iran and Lebanon, says Sagharchi, means that wealthy collectors are now more inclined to invest in paintings.
"I don't want to go as far as to say it's almost sold," Sagharchi says of Le Chomeur. "But I feel confident the painting will go back to the Middle East, and hopefully be on public view in the near future."
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
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Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
SPECS
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More on Coronavirus in France
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press
Killing of Qassem Suleimani
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
Florence and the Machine – High as Hope
Three stars
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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TRAINING FOR TOKYO
A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:
- Four swim sessions (14km)
- Three bike sessions (200km)
- Four run sessions (45km)
- Two strength and conditioning session (two hours)
- One session therapy session at DISC Dubai
- Two-three hours of stretching and self-maintenance of the body
ITU Abu Dhabi World Triathlon
For more information go to www.abudhabi.triathlon.org.
India Test squad
Kohli (c), Dhawan, Rahul, Vijay, Pujara, Rahane (vc), Karun, Karthik (wk), Rishabh Pant (wk), Ashwin, Jadeja, Kuldeep, Pandya, Ishant, Shami, Umesh, Bumrah, Thakur