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Ralph E Lerner: International.ppt

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Ralph E Lerner: International.ppt

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http://www.ralphelerner.com

Ralph E. Lerner is an Art law and individual tax and estate planning specialist at national general practice law firm. Ralph Lerner's experience consists of advising on a great variety of tax matters including all aspects of estate planning and will drafting, estate and gift tax problems, charitable contributions, trust accounting, individual income tax planning, private foundations, and Tax Court proceedings. Ralph Lerner's experience includes extensive dealings with the Internal Revenue Service at all levels. Ralph E. Lerner has specialized knowledge in all aspects of art law including dealing with auction houses, consignment agreements, artist commission agreements, and tax planning for items of tangible personal property.

http://youtu.be/aqDUKnRM8PY

http://www.ralphelerner.com

Ralph E. Lerner is an Art law and individual tax and estate planning specialist at national general practice law firm. Ralph Lerner's experience consists of advising on a great variety of tax matters including all aspects of estate planning and will drafting, estate and gift tax problems, charitable contributions, trust accounting, individual income tax planning, private foundations, and Tax Court proceedings. Ralph Lerner's experience includes extensive dealings with the Internal Revenue Service at all levels. Ralph E. Lerner has specialized knowledge in all aspects of art law including dealing with auction houses, consignment agreements, artist commission agreements, and tax planning for items of tangible personal property.

http://youtu.be/aqDUKnRM8PY

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Ralph E Lerner: International.ppt

  1. 1. International by Ralph E. Lerner RalphELerner.com ralph@artworldadvisors.com 590 Madison Ave, New York, NY, 10022 (212) 521-4437 http://www.RalphRLerner.com/
  2. 2. Autocephalous Church v. Goldberg & Feldman Fine Arts The Byzantine Mosaics http://www.RalphRLerner.com/
  3. 3. * EXPROPRIATION LAWS -- Cultural Objects Declared State Property NATIONS RETAIN CULTURAL PROPERTY THROUGH http://www.RalphRLerner.com /
  4. 4. NATIONS RETAIN CULTURAL PROPERTY THROUGH * EXPROPRIATION LAWS -- Cultural Objects Declared State Property * EMBARGO LAWS -- Prohibit Export of Cultural Objects -- Jacques Walters’ Dilemma: http://www.RalphRLerner.com/
  5. 5. NATIONS RETAIN CULTURAL PROPERTY THROUGH * EXPROPRIATION LAWS -- Cultural Objects Declared State Property * EMBARGO LAWS -- Prohibit Export of Cultural Objects -- Jacques Walters’ Dilemma: * PREEMPTION LAWS -- State/Domestic Institutions Have a Preemptive Right to Buy http://www.RalphRLerner.com/
  6. 6. * EXPROPRIATION LAWS * EMBARGO LAWS * PREEMPTION LAWS * A COMBINATION OF THE ABOVE ARE GENERALLY FOUND IN SOURCE NATIONS RETENTION SCHEMES/EXPORT CONTROL: http://www.RalphRLerner.com/
  7. 7. SOURCE NATIONS * Have the Most Extensive Retention Schemes * Rich in Cultural Property * Short on Foreign Exchange http://www.RalphRLerner.com/
  8. 8. SOURCE NATIONS * Have the Most Extensive Retention Schemes * Rich in Cultural Property * Short on Foreign Exchange MARKET NATIONS * Wealthier Nations * Likely to Import Cultural Property http://www.RalphRLerner.com/
  9. 9. TREATIES SIGNED BY U.S. SUPPORTING RETENTION POLICIES: * 1970 TREATY WITH MEXICO -- Bans Exportation of Pre-Columbian Objects -- Subject to Seizure in U.S. and Return to Mexico Without Compensation to Buyer * 1981 TREATY WITH PERU -- Similar to Treaty with Mexico http://www.RalphRLerner.com/
  10. 10. * PRE-COLUMBIAN STATUTE OF 1972 -- Bans U.S. Import of Monumental Pre-Columbian Sculpture & Fragments -- Applies to 13 Latin American Nations -- Recognizes 13 Nations’ Export Laws * NATIONAL STOLEN PROPERTY ACT -- Bans Transport, Sale, Receipt, or Concealment of Stolen Goods in Foreign Commerce http://www.RalphRLerner.com/
  11. 11. * CULTURAL PROPERTY IMPLEMENTATION ACT OF 1983 -- U.S. Adherence to UNESCO Art. 7(b) - No U.S. Import: STOLEN Cultural Property - Property: Museum, or Public Monument - Recover/Return Property to Member Nation - Pay Just Compensation to Innocent Buyer http://www.RalphRLerner.com/
  12. 12. * CULTURAL PROPERTY IMPLEMENTATION ACT OF 1983 -- U.S. Adherence to UNESCO Art. 9 - U.S. Restricts Import of Cultural Property that is Part of National Patrimony IF: * Property in Jeopardy of Pillage * Other Nation a Member of UNESCO * Nation Made Request to U.S. President http://www.RalphRLerner.com/
  13. 13. U.S. v. Hollinshead 9th Circuit 1974 *Prosecution: the National Stolen Property Act http://www.RalphRLerner.com/
  14. 14. U.S. v. McClain 5th Circuit 1979 *Prosecution: the National Stolen Property Act http://www.RalphRLerner.com/
  15. 15. U.S. v. Antique Platter of Gold/Steinhardt 2d Circuit -- 1999 http://www.RalphRLerner.com/
  16. 16. THE U.S. FOREFEITURE IN STEINHARDT WAS BASED ON 2 THEORIES: 1) Importation of Merchandise in a Manner Contrary to Law -- falsely identifying country of origin as Switzerland (not Italy) on customs forms *Steinhardt: false statements were not material; “But for” standard; *U.S.: false statements WERE material; “Natural tendency” test; http://www.RalphRLerner.com/
  17. 17. 2) Importation of Stolen Property: NSPA Violation -- S.D.N.Y. held: an Object is considered “Stolen” if a foreign country assumed ownership through Patrimony laws -- S.D.N.Y. followed McClain http://www.RalphRLerner.com/
  18. 18. 2) Importation of Stolen Property: NSPA Violation --S.D.N.Y. held: an Object is considered “Stolen” if a foreign country assumed ownership through Patrimony laws --S.D.N.Y. followed McClain 2D CIRCUIT AFFIRMED ON ISSUE #1; 2D CIRCUIT DID NOT REACH McCLAIN http://www.RalphRLerner.com/

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