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Q: How To Remove Duplicate Values From Zip in c# I have multiple folders having same files I want to download. In first time of foreach loop I add one directory and if any directory have duplicate files I can handle through removing duplicate values from List<>, but the second time the foreach loop is executed, another folder with the same file that already added in zip added into Zip,and i have to face that zip contain duplicate values...
Is there any method to remove duplicate values from zip...
using (var Zip = new ZipFile())
{
    foreach (var file in item)
    {
         if (file.isCheck == true)
         {
             string path = file.path;
             if (Directory.Exists(path))
             {
                 string[] folders = path.Split(new string[] { User.Identity.Name }, StringSplitOptions.None);
                 if (!folders[1].Contains("/"))
                 {
                     folders[1] = Path.Combine("", folders[1]);
                 }

                 string lastFolderName = folders[1];
                 string security = db.Users.Where(e => e.Email == User.Identity.Name).Select(s => s.SecurityStamp).Single();
                 string ext = Path.GetExtension(path);

                 if (path.Contains(security))
                 {
                     Zip.AddDirectory(file.path);

                     List<string> Generalfile = null;

                     Generalfile = db.General.Where(p => p.Folder == lastFolderName || p.Folder.Contains(lastFolderName)).Select(p => p.PathInDb).ToList();

                     List<string> unique = Generalfile.Distinct().ToList();
                     foreach (var GF in unique)
                     {
                          Zip.AddFile(GF, "Files");
                     }
                 }

                 else
                 {
                      if (Directory.Exists(file.path))
                         Zip.AddDirectory(file.path);
                      else
                         Zip.AddFile(file.path, "Files");
                 }
              }
              else
                Zip.AddFile(path, "Files");
        }

      }

    Zip.Save(outputstream);
    }
    outputstream.Position = 0;
    return File(outputstream, "applicatoin/zip", "Download.zip");

A: Using the DotNetZip Library, you should use the ContainsEntry method to check if a file exists before adding it.


Thanks to John L, I hear a lot more interesting CD's this year; things I never have ventured to try. But with his box of goodies and plenty of time, I jumped right in. There was Ballboy, Caria Bozulich, Califone and Neil Young's "GREENDALE,' amnong others.
Be the first to comment on "Jack Goldberg Poop 03"


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CNBC – Obamacare site tip of the iceberg: Ex-Medtronic CEO
"This is the Titanic." That's how former Medtronic Chairman and CEO Bill George described Obamacare.
"It's just at the iceberg and everyone is looking at the tip: HealthCare.gov," George told CNBC's "Squawk Box" on Wednesday. "It's not going to be solved by the end of the month," when the Obama administration has promised to have the troubled website working smoothly. Government officials and outside contractors have been rolling out improvements overnight for weeks.
At an Obamacare event in Florida, Health and Human Services Secretary Kathleen Sebelius said Tuesday she's confident that the government-run HealthCare.gov website is on the right track. She encouraged users who previously had problems to return—promising them a better experience already.
(Read more: Senior officialdrops Obamacare bombshell)
"You cannot solve a management problem with politics," said George, a professor of management at Harvard Business School. "Sebelius has done her time. … Let's bring in the pros," people with private sector experience, he said.
Beyond the website, George said, "Look at this fiasco we have right now, we're trying to take people's insurance plans away; now we're giving them back." President Barack Obama acted "too late on the insurance plans."
Obamacare has to be fixed, he continued. "You're not going to repeal it. It's not going to be repealed because by 2017 this thing is going to be locked."
(Read more: Obamacare may need bailout: Ex-HHS head)
One of the ways George said to fix the law is to give people an incentive for living healthier lives. Until then, he said, "We're going to have a huge snowplow effect of costs. It will not happen in this president's term. It will happen in the next president's term."
As for the tax on medical device makers, like Medtronic, to help pay for Obamacare, George called it a punishment for the industry's lack of support for the health-care law.

redpajama_set_name: RedPajamaCommonCrawl


Sets the specified event object to the signaled state.
The state of a manual-reset event object remains signaled until it is set explicitly to the nonsignaled state by the ResetEvent function. Any number of waiting threads, or threads that subsequently begin wait operations for the specified event object by calling one of the wait functions, can be released while the object's state is signaled.
The state of an auto-reset event object remains signaled until a single waiting thread is released, at which time the system automatically sets the state to nonsignaled. If no threads are waiting, the event object's state remains signaled.
Setting an event that is already set has no effect.
Windows Store apps can respond to named events and semaphores as described in How to respond to named events and semaphores.
For an example that uses SetEvent, see Using Event Objects.


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A large number of Dolphins fans back in the United States, bitterly disappointed with the team's 1-2 start and believing this year is more of the same old Dolphins, have taken to social media demanding coach Joe Philbin be fired.
At Miami's regular-season home opener, the sold-out crowd often booed their own team in their own stadium as they watched the Dolphins lose to the Buffalo Bills.
The British Dolphins fans?
"I'm absolutely buzzing," said Richard Cusack, a 20-year-old Dolphins fan from Derby. "Last year, the feeling of seeing my team live for the first time in supporting them for four years was unbelievable. This year is going to be even better with the Jets in town and having it all happen in our country."
The Dolphins are the home team for Sunday's game because owner Stephen Ross agreed to let the NFL schedule a Miami home divisional game at Wembley. The move is not great for South Florida fans who must tune in for a 9:30 a.m. broadcast if they want to watch on television.
It's awesome for London Dolphins fans.
"I've been looking forward to it as soon as the schedule was announced," said Harvey Zimmerman of Tamworth. "Words can't describe it as it will be the first time I will see the Dolphins up close and personal!"
Who's your favorite Miami Dolphins quarterback since Dan Marino retired?
For English fans, this game, marking the second consecutive year the Dolphins play here, is a reward for overcoming the difficulties of following a team that is a continent and five time zones from home.
"It can be hard to be a fan of the Fins being so far away, we have a family, kids, and we can't afford to travel abroad to watch them," said Stephen Broadhead. "This is why on Sunday I'll shout, scream, support my Fins all game no matter what happens. It's going to be the third time I've watched my Fins live and it's the best feeling in the world."
Richard Moore, a resident of tiny Solihull near Birmingham, England, said the time differences "messes with work the next day" so he's going to enjoy his team playing right before his eyes.
"When I was young I used to listen to games on the Armed Forces Radio service," Moore said. "The coverage over here now is phenomenal and it's booming. I have a season ticket for the Wembley games each year, and actually cried when I found out my Dolphins were playing the Raiders at Wembley last year. To now have a home game the following year is crazy. I've got to make the most of the whole weekend as who knows when they will be back over again."
Judging by the scores of fans, the Dolphins are a big thing over here. And they're a big thing over here primarily because of what Dan Marino did in the 1980s and '90s.
"I picked the Dolphins having listened to one of their games on American Forces Radio Europe over 35-odd-years ago," said Peter Joy. "I was intrigued by this strange sport and wanted to find out more. Then came along Marino and I was hooked."
I have a season ticket for the Wembley games each year, and actually cried when I found out my Dolphins were playing the Raiders at Wembley last year. To now have a home game the following year is crazy.
Fans here are grateful their Dolphins are here. But don't mistake them for blind newcomers to the sport with no idea how troubled the team has been so far this season.
These folks know there are warts. They're just more willing to overlook them this weekend.
"I like the pieces of the jigsaw but we need better coaching to put them together," said Matt Francis, a resident of Cheltenham in Gloucestershire. "I like Ryan Tannehill but don't love him. Been spoiled by No. 13 for years. Ultimately it's a quarterback league and unless you've got an elite one it's rare you do well.
"We've struggled since Marino because of it. It's also been tough competing in the AFC East for obvious reasons. Finally, they've tried to get defense to get to Tom Brady but it's taken a while and it's not really working this year anyway.
"Hopefully Philbin can bring it together but I think 8-8 is the best we can do this year."
Maybe these folks aren't so different after all.
Armando Salguero: 305-376-4993, @ArmandoSalguero
Miami Herald Games: Which Legendary Miami Dolphin are You?
Dolphins in Depth Blog
Dolphins QB Ryan Tannehill prepares to pass during practice in Allianz Park in London on Friday, Oct. 2, 2015. Tim Ireland AP
UM linebacker Shaq Quarterman thinks the Canes can win the Coastal Division
Police fire tear gas at protestors in Old San Juan
Dolphins and former UM player loses left arm in car accident, agent says
By David J. Neal,
Armando Salguero, and
Barry Jackson
Dolphins and former University of Miami defensive lineman Kendrick Norton has his arm amputated, according to his agent Malki Kawa, after an overnight car crash on the Dolphin Expressway.
MORE ARMANDO SALGUERO
Armando Salguero
'My heart leapt higher every time': On Father's Day, Sharon Shula remembers game day
Next for Dolphins is training camp and season that will determine a major rebuild's success
Ryan Fitzpatrick vs. Josh Rosen: Pass-for-pass breakdown, with statistics
Young players, led by first-round pick Christian Wilkins, delivering small victories to Miami Dolphins
Miami Dolphins coach Brian Flores, safety Reshad Jones face tests at minicamp next week
Bobby McCain joins Dolphins logjam at safety. What that means to the big picture


