When Napoleon Bonaparte launched his ill-fated military invasion of Egypt in 1798, he was accompanied by an army of a different kind, consisting of dozens of top French scientists and scholars.
Their mission – ultimately much more successful than the 40,000-strong military force's aim – was to conduct the first western scientific study of Egypt, cataloguing everything from its antiquities to its animals, archaeology, and all things in between.
The result was Description de l'Egypte – the largest known published work in the world at the time – constituting more than 20 volumes and featuring almost 900 illustrations. A full first edition set of the books, each measuring 70.5cm by 54cm, is currently on sale for £200,000 ($255,000) at a rare books shop in London.
The oversized books included detailed architectural and archaeological surveys of the pyramids, which were new for the time, as well as the first western description of the Rosetta Stone. The inscribed slab, which was discovered by an engineer and officer in Napoleon's army, went on to become the key that unlocked the hieroglyphic script of ancient Egypt.
The Rosetta Stone entry depicts a priestly decree, written in three different languages – Egyptian hieroglyph, demotic Egyptian, and the Greek alphabet. It appears in the fifth book of plates, La Description de l’Egypte: Antiquites, Volume V, a series which also includes the pyramids of Giza, near Memphis.
Its influence was enormous, with some experts crediting the volume with almost single-handedly sparking the West's obsession with ancient Egypt.
“Description de l'Egypte is the most important work ever made on Egypt,” said Bernard Shapero, owner of Shapero Rare Books, which is selling the first edition collection.
As well as volumes on antiquities, it includes the “modern” Egypt Napoleon saw, as well as categorising everything found by the scientists involved in the emperor’s mission, which ended in failure.
“There is nothing left to know about Egypt once you have gone through this book,” Mr Shapero told The National.
“The images are amazingly full of information. But obviously, the text tells you everything that’s going on.”
Natural history
“What we have here is of a bird of prey,” said Mr Shapero, thumbing through one of the work’s three large volumes dedicated to natural history, in the New Bond Street store.
The watercolour was by the most important bird artist of the time, Jacques Barraband, who was among the around 160 scientists and other experts to take part in the expedition, before returning to France to produce the work’s many illustrations.
“To be invited by the emperor to join him on the expedition meant you were the top of the tree,” said Roxana Kashani, specialist in Islamic and Near Eastern books at Shapero.
“He only invited the best people. It was an honour and obviously you wanted to do your best work.”
Around 300 sets of the work were produced. But finding a complete set is rare.
The one Shapero has in stock has been for sale for around a year.
“Obviously, it’s quite big and quite a lot of money, so finding buyers is not something that happens instantly. But it’s a very popular book and very well-known and famous and very desired by collectors,” said Mr Shapero, whose shop will bring the collection to sell at the Abu Dhabi Art Fair in November.
A first edition is already on permanent display in the UAE, in the Mohammed bin Rashid Library in Dubai.
“In the Middle East it’s extremely popular, but also in America,” added Mr Shapero.
“It’s such a famous book, not only just on Egypt but also on antiquities and the modern state of Egypt. It’s a sort of fundamental cornerstone book.
“Only the richest people of the time could afford them.
“Libraries at that time were everything. That’s where you had your television, where you had your radio, where you had your phones.
“So, you would have books like this because you were interested or were studying. It was more than just a pretty book.”
Other works among the dozens of Islamic and Middle Eastern rare books for sale at Shapero include a Quranic manuscript, which is believed to have been written just 20 years after the death of the Prophet Mohammed.
The single-leaf folio, which is on sale for £850,000, is written in Hijazi script, showing it originated in the region of the Hijaz in the Arabian Peninsula, where the Prophet Mohammed unified Arabian tribes with Islam.
“I didn’t think I would have a Hijazi leaf in my possession at any point. And the fact that I have has been amazing,” said Ms Kashani.
The folio came from the library of a private collector from the UK, through the store’s connections.
But many of the shop’s finds are discovered by Ms Kashani.
“It’s quite difficult to get hold of good material, so we have to search. I do that all the time,” she said.
“I wouldn’t travel to Germany to look at a 200-year manuscript. It’s just not worth the time.
“But if it’s a collection of 100 books, or someone was selling their library, it would be worth it. There are quite a few Islamic auctions in Paris that are worth going to look at.”
It was while she was in Paris for an auction that she came across an 18th-century Arabic prayer book copied in Madinah, which Ms Kashani says was unusual for the time.
Ms Kashani made the surprise find in a bookshop, buying it for around £1,000 – a bargain, considering it is worth £32,500.
Although it looked interesting enough to buy, it was not immediately apparent how rare the prayer book was.
“I saw it and thought this is pretty. The Al Jazuli prayer book is quite a common text. From the outside, this doesn’t look particularly special.
“But I thought this is a relatively early copy of quite a nice text. And the illustrations of Makkah and Madinah look quite nice.”
A closer look once it arrived in London revealed why it was different, due to where it was copied and for whom it was made.
“This particular manuscript was made for someone in the Al Fassi family, who were a very prominent Moroccan family at the time.
“And the fact that it was copied in Madinah makes it really special, because to have 18th century manuscripts produced in that part of the world is rare,” said Ms Kashani.
“The feeling is amazing when you find something like this. There are lots of things that can be discovered in manuscripts, particularly.
“There are so many layers of history.”
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
The five pillars of Islam
Revival
Eminem
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The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
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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
Company profile
Name: Tharb
Started: December 2016
Founder: Eisa Alsubousi
Based: Abu Dhabi
Sector: Luxury leather goods
Initial investment: Dh150,000 from personal savings
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Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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West Ham United 2 (Antonio 73', Ogbonna 90 5')
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Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The biog
Favourite book: Homegoing by Yaa Gyasi
Favourite holiday destination: Spain
Favourite film: Bohemian Rhapsody
Favourite place to visit in the UAE: The beach or Satwa
Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19
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The specs
Engine: 2.0-litre 4-cylinder turbo hybrid
Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
Price: Dh340,000 ($92,579
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
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