The Walden Art Collection

2021 ◽  
pp. 42-84
Author(s):  
Jessica Sjöholm Skrubbe
Keyword(s):  
Art Collection

La fiscalità del collezionista d'arte

2017 ◽  
Author(s):  
Franco Dante ◽  
Piero Gargano
Keyword(s):  
Art Collection ◽  
Corporate Art ◽  
Inter Vivos

Il crescente volume di scambi di opere d'arte, soprattutto moderna e contemporanea, e la globalizzazione del mercato hanno portato ad una più diffusa conoscenza dei fondamenti della fiscalità dell'arte non solo tra i tecnici della materia ma anche tra i collezionisti.Nel presente articolo, partendo dal presupposto che ogni collezione d'arte nasce, cresce e inevitabilmente si trasmette a terzi, si analizzano le imposte che gravano su ogni fase del collezionismo.In particolare, si evidenzia la diversa incidenza dell'IVA sugli acquisti in base alla provenienza delle opere d'arte (italiana ed estera), ci si sofferma su quando la cessione di opere è soggetta ad imposte e il cedente da collezionista diventa mercante e si analizzano le imposte dovute in caso di trasferimento gratuito mortis causa o inter vivos, evidenziando le possibili forme di pianificazione successoria.Oltre alla fiscalità del collezionista privato si esamina il trattamento contabile e fiscale delle corporate art collection, detenute da società commerciali e professionisti.Si evidenzia, infine, il ruolo dell'art advisor, che assiste il collezionista anche nella valutazione della variabile fiscale nell'investimento in arte.

scholarly journals The Interaction of the State Museum Fund and Museums of the Tatar ASSR in the 1920s

2018 ◽  
Vol 15 (6) ◽  
pp. 754-763 ◽  
Author(s):  
Natalia V. Gerasimova
Keyword(s):  
Fine Arts ◽  
The State ◽  
Public And Private ◽  
Art Collections ◽  
Art Collection ◽  
State Museum ◽  
Scientific Principles ◽  
History Of ◽  
Private Museums ◽  
First Time

The article is devoted to one of the Soviet State’s policy directions at the first stage of its existence, aimed at the preservation of cultural va­lues and the formation of museum art collections. The poorly studied question about the features of this policy implementation is revealed on the example of the TASSR (Kazan Province — before May 1920), where in the 1920s a whole network of museums was created; almost in each of them, an art department was organized. The appeal to this topic is relevant in connection with the opening of a large number of public and private museums, which face similar challenges, as well as the active scientific activities of museums to study their own collections, in the framework of creation of the State Catalogue of the Museum Fund of the Russian Federation. For the first time, the article introduces into scientific circulation a number of sources, on the basis of which the main directions of this activity, as well as the museums’ art collections themselves, are analyzed. In the TASSR, the interaction with the State Museum Fund (SMF) was carried out by the Department for Museums and Protection of Monuments of Art, Anti­quities and Nature, employees of which (P.M. Dulsky and P.E. Kornilov) were engaged not only in organization of the artworks’ transferring to museums, but also in their selection. The article states that, thanks to the SMF, the Central Museum of the TASSR had the most complete and valuable art collection, and an interesting collection was formed in the Kozmodemyansky District Museum, which was part of the Kazan Province until 1920. This study shows that the SMF was an important and effective mechanism for the implementation of state policy in the field of culture: its activities contributed to the creation of provincial museums’ collections, based on scientific principles and aimed at presenting the history of fine arts development.

scholarly journals Una nota su due urne e un’ara cineraria romana recentemente apparse sul mercato antiquario londinese.

2019 ◽  
Vol 29 ◽  
pp. 227-244
Author(s):  
Salvatore Fadda
Keyword(s):  
Funerary Art ◽  
The Public ◽  
Palabras Clave ◽  
Art Collection ◽  
Private Collections ◽  
Formal Features

ItalianoNel corso di un’asta di antichità della casa Bonham’s tenutasi a Londra il 30 novembre del 2016 sono riapparsi alcuni cinerari romani: due urne e un altare dei quali si ignorava la collocazione da quando furono alienati dalla collezione di Lowther Castle nel 1947. Gli oggetti, tutti di provenienza urbana, hanno viaggiato per l’Europa attraversando diverse collezioni private rimanendo perciò lontani dal grande pubblico e dalle indagini storico-artistiche. La conseguente estrema penuria di letteratura su questi manufatti ha reso opportuna la realizzazione di questa nota, con la quale si vuole ricostruire la provenienza degli oggetti, individuarne il momento della produzione sulla scorta delle loro caratteristiche stilistiche e formali cogliendo l’occasione per affrontare alcune tematiche specifiche dell’iconografia funeraria romana. EnglishDuring an auction of antiquities held by Bonham's in London on November 30, 2016, some Roman cineraries reappeared: two urns and an altar, which were believed lost after they were alienated from the Lowther Castle collection in 1947. The objects, all of urban origin, traveled across Europe through various private collections, thus far away from the public and historical-artistic investigations. The extreme shortage of literature on these three artifacts leaded to the writing of this note which objective is to reconstruct the provenance of the cineraries, to identify the time of production by analyzing their stylistic and formal features while facing some specific themes of Roman funerary iconography. EspañolDurante una subasta de antigüedades celebrada por Bonham's en Londres el 30 de noviembre de 2016, reaparecieron algunos cinerarios romanos: dos urnas y un altar lo que se creían perdidos después de haber sido alienados de la colección de Lowther Castle en 1947. Los objetos, todos de origen urbana, viajaron a través de Europa pasando por varias colecciones privadas, lejos de el público y de la investigación histórico-artística. La extrema escasez de literatura sobre estos tres artefactos condujo a la redacción de esta nota cuyo objetivo es reconstruir la procedencia de los cinerarios, identificar el tiempo de producción analizando sus rasgos estilísticos y formales mientras se enfrenta a algunos temas específicos de la iconografía funeraria romana. Palabras Clave: Urnas cinerarias, escultura romana, arte funerario, coleccionismo de antigüedades.Keywords: Cinerary urns, Roman sculpture, funerary art, collection of antiquities.

scholarly journals Two new cellulolytic fungal species isolated from a 19th-century art collection

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Carolina Coronado-Ruiz ◽  
Roberto Avendaño ◽  
Efraín Escudero-Leyva ◽  
Geraldine Conejo-Barboza ◽  
Priscila Chaverri ◽  
...  
Keyword(s):  
19Th Century ◽  
Fungal Species ◽  
Art Collection ◽  
19Th Century Art
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