Are Benefits of Lecithin Supplements for the Brain True?
Benefits of lecithin supplements are quite numerous and proven by research. But it's the effect of these products on the brain that made them popular. Lecithin is a substance naturally generated by the body and present in every cell. It plays a very important role in many processes and is vital for survival. In neurology, lecithin supplements are used for treating and preventing dementia and other disorders. It boosts brain health as a whole, thus improving your cognitive ability and memory.
Lecithin supplements benefit your brain because they provide you with choline. It's a nutrient that acts as a part of a neurotransmitter acetylcholine. This element plays an essential part in transmitting signals through your neuron networks. To some extent, it controls many vital functions ranging from memory to muscle control.
Your body synthesizes acetylcholine on its own using choline it can either generate itself or get from outside sources. This means that taking lecithin supplements can boost the amount of this neurotransmitter in your brain. An extra dose of it can improve your wellbeing in general and brain health in particular.
Note that the level of efficiency of lecithin supplements for these treatments varies greatly. In order to ensure the best result, they should be used as a part of a comprehensive treatment program.
It's also imperative that you consult a health professional before taking lecithin supplements. Neurological disorders are an extremely serious matter, so you must be monitored by a qualified doctor.
Lecithin is a type of lipid (fat) with an interesting effect of speeding up the metabolism of cholesterol. If you understand the dangers of high cholesterol, you can see just how good for you these supplements can be.
Due to its positive influence on the cholesterol levels in the body, lecithin helps protect your heart, vessels, and liver. It's one of the substances that can be included in the program to keep your blood vessels strong and prevent atherosclerosis.
Note that promoting the health of these systems reduces the risk of heart disease and stroke, conditions that claim thousands of lives every year.
Lecithin is considered to be a safe food supplement as it doesn't cause any extreme reactions in the body. It doesn't affect hormonal levels or even blood thickness, which means that these supplements are actually safer than many superfoods.
However, you must understand that individual negative reactions to the product might occur, especially if it's taken the wrong way. Consuming too much lecithin, might cause diarrhea and other unpleasant digestive symptoms. This might also happen if you don't maintain a well-balanced diet with sufficient amounts of protein and fiber.
The type of lecithin used in the supplement matters greatly in terms of potential side effects. Lecithin 1200mg from Nature's Potent, like the majority of lecithin supplements available on the market, contains soy lecithin.
It's easy to digest and can be consumed by vegetarians. However, as it's made from soy beans, people sensitive to legumes might develop an allergy. If you have a history of such problems, monitor your condition carefully when you start taking lecithin supplements. You should start with the minimal dose and avoid any other new products and foods for a few weeks.
This will allow you to see your body's reaction to this particular product. Bear in mind that allergies might take some time to appear as the amount of allergen within the body must 'grow' to some critical mass. Therefore, observe your condition for no less than two weeks and consult a doctor if you notice anything out of order.


Packed with features and truly a pleasure to drive! A turbocharger is also included as an economical means of increasing performance. Top features include power front seats, automatic dimming door mirrors, a power convertible roof, and power windows. Smooth gearshifts are achieved thanks to the 3 liter 6 cylinder engine, and for added security, dynamic Stability Control supplements the drivetrain.


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Q: Invalid STS Request when Trying to Authenticate for SharePoint Access with REST API I'm trying to follow the instructions at the below link, but it's failing right at step 1. The response from https://login.microsoftonline.com/extSTS.srf is "Invalid Request". I'm copying the XML directly into Postman, updating username/password, and posting to that url, but it does not like it. Are there other things I need to set up? And to confirm, it wouldn't give this kind of error if I simply botched the username/password, right?
https://allthatjs.com/2012/03/28/remote-authentication-in-sharepoint-online/
Error Response:
<?xml version="1.0" encoding="utf-8"?>
<S:Envelope xmlns:wsa="http://www.w3.org/2005/08/addressing" xmlns:wsse="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd" xmlns:wsu="http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd" xmlns:wsp="http://schemas.xmlsoap.org/ws/2004/09/policy" xmlns:wst="http://schemas.xmlsoap.org/ws/2005/02/trust" xmlns:S="http://www.w3.org/2003/05/soap-envelope">
    <S:Header>
        <psf:pp xmlns:psf="http://schemas.microsoft.com/Passport/SoapServices/SOAPFault">
            <psf:serverVersion>1</psf:serverVersion>
            <psf:authstate>0x80048800</psf:authstate>
            <psf:reqstatus>0x80045c01</psf:reqstatus>
            <psf:serverInfo ServerTime="2020-05-27T18:00:52.0727053Z">PROD-CHI-012.ProdSlices rid:83065b9d-8e7e-40a7-a3df-842141279c00</psf:serverInfo>
        </psf:pp>
    </S:Header>
    <S:Body xmlns:S="http://www.w3.org/2003/05/soap-envelope">
        <S:Fault>
            <S:Code>
                <S:Value>S:Sender</S:Value>
                <S:Subcode>
                    <S:Value>wst:InvalidRequest</S:Value>
                </S:Subcode>
            </S:Code>
            <S:Reason>
                <S:Text xml:lang="en-US">Invalid Request</S:Text>
            </S:Reason>
            <S:Detail>
                <psf:error xmlns:psf="http://schemas.microsoft.com/Passport/SoapServices/SOAPFault">
                    <psf:value>0x80045C01</psf:value>
                    <psf:internalerror>
                        <psf:code>0x80045C01</psf:code>
                        <psf:text>AADSTS90023: Invalid STS request.</psf:text>
                    </psf:internalerror>
                </psf:error>
            </S:Detail>
        </S:Fault>
    </S:Body>
</S:Envelope>

A: You could follow this demo
My test demo for your reference.

