A wealthy, celebrated Euro-American artist meets a Syrian refugee and makes an unusual proposal: to use his back as a living, breathing canvas for his latest masterpiece. This conceit is at the heart of Tunisian director Kaouther Ben Hania's second feature film, The Man Who Sold His Skin, which recently had its world premiere at the Venice International Film Festival. "It's shocking," says Ben Hania, of the film's central notion. "And it's intellectually exciting to think about all the repercussions of this."
As far-fetched as it sounds, the inspiration for the film came from real life. In 2006, Belgian artist Wim Delvoye produced the piece Tim, for which he tattooed the back of Tim Steiner, a former tattoo parlour owner from Zurich. He sold the living artwork to a collector, and as part of the slightly macabre contract, Steiner received a third of the sale price and agreed to have his back skinned after his death so the owner could hang this unique piece on their wall.
Ben Hania, 43, who now lives in Paris, saw Delvoye’s human artwork as part of an exhibition in the city’s Louvre museum and the idea for her film began to take shape.
You don't have a choice when you are a refugee. When you don't have much of a choice, what does it mean to be free or to seek freedom?
"The original work of art was just a starting point," she tells The National. "Many movies start with an image, then you have to have a story with an emotional journey." The director met Delvoye, who even has a cameo in the film, but went much further than his tattoo – which features a somewhat generic Madonna and a Mexican-style skull – on Steiner's back.
When Sam Ali (Syrian-born newcomer Yahya Mahayni) first appears in the film, the refugee has fled from Syria to neighbouring Lebanon, where he meets, by chance, artist Jeffrey Godefroi (Flemish actor Koen De Bouw). The artist's evocative idea is to tattoo Sam's back with the image of a Schengen visa, the much-desired legal requirement to enter Europe. Visas were on Ben Hania's mind even before she saw Delvoye's exhibition. "I'm Tunisian, and I went through this process to come to Europe," she says. "You have to get the Schengen visa, so I went through this crazy process for my residency permit in France."
She specifically remembers frustrations about being unable to travel to England when her first feature, 2017's Beauty and the Dogs was selected for the BFI London Film Festival. "I was angry because I'm not born in the right place … I was asking myself: 'What's the difference? Why?'"
The same questions, you imagine, run through Sam's mind in the film.
Making its premiere last week in Venice's Horizons section, which is meant for more daring movies, and winning the Best Actor award for Mahayni, The Man Who Sold His Skin certainly lives up to this billing. Flush with challenging ideas – about art, commerce and exploitation – it also deals with freedom. "What does it mean to be free?" Ben Hania asks. "You don't have a choice when you are a refugee. When you don't have much of a choice, what does it mean to be free or to seek freedom?"
The Man Who Sold His Skin is also a film that re-examines the portrait of the artist – here envisioned as Mephistopheles-like character. "I was at some point fed up with classic profiles of artists in cinema," Ben Hania says. "They are marginalised, tormented, sometimes alcoholic, sometimes misunderstood. They are struggling with their demons; but we are in an era where artists are becoming entrepreneurs. I wanted to create a more modern profile of an artist."
Ben Hania draws comparisons between art and religion. "People go to museums searching for meaning, trying to understand things. They think that artists can give them meaning. There is this kind of relationship ... People are thirsty for meaning. This is their relationship with art in general."
Having studied in Tunisia and France, where she attended the Sorbonne University, Ben Hania's refined tastes shine through in The Man Who Sold His Skin. It's a visually rich work, thanks in part to cinematographer Christopher Aoun, who shot Lebanese director Nadine Labaki's Oscar-nominated Capernaum. It even stars Italian screen siren Monica Bellucci, who plays Godefroi's scheming assistant, yet for all this, it was "very difficult" to get financed, the director says.
“The first reason was because of my profile. Since I’m used to doing movies only in Tunisia, my country and about women … it defines you.”
Her earlier film, Beauty and the Dogs, which opened in Cannes, was a powerful story of a woman raped by several policemen who must report the crime to the authorities. But when she began to pitch The Man Who Sold His Skin, the feedback was ignorant. "[People would say] 'We don't expect a director from Tunisia to talk about contemporary art … it's too international for you.'"
Ben Hania refused to be deterred until she found financing. Whether she will continue to make international films, however, remains to be seen, but she does not think in those terms. “I don’t take the decision to make a movie that way. It’s about my desire to tell a story,” she says.
For the moment, she is returning to the documentary format where she began her career with films such as 2010's Les imams vont a l'ecole, which dealt with apprentice imams at the Great Mosque of Paris.
Her latest non-fiction tale is still a work in progress, she says. It concerns a woman with four daughters – two of whom were in ISIS. "Sometimes, I think I am doing this job to learn stuff, to research," Ben Hania says.
“I love it when I start a new project in a completely different zone, where I am an outsider and I become very familiar with things. That is why with my films – there is no one film like the other.”
You might say her work is as unique as that tattoo on her actor’s back.
CREW
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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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Company: Rent Your Wardrobe
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Conflict, drought, famine
Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.
Band Aid
Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
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Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
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Match info
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