“The Revolution (Mural)” by David Alfaro Siqueiros
Julia L.M. Bogdanovich, a senior editor of thePennsylvania Law Review has authored an interesting comment examining how artists could pay taxes with in-kind payment. She uses a comparative approach highlighting both Mexico and the United Kingdom. From the Introduction:
According to popular accounts, in 1957 David Alfaro Siqueiros marched into Hugo B. Margáin’s office with a radical and risky proposal. There, the famous muralist bluntly told the new Director of Income Tax that the recent income tax reforms were unduly burdening Mexico’s artists because they “did not know about accounting or tax laws” and had no money with which to pay their obligations. “The only thing we have are paintings,” Siqueiros insisted. However, rather than seek a complete tax exemption for artists, he told Margáin that artists could instead pay taxes with their artwork. Because their art was valuable, Mexico could amass an enviable collection. Tasked with ensuring the success of the new tax system,8 perhaps Margáin was inclined to be creative, or perhaps he was an art aficionado. Regardless of his motives, Margáin replied, “It doesn’t seem like a bad idea.” Under Margáin’s leadership, the Mexican Ministry of Finance and Public Credit accepted Siqueiros’ proposal and launched a program called Pago en Especie (Payment in Kind) in November 1957, when it collected its first income tax payment in art.
Leila Alexandra Amineddoleh has posted an abstract of her latest piece, which appeared in the Spring issue of the Cardozo Arts & Entertainment Law Journal. Amineddoleh, as many readers likely know, teaches art and cultural heritage law as an adjunct Professor at a good portion of New York’s law schools, including I think recently with St. John’s and Fordham. She also is a Partner and co-founder of her own art and cultural heritage law firm, Galuzzo & Amineddoleh.
The authorship of artwork greatly affects its value. For this reason, authentication in art is a complex and sometimes contentious process. This paper examines the history of art authentication, due diligence to ensure that purchasers are not buying forgeries, complex cases without clear-cut answers, and legal tools available to buyers after a forgery has been purchased.
Amineddoleh, Leila Alexandra. “Are You Faux Real? An Examination of Art Forgery and the Legal Tools Protecting Art Collectors.” SSRN Scholarly Paper, May 26, 2015. http://papers.ssrn.com/abstract=2784963.
Lauren Jean Bradberry, a third year law student at Louisiana State has a comment in volume 76 of the Louisiana Law Review examining the scope of copyright protection for architecture. It offers an interesting read, so long as you can forgive the puns we lawyers seem to love.
The artist Banksy creates valuable works of art, but he places them without permission, and this often raises property disputes. Peter Salib, a JD candidate at the University of Chicago has posted a draft of “The Law of Banksy: Who Owns Street Art?” It is an interesting examination of the problem, though comparative lawyers and those outside the United States may share my frustration that though the author uses as an example the dispute between a Boys’ Club in Bristol, and the Bristol City Council, and an artist who works frequently in the United Kingdom and all over the world, insists on focusing almost exclusively on American law.
From the abstract:
Street Art — generally, art that is produced on private property not owned by the artist and without permission — has entered the mainstream. Works by such artists as Banksy, Jean-Michel Basquiat, and Shepard Fairey now sell at the world’s most prestigious auction houses, fetching prices in the millions. Strangely, however, the law governing street art ownership is entirely undeveloped. The circumstances of street art’s creation — often involving artists’ clandestine application of their work to the sides of buildings owned by others — render traditional legal paradigms governing ownership intractable. If Banksy paints a valuable mural on the side of my house, who owns it? Me? Banksy? Someone else? American law is currently ill-equipped to answer the question.
This article rigorously investigates the problem of street art ownership. It accounts for the unusual circumstances of street art creation and distribution. It then considers the possible legal regimes for governing street art ownership and comes to a surprising recommendation.
The Journal of Near Eastern Archaeology has a special issue covering the “Cultural Heritage in the Middle East”. There are ten contributions covering Iraq, Syria, Egypt, Libya, and Afghanistan. All of the contributions are available on JSTOR. From the contents:
The protection of cultural heritage is a fundamental public interest,closely connected to fundamental human rights and deemed to be among the best guarantees of international peace and security. Economic globalization has spurred a more intense dialogue and interaction among nations, potentially promoting cultural diversity. However, this phenomenon may also jeopardize cultural heritage. Foreign direct investments in the extraction of natural resources have the ultimate capacity to change cultural landscapes and erase memories. Foreign investment in cultural industries can induce cultural homogenization. However, international investment law constitutes a legally binding and highly effective regime that requires that states promote and facilitate foreign direct investment. Does the existing legal framework adequately protect cultural heritage vis-à-vis economic globalization? This Article investigates the distinct interplay between the promotion of foreign direct investment and the protection of cultural heritage in international law, addressing the question of whether a lex administrativa culturalis, or cultural administrative law, has emerged. In particular, this Article questions whether international investment law and arbitration can be a tool for enforcing international cultural law and whether arbitral tribunals can promote good and effective cultural governance.