redpajama_set_name: RedPajamaStackExchange


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Home / Posts tagged "Ann-Dorothee Schlueter"
Tag: Ann-Dorothee Schlueter
Children's Underwear in Regency England
Accessories, Fashion for Children, Regency Fashion & Life, Regency History
Ann-Dorothee Schlueter, Arts Et Metiers, baby, children, children s underwear in regency, corset, corsset, georgian children s underwear, petticoat, small clothes, underwear
There they are, in portraits, paintings and engravings, with earnest faces and cute clothes. But what did they wear underneath? Surely not the whole understructure their parents wore?
Just like their mothers, both boys and girls would have worn a chemise. This basic garment was usually made of linen, and followed the lines of the adult version, with one exception: Children's chemises often omitted the side gussets, which added width to women's chemises, thus being basically T-shirt shaped. On the other hand in well-to-do families they did even sport lace ruffles at the decollete and sleeve seams.
Over the chemise followed a pair of stays. During the earlier Georgian period current medical opinion held that the tender bodies of infants had to be protected and shaped by stays, and in many costume collections we find heavily boned specimen made for children not even one year old. Towards the last quarter of the century, when enlightenment finally won the upper hand and children's clothes began to show signs of classical influence long before they made their first appearance in ladies' fashions, the small corsets became less resticting and less rigid, most of them being almost entirely unboned. The garment itself was retained, however, serving a new purpose now: Since the children no longer had artifcially formed "hips", other ways to keep the petticoats up were needed and found in buttons attached to the stays, on which the petticoats could be fastened.
Infants' stays, 1780 – 1810, showing cording on the front and buttons to fix petticoats and pantalettes. The only two bones are in the back to strengthen the lacing.
A plain under petticoat would have completed the underwear during the first half of the 18th century, there is no mention of drawers or pantalons yet. There is also no evidence of formgiving understructures such as hooped petticoats or hip pads for children: With the simple lower class clothes they would not have been neccessary, and except for most formal occasions the more fashionable lines seen on portraits of better-off children can be achieved without such devices when contemporary and rather stiff silk fabrics are used for the garments themselves.
By the end of the century drawers made their first appearance in children's clothing for both boys and girls. They were, like the underpetticoats, buttoned to the stays to keep them from sliding down. Another new item were pantalons or pantalettes, although it can be argued they are not truly underwear, as they were quite visibly peeping from under the dresses commonly worn by both sexes under the age of five.
Somewhere between age three and seven, young boys were "breeched" and exchanged the infant's dresses and pantalons for boy's clothes such as the skeleton suit, usually also discarding their stays and chemises along the way. Clothing for girls just became gradually more like that of their mothers, the seams descending and (except for the very end of the Regency) the pantalettes vanishing. Stays (when worn) became more figure forming, and lost their buttons.
Ann-Dorothee Schlueter, Proprietress of Arts Et Metiers, in Germany is a textile historian and historical seamstress. She is registered with the Handwerkskammer, Berlin. Visit her website to see samples of her work and purchase items.
Posted on June 17, 2011 October 28, 2018
Maternity fashions in Regency England
Ann-Dorothee Schlueter, maternity, maternity fashions, nursing, Regency fashion
"Poor woman! how can she honestly be breeding again?"
— Jane Austen, October 1 1808
Historical maternity fashions – did they exist at all? Did women just make do and rearrange their everyday clothes? Did they simply stay in bed? Here are some answers.
Up to the Middle ages dresses did not follow the female figure, and thus your shape under the clothes would not matter anyway, so there was no need for specialised maternity fashions. When the dresses began to be shaped by seams at the sides and elsewhere, women obviously simply opened these seams again when they were pregnant to make their clothes "fit". You can see this on many paintings of the pregnant Mother Mary.
It is not clear how long exactly this seam-opening was carried on, but during the Baroque period women began to wear loose dresses when pregnant, such as the so called "Adrienne", a gown-like garment with no waist and lots of voluminous folds to cover the growing body. Although I did not find a portrait or other picture that shows a specifically pregnant woman wearing such a garment, there are lots of sources showing these robes, and they are also mentioned and expressly connected to pregnancy in letters.
Also recorded is the use of garments much like men's waist coats, which allowed the wearer to regulate the width with a laced vent in the back. These were worn under bed gowns. Aprons are also mentioned in connection with pregnancy ("…must be with child, is wearing her aprons again!"), probably because they were used to cover the space left open by the no longer fitting front closing jackets.
Dating from the Georgian and Regency period you can find a lot of dresses or combinations that were simply so adaptable that they would "grow" with you, and were also quite practical for nursing, which, inspired by reformers like Rousseau, became increasingly en vogue among the upper classes again during the Regency period. These dresses are not labelled as "maternity dress", but they would fit during every stage of the pregnancy, and, like the Adrienne, also when you were not pregnant, which must have made them extremely economical.
True maternity wear in the modern sense of the word, fitting quite possibly only during a certain stage of the pregnancy, appeared for the first time around the middle of the 19th century, when prudery dictated that such unmentionable circumstances as pregnancy had better stay hidden.
We also have to keep in mind that most of these observations are true only for the well-to-do. Poor women's dress throughout the times was almost always rather baggy, so that with little ado it would still fit during pregnancies.
Result: Unlike today there was no special maternity fashions, fitting only during one stage of the pregnancy, but instead we find a type of every-day clothing that would simply fit and grow with you, and which was possibly favored by young married women, who were likely to get pregnant. Since most people did not posses and could not afford the number of clothes we own today, this was simple necessity
And yes, if at all possible, women stayed in bed for the last few weeks before and at least four weeks after giving birth. To do otherwise was considered improper and dangerous for the health and well-being of mother and child. And since most women were closely connected to their various relations who could step in if needed, this practice was possible even in less wealthy families. Only among the well and truly poor exceptions will have occurred out of bitter need.
Enjoyed learning more about Regency maternity fashions? Why not explore our costume section at our online giftshop for costume, patterns and accessories?
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Taxation on the territory of the SEZ
An organization or an individual entrepreneur operating in the territory of a special economic zone, when determining the amount of land tax, property tax and payment for the use of land plots to be paid to the budget, according to taxation objects (taxable objects) located on the territory of the special economic zone and used in the implementation of priority activities, reduce the amount of the calculated tax and (or) fees by 100 percent.
An organization operating in the territory of a special economic zone, when determining the amount of corporate income tax payable to the budget, reduces the amount of the calculated corporate income tax by 100 percent on income received from the sale of goods, works, services resulting from the implementation of priority activities.
An organization or an individual entrepreneur operating on the territory of a special economic zone shall keep separate tax records of taxable items and (or) tax-related items in order to calculate tax liabilities for the corresponding priority type of activity and other types of activity.
In the event of termination by the management company of a special economic zone of an agreement on the implementation of activities as a participant in a special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones, preferences in taxes and fees are canceled from the date of the beginning of the tax period in which the violation was committed, which is the reason for termination of the contract.
The management company of the special economic zone, no later than thirty calendar days from the date of termination of the contract, submits information about the participants of the special economic zone with whom the contracts were terminated, indicating the date of the violation that was the reason for the termination of the contract, to the tax authorities at the location of such participants.
In this case, the taxpayer is obliged, no later than thirty calendar days from the date of termination of the contract, to submit additional tax reports for the tax period in which the violation was committed, which was the reason for the termination of the contract.
For the purposes of applying the provisions of the Tax Code, an organization operating in the territory of a special economic zone is also recognized as a legal entity that simultaneously meets the following conditions:
is a member of the special economic zone "Park of innovative technologies" in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones;
registered as a taxpayer at the location;
does not have branches and other separate structural divisions, with the exception of representative offices;
carries out a priority type of activity corresponding to the goals of creating a special economic zone "Park of innovative technologies".
Organizations and individual entrepreneurs operating in the territories of special economic zones do not include:
subsoil users;
organizations that produce excisable goods, with the exception of organizations that manufacture, assemble (complete) excisable goods, provided for in subparagraph 6) of Article 462 of the Tax Code;
organizations and individual entrepreneurs applying special tax regimes;
organizations applying (applied) investment tax preferences - under contracts concluded with the authorized state investment body before January 1, 2009;
organizations implementing (having implemented) an investment priority project or an investment strategic project in accordance with the legislation of the Republic of Kazakhstan on investments;
organizations operating in the gambling business.
VAT exemption As part of the implementation of investment and special investment projects
