Global Taxes

New York museums to display the history of Nazi-looted artworks

According to the new legislation, New York museums that display artworks once stolen during the Nazi era in Europe are now required to label these works acknowledging that information. This article discusses this legislation.

Released on Nov 7, 2022

International humanitarian law and the protection of cultural property – an overview

The protection of cultural property is crucial to the preservation of civilisations’ historical experiences. An articulation of this ethos in conjunction with the development of principles, such as military necessity, assist in understanding how and why the rules governing the protection of cultural property in times of armed conflict may be regarded as part of international humanitarian law.

Released on Oct 10, 2022

Restitution in the UK: developments in law and practice

National institutions whose powers of restitution are bound by statute face increasing pressure to seek and utilise legislative loopholes to return contested objects, while high-profile figures have questioned whether existing legislation is still fit for purpose. Though such changes are not immediately anticipated, the incoming Charities Act 2022 will give museum trustees greater powers to make ex gratia returns of objects.

Released on Oct 10, 2022

Copyright and freedom of expression

On 31 March 2022, the Judicial Court of Nanterre in France issued a decision according to which ‘in the absence of disproportionate infringement’, the right to inform is more important than the copyright.

Released on Oct 10, 2022

Art law: Restrictions on the export of cultural property and artwork

Art law: Restrictions on the export of cultural property and artwork – December 2020 – A report by the IBA Art, Cultural Institutions and Heritage Law Committee

Released on Dec 1, 2020

The strange case of life insurance policies: if the beneficiary’s privacy clashes with heirs’ rights

The strange case of life insurance policies: if the beneficiary’s privacy clashes with heirs’ rights

The Austrian Supreme Court and Franz West

This article summarises two decisions of the Austrian Supreme Court dealing with formal requirements for transferring works of art into a private trust under Austrian law.

Everyone is an artist

Everyone is an artist.

Looted art: good practices and new trends in ensuring restitution

Where international conventions and European laws often fail in achieving restitution, good practices adopted by states in diplomatic and bilateral relations are reaching this goal in many cases.

Inactive art: private passion or private client asset

Art: private passion or private client asset? Ivana Zivanovic Olivier Le Goff

Art: private passion or private client asset?

Art: private passion or private client asset? Ivana Zivanovic Olivier Le Goff