000			00760cab a2200241 4500
001			WB3420-46
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u86463
041			_aeng
245			_aArt market fear tax
260			_c1998
350			_a0
490			_aIndependent _v28 May 1998, 9(1)
520			_aA new art tax, an artists royalty of up to 4 per cent on the resales of any work of art, is to be introduced by the European Commission in January 1999. It could force sales to move to auctioneers in countries not covered by the tax.
650			_aART MARKET
650			_aAUCTIONEERS
650			_aEUROPEAN COMMISSION
650			_aROYALTIES
650			_aTAX
690			_aTAXATION
942			_n0
948			_c28/05/1998
999			_c54424 _d54424