Exemption from VAT on imports of raw materials and (or) materials
According to subparagraph 14 of paragraph 1 of Article 399 of the Tax Code, the import of raw materials and (or) materials within the framework of an investment contract is exempted from value added tax, while simultaneously meeting the following conditions:
raw materials and (or) materials are included in the list of raw materials and (or) materials, the import of which is exempt from value added tax under the investment contract, approved by the authorized state investment body in agreement with the central authorized body for state planning and the authorized body;
the import of raw materials and (or) materials is formalized by documents provided for by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;
imported raw materials and (or) materials will be used by the payer of value added tax within the limitation period only when carrying out activities under the investment contract.
Exemption from value added tax on the import of raw materials and (or) materials within the framework of an investment contract is provided to legal entities of the Republic of Kazakhstan for a period of five consecutive years, starting from the 1st day of the month in which fixed assets are put into operation, provided for in the work program, which is an annex to an investment contract concluded in accordance with the legislation of the Republic of Kazakhstan in the field of investments. If the work program provides for the introduction of two or more fixed assets, the calculation of the period for exemption from VAT on the import of raw materials and (or) materials under the investment contract is carried out starting from the 1st day of the month in which the first fixed asset was put into operation. according to the work program.
In case of violation within five years from the date of release of goods for free circulation or domestic consumption in the territory of the Republic of Kazakhstan of the requirements established by this subparagraph, value added tax on imported raw materials and (or) materials shall be paid with a penalty from the period established for payment value added tax on imported goods upon their import, in the manner and amount determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.
The list of raw materials and materials, the import of which is exempt from value added tax under the investment contract, was approved by Order of the Minister for Investment and Development of the Republic of Kazakhstan dated February 27, 2018 No. 140.
Special investment project
In accordance with subparagraph 15 of paragraph 1 of Article 399 of the Tax Code, the import of raw materials and (or) materials as part of vehicles and (or) agricultural machinery, as well as their components placed under the customs procedure of a free warehouse or free customs zone, is exempted from value added tax of the special economic zone "Qyzyljar" within the framework of a special investment contract concluded with an authorized body for the conclusion of special investment contracts by a legal entity that is:
a vehicle manufacturer that has entered into an agreement on the industrial assembly of motor vehicles with an authorized body in the field of state support for industrial and innovative activities;
a manufacturer of agricultural machinery that has entered into an agreement on the industrial assembly of agricultural machinery with an authorized body in the field of state support for industrial and innovative activities.
In accordance with paragraph 3 of Article 399 of the Tax Code, a legal entity that has entered into a special investment contract with an authorized investment body has the right to apply exemption from payment of value added tax when importing goods as part of finished products produced in the territory of a special economic zone or free warehouse, if compliance with the following conditions:
goods are placed under the customs procedure of a free customs zone or free warehouse;
the customs procedure of a free customs zone or a free warehouse ends with a customs procedure for release for domestic consumption;
identification of goods as part of finished products was carried out in accordance with the customs legislation of the Republic of Kazakhstan.
An organization implementing an investment priority project for the creation of new production facilities and (or) for the expansion, renewal of existing production facilities:
reduces corporate income tax on income received from the implementation of priority activities specified in the investment contract by 100 percent.
The income of an organization implementing an investment priority project from the implementation of other types of activities not related to priority ones is subject to corporate income tax in accordance with the generally established procedure.
An organization implementing an investment priority project keeps separate tax records of taxable objects and (or) objects related to taxation in order to calculate tax liabilities for a priority type of activity under an investment contract.
The deadline for the application of this clause under investment contracts for the implementation of an investment priority project:
1) to create new production facilities:
it begins on January 1 of the year in which the investment contract for the implementation of the investment priority project is concluded;
ends no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which the investment contract for the implementation of the investment priority project was concluded;
2) to expand and (or) update existing production facilities, except for the cases specified in subparagraph 3) of this paragraph:
it begins on January 1 of the year following the year in which the last fixed asset producing products was put into operation under the investment contract for the implementation of an investment priority project;
it ends no later than three consecutive years, which are calculated starting from January 1 of the year following the year in which the last fixed asset producing products was commissioned under the investment contract for the implementation of an investment priority project;
3) to expand and (or) upgrade existing production facilities with the phased introduction of fixed assets producing products provided for in the investment contract for the implementation of the investment priority project:
it begins on January 1 of the year following the year in which the fixed asset producing products was put into operation under the investment contract;
it ends no later than three consecutive years, which are calculated starting from January 1 of the year following the year in which the fixed asset producing products put into operation under the investment contract was commissioned.
An organization implementing an investment priority project for the creation of new production facilities, when calculating land tax on land plots used for the implementation of an investment priority project, applies a coefficient of 0 to the corresponding land tax rates.
The deadline for the application of part one of this paragraph:
it begins on the 1st day of the month in which an investment contract for the implementation of an investment priority project for the creation of new production facilities is concluded;
it ends no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which the investment contract for the implementation of the investment priority project for the creation of new production facilities was concluded.
These provisions do not apply in cases of property leasing (leasing), for use on other grounds of a land plot used for the implementation of an investment priority project, or its part (together with buildings, structures, structures located on it or without them).
An organization implementing an investment priority project for the creation of new production facilities, for facilities first put into operation on the territory of the Republic of Kazakhstan, calculates property tax at a rate of 0 percent to the tax base.
The deadline for the application of this provision:
it begins on the 1st day of the month in which the first asset is accounted for as part of fixed assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;
ends no later than eight consecutive years, which are calculated starting from January 1 of the year following the year in which the first asset is accounted for as part of fixed assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.
These provisions do not apply in cases of transfer of taxable objects for use, trust management or lease.
The provisions of Article 712 of the Tax Code apply if an investment contract for the implementation of an investment priority project for the creation of new production facilities provides for the application of:
reduction of corporate income tax calculated in accordance with Article 302 of the Tax Code by 100 percent;
coefficient 0 to land tax rates;
the rates of 0 percent to the tax base when calculating property tax.
Taxation of organizations implementing a priority investment project
An organization implementing an investment priority project is a legal entity that simultaneously meets the following conditions:
has entered into an investment contract in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, providing for the implementation of an investment priority project and the provision of tax preferences;
carries out activities corresponding to the list of priority activities identified for the implementation of the investment priority project;
does not apply special tax regimes.
1. Corporate income tax (CIT)
The general CIT rate is 20% of the taxable income. Payers of corporate income tax are legal entities-residents of the Republic of Kazakhstan, with the exception of state institutions and state educational institutions of secondary education, as well as non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment or receiving income from sources in the Republic of Kazakhstan.
The objects of corporate income tax are:
taxable income;
income taxable at the source of payment;
net income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment.
In accordance with the current Tax Code, the list of taxable income has been supplemented, which also includes the total profit of controlled foreign companies and permanent establishments of controlled foreign companies, determined in accordance with the Tax Law.
Controlled foreign companies (CFCs)
Nowadays, more and more states are adopting in their tax legislation rules for controlled foreign companies, aimed at counteracting tax evasion. Kazakhstan is also no exception.
From January 1, 2018, the income of a resident legal entity or individual includes the profit of its controlled foreign company (CFC).
A controlled foreign company is a person who meets the following conditions at the same time:
1) such person is one of the following persons:
a non-resident legal entity;
another foreign form of organizing entrepreneurial activity without forming a legal entity (hereinafter - another form of organization);
2) as of December 31 of the reporting period, such a person meets one of the following conditions:
25 and more percent of the participation interest (voting shares) represented directly or indirectly, or constructively belong to a legal entity or individual who is a resident of the Republic of Kazakhstan (hereinafter for the purposes of this chapter - a resident);
