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"Art and taxation" [2019] ELECD 2630; in Wilson, Martin (ed), "Art Law and the Business of Art" (Edward Elgar Publishing, 2019) 278

Book Title: Art Law and the Business of Art

Editor(s): Wilson, Martin

Publisher: Edward Elgar Publishing

Section: Chapter 11

Section Title: Art and taxation

Number of pages: 21

Abstract/Description:

This chapter examines the taxes applicable to the ownership, trade in and disposition of art, as well as the tax efficient arrangements and schemes available to owners of art.