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Art and the Estate Part II – Nonresidents

Volume 4 No 11    /    Read Article

By Rusudan Shervashidze and Nina Krauthamer

Foreign persons owning artwork physically located in the U.S. must be mindful of special income, estate, and gift taxes associated with that ownership. In the second of a series, Rusudan Shervashidze and Nina Krauthamer look at issues such as use tax, which is the U.S. equivalent of a reverse charge of V.A.T., estate tax, and gift tax.    See more →