the person is associated with the resident through control (in the event that the resident has direct or indirect, or constructive control over the person);
3) such person meets one of the following conditions:
the effective income tax rate of a non-resident legal entity or other form of organization, determined in accordance with subparagraph 2) of paragraph 4 of this article, is less than 10 percent;
a non-resident legal entity or other form of organization is registered or the constituent document (document of creation) of which is registered, or the participant who is entrusted with keeping records of income and expenses or managing assets in this other form of organization is registered in a state with preferential taxation.
These changes are driven in part by global tax reforms related to the development of the OECD Base Erosion and Profit Shifting Project and the OECD Final Report on Developing Effective Rules for Controlled Foreign Companies (OECD BEPS Action 3: 2015 Final Report "Designing effective controlled foreign company rules").
The list of states with preferential taxation was approved by order of the Minister of Finance of the Republic of Kazakhstan.
According to Article 645, income from sources in the Republic of Kazakhstan of a non-resident legal entity, whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan, are subject to corporate income tax at the source of payment without deductions. Calculation and withholding of corporate income tax on income taxed at the source of payment is carried out by the tax agent:
not later than the day of payment of income to a non-resident - according to accrued and paid income;
no later than the deadline paragraph 1 of article 315 Of the Tax Code for filing a corporate income tax return - for accrued and unpaid income that is deducted.
At the same time, CIT at the source of payment is withheld by the tax agent regardless of the form and place of payment of income to a non-resident.
at the following rates:
insurance premiums under risk insurance contracts - 15 percent;
insurance premiums under risk reinsurance contracts - 5 percent;
income from the provision of international transportation services - 5 percent;
gains in value, dividends, remuneration, royalty - 15 percent;
all other types of income - 20 percent.
Income of a person registered in a state with preferential taxation included in the approved scroll are subject to taxation at the source of payment at the rate of 20 percent.
2. Individual income tax (IIT)
Income is subject to PIT at a rate of 10%, except for income in the form of dividends, which is taxed at a rate of 5%. Calculation, withholding and payment of tax on income taxed at the source of payment are made by tax agents.
3. Social tax
Payers of social tax are: individual entrepreneurs, private practitioners, legal entities-residents of the Republic of Kazakhstan, unless otherwise provided by the Tax Code, non-resident legal entities operating in the Republic of Kazakhstan through permanent establishments, non-resident legal entities operating through a structural unit that does not lead to the formation of a permanent establishment.
Social tax is calculated at the rate:
from January 1, 2018 - 9.5 percent;
from January 1, 2025 - 11 percent.
4. Value Added Tax (VAT)
The value added tax rate is 12 percent and is applied to the amount of taxable turnover and taxable imports.
Mandatory staging
Legal entities-residents, non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice are subject to mandatory registration for value added tax, if the amount of turnover for the purpose of registration for VAT exceeds during a calendar year 30,000 times the size monthly calculation indexestablished by the law on the republican budget and effective as of January 1 of the corresponding financial year ( 2,917 tenge from January 1, 2021 ).
These persons are required to submit to the tax authority at the location tax statement on registration accounting for value added tax.
A tax application is submitted no later than ten business days from the end of the month in which the excess of the turnover over the minimum turnover occurred in one of the following ways:
on paper, without prior notice;
in electronic form.
Registration as a taxpayer carrying out certain types of activities shall be subject to taxpayers carrying out the following activities:
production of gasoline (except for aviation), diesel fuel;
wholesale and (or) retail sale of gasoline (except for aviation), diesel fuel;
production of ethyl alcohol and (or) alcoholic beverages;
wholesale and (or) retail sale of alcoholic beverages;
production and (or) wholesale of tobacco products;
gambling business;
production, assembly (complete set) excisable goodsforeseen subparagraph 6) of the first part of Article 462 of this Code;
electronic trade in goods.
Voluntary staging
Persons not listed above, i.e. not subject to mandatory registration for VAT in accordance with the Tax Code, have the right to register for value added tax by filing tax statement on registration accounting for value added tax in one of the following ways:
in electronic form;
upon state registration of a resident legal entity in the National Register of Business Identification Numbers.
Are not entitled to voluntary registration for value added tax:
individuals who are not individual entrepreneurs, persons engaged in private practice;
non-residents who do not carry out activities in the Republic of Kazakhstan through a branch, representative office;
structural divisions of resident legal entities;
casinos, slot machine halls, sweepstakes, bookmakers., according to activities subject to gambling tax.
The Tax Code of the Republic of Kazakhstan establishes a list of goods (services), the turnover and import of which are exempt from VAT.
5. Excise taxes
The list of excisable goods, as well as the rates for calculating the amount of excise taxes, are specified in Articles 462-463 of the Tax Code of the Republic of Kazakhstan.
Objects produced on the territory of the Republic of Kazakhstan and imported into the territory:
1) all types of alcohol;
2) alcoholic beverages;
3) tobacco products;
4) products with heated tobacco, nicotine-containing liquids for use in electronic cigarettes;
5) gasoline (except for aviation), diesel fuel;
6) motor vehicles designed to carry 10 or more people with an engine capacity of more than 3000 cubic centimeters, with the exception of minibuses, buses and trolleybuses;
passenger cars and other motor vehicles intended for the transport of people with an engine capacity of more than 3000 cubic centimeters (except for cars with manual control or a manual control adapter specially designed for disabled people);
motor vehicles on the chassis of a passenger car with a platform for goods and a driver's cab, separated from the cargo compartment by a rigid stationary partition, with an engine capacity of more than 3000 cubic centimeters (except for cars with manual control or a manual control adapter specially designed for disabled people);
7) crude oil, gas condensate;
8) alcohol-containing medical products registered in accordance with the legislation of the Republic of Kazakhstan as a medicine.
Excise rates are set in absolute amounts per unit of measurement in kind. For example: 600 tenge / liter.
6. Rent tax
Payers: individuals and legal entities selling crude oil and crude oil products for export , with the exception of :
subsoil users exporting volumes of crude oil, gas condensate produced under the contracts specified in paragraph 1 of Article 722 of the Tax Code of the Republic of Kazakhstan;
subsoil users under contracts for the production or exploration and production of hydrocarbons at a field (fields) located (located) in the Kazakhstan sector of the Caspian Sea, and (or) fields with the depth of the upper point of hydrocarbon deposits specified in a mining allotment or a production or exploration contract and production of hydrocarbons in the absence of a mining allotment, not higher than 4500 meters and the lowest point of hydrocarbon deposits specified in a mining allotment or a contract for the production or exploration and production of hydrocarbons in the absence of a mining allotment, 5000 meters and below, who are payers of the alternative subsoil use tax.
Crude oil and refined petroleum products are goods classified in subheading 2709 00 unified nomenclature of goods subject to foreign trade of the EAEU...
When exporting crude oil and crude petroleum products, the export rental tax is calculated based on the world price per barrel of crude oil as a percentage. For example: up to $ 20 per barrel - 0%; up to $ 200 per barrel - 32%.
7. Taxation of subsoil users
Special payments and taxes of subsoil users include:
signature bonus;
payment for reimbursement of historical costs;
alternative subsoil use tax;
royalty;
share of the Republic of Kazakhstan in production sharing;
mineral extraction tax;
excess profits tax.
Order assignment of a deposit (a group of deposits, a part of a deposit) to the category of low-profit, high-viscosity, watered, marginal and depleted, their scroll and order taxation in terms of mineral extraction tax are determined by the Government of the Republic of Kazakhstan.
8. Tax on property of legal entities and individual entrepreneurs
Property tax payers are:
legal entities that have an object of taxation on the basis of the right of ownership, economic management or operational management in the territory of the Republic of Kazakhstan;
individual entrepreneurs who have an object of taxation on the basis of ownership in the territory of the Republic of Kazakhstan;
a concessionaire who has on the right of ownership, use an object of taxation, which is an object of a concession in accordance with a concession agreement;
persons listed in article 518 of the Tax Code.
A legal entity, by its decision, has the right to recognize its structural unit as an independent property tax payer.
The general tax rate is 1.5% of the average annual value of taxable items, however, the Tax Code of the Republic of Kazakhstan provides for other rates depending on the status and type of activity of the taxpayer.
Property tax at a rate of 0.5 percent to the tax base is calculated by the following payers:
individual entrepreneurs;
legal entities applying a special tax regime based on a simplified declaration.
Property tax of individuals, the tax base for which is determined in accordance with with article 529 of the Tax Code, calculated depending on the value of taxable items at the rates specified in article 531 of the Tax Code.
9. Land tax
Payers - individuals and legal entities with taxable objects:
on the right of ownership;
on the right of permanent land use;
on the right of primary free temporary land use.
The object of taxation is a land plot (with a common share ownership of a land plot - a land share). Tax rates are established in Articles 503-510 of the Tax Code of the Republic of Kazakhstan, depending on the purpose of lands, their location, etc.
Types of taxes and payments to the budget
In the Republic of Kazakhstan, there are:
corporate income tax;
individual income tax;
value added tax;
excise taxes;
rental tax on exports;
special payments and taxes of subsoil users;
social tax;
vehicle tax;
land tax;
property tax;
gambling business tax;
single land tax;
government duty;
fees;
use of licenses to engage in certain types of activities;
use of land plots;
use of surface water resources;
emissions into the environment;
use of the animal world;
forest use;
use of specially protected natural areas;
use of the radio frequency spectrum;
provision of long-distance and (or) international telephone communications, as well as cellular communications;
placement of outdoor (visual) advertising.
For the purposes of applying international treaties, indirect taxes are value added tax and excise taxes.
Taxation of income of residents and non-residents
A resident of the Republic of Kazakhstan for tax purposes is:
1) an individual:
permanently residing in the Republic of Kazakhstan;
not permanently staying in the Republic of Kazakhstan, but whose center of vital interests is in the Republic of Kazakhstan;
2) legal entity:
created in accordance with the legislation of the Republic of Kazakhstan;
created in accordance with the legislation of a foreign state, the place of effective management (location of the actual governing body) of which is located in the Republic of Kazakhstan. The place of effective management (location of the actual management body) is the location of the actual management body in the Republic of Kazakhstan, determined by the meeting of the board of directors or a similar management body, declared during registration as a taxpayer with the tax authority and specified in the relevant minutes of the management body
An individual is recognized as permanently residing in the Republic of Kazakhstan for the current tax period if he is in the Republic of Kazakhstan for at least one hundred and eighty three calendar days (including days of arrival and departure) in any consecutive twelve month period ending in the current tax period. The center of vital interests of an individual is recognized as located in the Republic of Kazakhstan if the following conditions are met simultaneously:
an individual has citizenship of the Republic of Kazakhstan or a residence permit in the Republic of Kazakhstan (residence permit);
spouse and (or) close relatives an individual living in the Republic of Kazakhstan;
the presence in the Republic of Kazakhstan of immovable property owned or otherwise owned by an individual and (or) spouse and (or) his close relativesavailable at any time for his residence and (or) for the residence of his spouse and (or) his close relatives.
Residents of the Republic of Kazakhstan pay taxes in the Republic of Kazakhstan in accordance with the provisions of the Tax Code on income from sources in the Republic of Kazakhstan and abroad. Non-residents pay taxes in the Republic of Kazakhstan on income from sources in the Republic of Kazakhstan in accordance with tax legislation. Non-residents carrying out entrepreneurial activities in the Republic of Kazakhstan through a permanent establishment shall also pay taxes in the Republic of Kazakhstan in accordance with tax legislation on income from sources outside the Republic of Kazakhstan associated with the activities of such a permanent establishment.
Permanent establishment of a non-resident
In accordance with the Tax Code, unless otherwise established by an international treaty, a permanent establishment of a non-resident in the Republic of Kazakhstan is recognized as one of the following places of business through which a non-resident carries out business activities in the territory of the Republic of Kazakhstan, regardless of the timing of such activities:
I. PLACE:
any place where the production, processing, assembly, packing, packaging and (or) delivery of goods are carried out;
any place of management;
any place of geological study of subsoil, exploration, preparatory work for the extraction of minerals and (or) the extraction of minerals and (or) the performance of work, the provision of services for the control and (or) supervision of the exploration and (or) production of minerals;
any place of implementation of activities (including control or observation) related to the pipeline;
any place of implementation of activities related to the installation, adjustment and operation of gaming machines (including consoles), computer networks and communication channels, attractions, as well as related to transport or other infrastructure;
the place of sale of goods on the territory of the Republic of Kazakhstan, except for cases of sale of goods at exhibitions and fairs, unless otherwise provided by paragraph 5 of Article 220 of the Tax Code;
any place where construction activities and (or) construction and installation works are carried out, as well as the provision of services for monitoring the implementation of these works;
location of the structural unit of a non-resident legal entity, with the exception of a representative office carrying out activities specified in paragraph 6 of Article 220 of the Tax Code;
location of a person carrying out intermediary activities in the Republic of Kazakhstan on behalf of a non-resident in accordance with the Law of the Republic of Kazakhstan "On insurance activities";
location of a resident-participant of a joint activity agreement concluded with a non-resident in accordance with the legislation of a foreign state or the Republic of Kazakhstan, if such joint activity is carried out on the territory of the Republic of Kazakhstan.
If the place of provision of services or work is not indicated in one of the above-mentioned points, then the place of provision of services, performance of work in the territory of the Republic of Kazakhstan, through employees or other personnel hired by a non-resident for such purposes, is recognized as a permanent establishment of a non-resident, if activities of this nature continue in the territory Of the Republic of Kazakhstan more than one hundred and eighty three calendar days within any consecutive twelve month period from the date of commencement of entrepreneurial activity within the framework of one project or related projects.
If a non-resident carries out activities through a structural unit that does not lead to the formation of a permanent establishment in accordance with an international treaty governing the avoidance of double taxation and prevention of tax evasion, then the provisions of the Tax Code provided for a permanent non-resident institutions. At the same time, such a structural unit has the right to apply the provisions of an international treaty regulating issues of avoidance of double taxation and prevention of tax evasion.
Dependent agent
If a non-resident carries out business activities on the territory of the Republic of Kazakhstan through a dependent agent, then such a non-resident will be considered as having a permanent establishment in connection with any activity that the dependent agent carries out for this non-resident, regardless of the timing of such activities.
A dependent agent is an individual or legal entity who, on the basis of contractual relations , is authorized to represent the interests of a non-resident in the Republic of Kazakhstan, to act and (or) perform certain legal actions on behalf and at the expense of a non-resident, including concluding an agreement for the provision of services for a fee or playing a major role in concluding such an agreement or transferring ownership (right to use) property belonging to a non-resident on the basis of ownership (right to use), except when such activity is carried out by him within the framework of the customs a representative, a professional participant in the securities market and other brokerage activities, with the exception of the activities of an insurance broker and cases when such an agent acts exclusively or primarily on behalf of a non-resident.
II. The activities of a non-resident carried out in the territory of the Republic of Kazakhstan through a subsidiary established in accordance with the legislation of the Republic of Kazakhstan, leads to the formation of a permanent establishment of a non-resident, if the subsidiary is recognized as a dependent agent in accordance withparagraph 3 of Article 220 of the Tax Code of the Republic of Kazakhstan.
III. A non-resident forms a permanent establishment in the Republic of Kazakhstan when selling goods at exhibitions and fairs held on the territory of the Republic of Kazakhstan, if such sale lasts more than ten calendar days.
IV. The following types of non-resident's activities, which are exclusively preparatory or auxiliary in nature, are not part of the main types of business activities of a non-resident and last no more than three years, do not lead to the formation of a permanent establishment of a non-resident in the Republic of Kazakhstan:
use of any place solely for the purpose of storing and (or) displaying goods belonging to a non-resident, without selling it;
maintaining a permanent place of business solely for the purpose of purchasing goods for a non-resident without selling them;
the maintenance of a permanent place of business solely for the collection, processing and (or) dissemination of information, advertising or market research for goods, works, services sold by a non-resident.
Kazakhstan has one of the most competitive tax regimes in the region.
Comparison of the main tax rates in Kazakhstan, Russia and China
twenty%
thirteen%
$ 0.03- $ 0.16 / 1 m 2
0.3%, 1.5%
1.2% *, 12% **
*assessed value, **rental property
Source: Ministry of Finance of the Republic of Kazakhstan, Federal Tax Service of Russia, State Administration of Taxation of the People's Republic of China
Currently, the Republic of Kazakhstan has 55 Conventions for the avoidance of double taxation and the prevention of tax evasion on income and capital, concluded with foreign states. Elimination of double taxation is a procedure when each of the contracting states provides the taxpayer with the opportunity to pay tax only once - in one of the contracting states. A complete list of Conventions is available on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
More details: https://kgd.gov.kz/en/content/conventions-avoidance-double-taxation-and-prevention-fiscal-evasion-respect-taxes-income-and
The tax legislation of the Republic of Kazakhstan is based on The Constitution Of the Republic of Kazakhstan, consists of the Law of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code), as well as regulatory legal acts, the adoption of which is provided for by the Tax Code.
On December 25, 2017, the President of the Republic of Kazakhstan signed and put into effect the New Tax Code, which was developed within the framework of the President's Address "Kazakhstan in a new global reality: growth, reforms, development" and the Plan of the Nation "100 Concrete Steps" to implement five institutional reforms. The most significant change is that the interpretation of all uncertainties and unresolved issues of tax legislation will be in favor of taxpayers. Also, the New Tax Code provides for the stimulation of the taxation regime for subsoil users and other sectors, an increase in the time for taxpayers to study the changes introduced to legislation during the year, and also simplified tax administration.
More details: https://kgd.gov.kz/en/content/tax-code-rk-2015


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text:
Lot Content
COVID-19 Important notice Read More
2019 | Live Auction 17649
Post-War and Contemporary Art Evening Sale
Lot 20 B
On occasion, Christie's has a direct financial interest in the outcome of the sale of certain lots consigned for sale. This will usually be where it has guaranteed to the Seller that whatever the outcome of the auction, the Seller will receive a minimum sale price for the work. This is known as a minimum price guarantee. Where Christie's has provided a Minimum Price Guarantee it is at risk of making a loss, which can be significant, if the lot fails to sell. Christie's therefore sometimes chooses to share that risk with a third party. In such cases the third party agrees prior to the auction to place an irrevocable written bid on the lot. The third party is therefore committed to bidding on the lot and, even if there are no other bids, buying the lot at the level of the written bid unless there are any higher bids. In doing so, the third party takes on all or part of the risk of the lot not being sold. If the lot is not sold, the third party may incur a loss. The third party will be remunerated in exchange for accepting this risk based on a fixed fee if the third party is the successful bidder or on the final hammer price in the event that the third party is not the successful bidder. The third party may also bid for the lot above the written bid. Where it does so, and is the successful bidder, the fixed fee for taking on the guarantee risk may be netted against the final purchase price.
Third party guarantors are required by us to disclose to anyone they are advising their financial interest in any lots they are guaranteeing. However, for the avoidance of any doubt, if you are advised by or bidding through an agent on a lot identified as being subject to a third party guarantee you should always ask your agent to confirm whether or not he or she has a financial interest in relation to the lot.
Big Electric Chair
Andy Warhol (1928-1987) Big Electric Chair stamped twice by the Andy Warhol Foundation for the Visual Arts and the Estate of Andy Warhol and numbered 'PA57.011' (on the overlap) acrylic and silkscreen ink on linen 54 x 74 in. (137.5 x 187.3 cm.) Painted in 1967-1968.
Estate of the Artist
The Andy Warhol Foundation for the Visual Arts, Inc., New York
Private collection, New York
Pace Gallery, New York
Private collection, 2010
Anon. sale; Sotheby's, New York, 14 May 2014, lot 44
Acquired at the above sale by the present owner
G. Frei and N. Printz, eds., The Andy Warhol Catalogue Raisonné: Paintings and Sculptures 1964-1969, vol. 02B, New York, 2004, pp. 354 and 364, no. 2044 (illustrated in color)
Vancouver Art Gallery, Andy Warhol: Images, June-October 1995, pp. 30-31 (illustrated in color).
Ana Maria Celis
acelis@christies.com +1 212 641 5774
Lot Essay
Andy Warhol's Big Electric Chair is a large-scale version of one of the artist's most striking images. At over six feet across, it is almost twice as big as the artist's earlier series of Little Electric Chairs, and by isolating his subject matter and rendering it in a trifecta of striking colors, Warhol takes his smaller, monochrome canvases in a chilling new direction. Painted in 1967-68, the present work is part of a series of Electric Chair paintings which the artist produced for his first survey of works in Europe, an exhibition organized by the Moderna Museet in Stockholm. Installed in a grid of four across by three down, the effect of viewing these canvases on the wall had a tremendous impact on the viewing public. Of the 14 canvases that Warhol produced, 10 are now in major museum collections including the Art Institute of Chicago; the Musée National dart Moderne, Centre Georges Pompidou, Paris; the National Gallery of Australia, Canberra, and the Menil Collection in Houston.
Across this substantial canvas, the singular image of an electric chair is enveloped in three broad bands of bold color. Unlike his earlier Little Electric Chairs, in this work Warhol focuses solely on the chair itself, cropping out the chamber in which it is located together with all the associated trappings. Gone are the doors by which the condemned prisoner and prison officials would have entered the room; gone are the spartan overhead light fixtures that illuminated the scene in chilling detail; and gone is the sign over one of the doors that intoned SILENCE. What we are left with is simply the chair itself, together with the cable that connected it to the power supply. Rendered in phthalo blue, two contrasting shades of green and a shocking pink, this Big Electric Chair marks the most daring use of color across all of Warhol's critically acclaimed Death and Disaster series. It is also the only work that Warhol divided into three sections, laying down three diagonal stipes of blue, green and pink ground. On top of this, he screens the image of the electric chair twice—once in a dark purple and once in a shadowy army green. By rendering the subject twice, Warhol achieves an unsettling sense of depth and three-dimensionality, as if the chair is almost melting away before our eyes.
By cropping out all of the superfluous elements of his earlier Little Electric Chairs, Warhol foregrounds the haunting image of the chair itself. Like the ubiquitous subject matter of his earlier Coca-Cola Bottles, the chair—in and of itself—is a relatively ordinary and mundane object. However, Warhol builds on the idea of the empty chair that has been a motif often used in art history, most famously in Samuel Filde's portrait of Dickens' vacant seat at Gad's Hill and Vincent van Gogh's empty chairs painted for his father. Manipulating this pictorial convention and turning the way these images suggest the melancholy absence of a person on its head; Warhol, in this 'empty chair' painting creates a work that throws this mental projection of the viewer back at them. The empty chair seems to demand and await an occupant, one that only the viewer can envisage and provide. In so doing, this "empty" painting asks a series of difficult existential questions about crime and punishment and the nature and humanity of violence, mortality and death.
When Warhol first unveiled his Little Electric Chairs, it was—arguably—the most shocking subject in postwar art. The source image was a photograph first published in 1953 to accompany an article about the planned execution of Julius and Ethel Rosenberg on charges of espionage. Despite what was considered an inadequate amount of evidence (itself tainted by the nature of the sources), the Rosenbergs were sentenced to death in the midst of a hysterical anti-communist witch-hunt. The death sentence, never previously passed on a civilian in the United States for espionage, became the cause of heated debate. This became a landmark case, fomenting dissent amongst liberals as well as Communists in the age of increasing McCarthyism. Warhol only tended to use political images, for instance Mao or Jackie, because of their iconic value, and it is not known whether he felt strongly about the controversial issue of the death penalty, but he would have been aware of the divisive nature of the debate, which makes his choice of this image all the more intriguing.
Following on from his adoration of American celebrity in his portraits of Liz Taylor, Marilyn Monroe and Elvis, Warhol's Electric Chairs must have come as a shock to a public who thought they knew what to expect from the master of Pop Art. But with these works he succeeded in distancing himself from the other artists of his generation who, for the most part, continued to occupy themselves with the mechanics of mass-market image-making. His Death and Disaster paintings, and his Electric Chair canvases in particular, helped to define Warhol as an artist who was still at a truly ambitious stage in his career and willing to take on the biggest challenges of human life—mortality and the randomness of life and death. This quality has seen some scholars identify a link between Warhol's work from this series to a grand tradition grand artistic traditions of earlier generations, "…he created a link for himself to not only the pessimistic humanism of Goya and Picasso, but more importantly, to the Abstract Expressionism and its existential and metaphysical concerns—concerns which had been mostly abandoned by the artists of the '60s" (P. Halley, 'Fifteen Little Electric Chairs', Andy Warhol: Little Electric Chair Paintings, New York, 2001, p. 8).
Big Electric Chair was part of a series of paintings conceived for Warhol's first ever survey in Europe, organized by the Moderna Museet in Stockholm, Sweden. Unlike the artist's prior retrospectives in Philadelphia in 1965, and Boston in 1966, this show was planned as an alternative to a conventional retrospective exhibition, and was designed to explore the relationship between Warhol's paintings and his films. Warhol made two new bodies of work for the show, both based on some of his previous paintings, his Electric Chairs and Flowers, except that here, he enlarged his previous screens to be projected on to a movie screen alongside the paintings.
In Big Electric Chair, color is paramount. Not just in the three diagonal striations that sweep across the canvas, but also in the choice of colors selected by the artist. While the vast majority of the series are rendered in monochrome against a contrasting ground, the present lot is the only one that is rendered in five colors. And it is not the number of colors, also the choice of colors that is significant. For this particular depiction of the execution chamber, Warhol chose colors normally associated with hope and nature. The deep phthalo blue (the color of the oceans, the sky), the verdant green (the color of trees and plants), and pink (the color of human flesh)—are all colors normally associated with life. Peter Schjeldahl, writing in the New Yorker, is one of the few critics who recall the artist saying that he admired Matisse's disparate use of color. "Few recall him saying, as he did, that he wanted to be Matisse," writes the critic. "I think he split the difference between the two wishes, achieving pictorial art that is like the product of a balky Matissean odalisque, in thrall to 'luxe, calme et volupté.' Warhol was a supreme colorist who redid the world's palette in tart, amazing hues…" (P. Schjeldahl, "Warhol in Bloom: Putting the Pop Artist in Perspective," New Yorker, March 3, 2002, via https://www.newyorker.com/magazine/2002/03/11/warhol-in-bloom [accessed 10/12/2019]).
In painting his Big Electric Chairs for the Stockholm exhibition, Warhol wanted to return to a program for his first museum exhibition at the Institute of Contemporary Art in Philadelphia in 1965. To help in the planning of the show, he sketched out a preliminary layout with one room labeled "Disasters" and the other "Flowers." Much as in Stockholm, Warhol wanted this Philadelphia exhibition to represent his body of work in broadly thematic groups to emphasize its continuum and currency. After making their debut appearance in Sweden, these large-scale Electric Chairs did much to establish Warhol's reputation in Europe. 10 of the 14 canvases are now in major international museum and institutional collections (several of which are in Europe) including the Staatliche Museen zu Berlin, Nationalgalerie, Collection Marx; Musée National dart Moderne, Centre Georges Pompidou, Paris; the Froehlich Collection, Stuttgart; and finally, the Moderna Museet, Stockholm.
Andy Warhol's Death and Disaster paintings, to which Big Electric Chair belongs, was a dramatic change of direction for the artist. Having concentrated predominantly on his portrayals of consumer culture and Hollywood stars (Coca-Cola Bottles and Campbells Soup Cans, 1962, and portraits Marilyn Monroe and Elizabeth Taylor), in the summer of 1962—at the suggestion of the then curator of American Art at the Metropolitan Museum of Art, Henry Geldzahler—Warhol switched his attention to a much different subject matter. He began with the monumentally-scaled 129 Die in Jet, in which he transferred the image from the June 4, 1962 edition of the New York Mirror by means of an opaque projector, painting by hand. In the massive canvas, the grisly wreckage of the plane's burned-out wing is writ large, made into an iconic image that conveys the gruesomeness of this particular death. Over the next two years, Warhol created a gripping series of paintings that would come to be known as the Death and Disaster series—suicide victims, the wreckage of smashed up cars, the atomic bomb, civil rights protesters attacked by dogs, people unwittingly poisoned by contaminated tuna-fish, and the electric chair. The paintings present the kind of day-to-day realities of living in post-war America that Walter Hopps refers to as "commonplace catastrophe." Concurrently, Warhol was at the same time creating the seminal portraits of Marilyn Monroe, which he began just after her suicide on August 5, 1962. In an often quoted interview from this era, Warhol discusses the impetus for the Death and Disaster series. When asked why he started the "Death" series, he responded: "I guess it was the big plane crash picture, the front page of a newspaper: 129 DIE. I was also painting the Marilyns. I realized that everything I was doing must have been Death. It was Christmas or Labor Day—a holiday—and every time you turned on the radio they said something like, "4 million are going to die." That started it" (A. Warhol, quoted in Glen Swanson, Interview with Andy Warhol, Artnews). Despite the apparent incongruity, curator Douglas Fogle noted in his catalogue for Supernova: Stars: Death and Disasters exhibition which he organized at the Walker Art Center in 2006 that, "Our fascination with the beauty and glamour of celebrities seems to have an inevitable flipside, which is our deep-seated obsession with tragedy and death" (D. Fogle, "Spectators at Our Own Deaths," in Supernova: Stars: Death and Disasters, exh. cat., Walker Art Center, 2006, p. 13). Indeed, two of Warhol's greatest celebrity portraits (those of Elizabeth Taylor and Marilyn Monroe) were painted when both women had their brushes with death.
Unlike many of the other works in his Death and Disaster series, such his Car Crash paintings or Race Riots, Big Electric Chair is exempt from explicit violence; instead it is defined by a stillness, emptiness and silence which sets them apart from these action-filled visions of death. Lacking any sign of human presence, the chair seen here is filled with a chilling sense of foreboding. Spot lit and set just off center, the instrument of death stands empty, the restraints hanging down limply as it awaits its next victim. The real terror is left unseen, making it all the more horrifying; the viewer is left to imagine the gruesome events that will follow. Perfectly cropped to Warhol's exact specification, this image appears as if a still from a film, a morbid theatre of death that simultaneously repulses and intrigues. Indeed, the cinematic, film noir composition and macabre contrast of light and shadow set amidst the soft pink glow all serve to endow this scene with a hypnotic visual power and a disturbing beauty.
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As advantageous banks blitz to accord TARP money — and escape the blackmail of government benefit adjustment — some new abstracts accept emerged address a little ablaze on how we got to this point.
The documents, arise on a Freedom of Information Act appeal fabricated by Judicial Watch, accommodate the "talking points" allegedly acclimated by admiral aback the aloft coffer arch admiral were alleged in on Oct. 13 and abiding to assurance up for TARP funds.
At the time, there was achievement that TARP would not become a "scarlet letter," as Jamie Dimon, the arch controlling of J.P. Morgan has aback alleged it. If anybody got the money, maybe it would assume added like accumulated Social Security and beneath like Accumulated Welfare.
* Issue Preferred Shares in the bulk of [ ] to the US Treasury beneath the agreement and altitude of the TARP Basic Program arise today.
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Danny Rose made his England debut in 2016 and has 26 capsTottenham defender Danny Rose says he "can't wait to see the back of football" and is frustrated at the lack of action taken against fans' racism.Racist chanting was directed at several England players, including Rose, during the Euro 2020 qualifier in Montenegro.Uefa has charged Montenegro with racist behaviour but Rose, 28, does not expect a significant punishment.
Rose, who was also abused while on England Under-21 duty in Serbia in 2012, says he will play on but has "had enough" of racism in the game."How I programme myself is that I think I've got five or six more years left in football, and I just can't wait to see the back of it," he added."Seeing how things are done in the game at the minute, you just have to get on with it."There is so much politics in football. I can't wait to see the back of it."The Montenegro disciplinary case will be dealt with by European football's governing body on 16 May.The minimum punishment is a partial stadium closure, while a second offence results in one match being played behind closed doors and a fine of 50,000 euros (£42,500).Montenegro coach Ljubisa Tumbakovic said he did not "hear or notice any" racist abuse, but England manager Gareth Southgate said "there's no doubt in my mind it happened - it's unacceptable".Rose said he had been ready for more chanting in Podgorica last week but does not expect the situation to change any time soon.This week, Juventus' 19-year-old Italian forward Moise Kean suffered racist abuse from the stands during a match at Cagliari - with team-mate Leonardo Bonucci's suggestion that Kean was partly to blame called laughable by Rose's England team-mate Raheem Sterling.Manchester City's Sterling was himself allegedly abused at Chelsea in December, while Uefa is investigating an case of alleged racist abuse towards another England player, Callum Hudson-Odoi, during Chelsea's Europa League win at Dynamo Kiev on 14 March.
How have Italian media reacted to Kean incident?
Uefa president Aleksander Ceferin has said he will ask referees to be "brave" and stop matches when there is racial abuse from supporters, but Rose says he just wanted to get the win and get home from Montenegro."Gareth Southgate was a bit upset after the game because it was the first time he'd been involved in something like that. He didn't know what the right course of action was," said Rose."He said he was fully behind me if I wanted to walk off. I appreciate that, but I just wanted to get the three points and get out of there as quickly as possible."Obviously it is sad that I had to prepare for that, but when countries only get fined what I probably spend on a night out in London then what do you expect?"You see my manager [at Tottenham, Mauricio Pochettino] get banned for two games for just being confrontational against [referee] Mike Dean at Burnley - but a country can only get fined a little bit of money for being racist. It's a bit of a farce."So that's where we're at now in football. Until there's a harsh punishment, there's not much else we can expect."
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