Global inconsistency between regulations makes already complex rules more confusing and while the US is following the EU’s lead, its regulations do not yet include “flat art”—only antiquities

The UK government may make examples of galleries, advisors and auction houses found failing to comply to new laws, so prepare your business with these steps

Punishment for the new rules now falls on the art market's top dogs, says Sotheby’s founding global compliance director Rena Neville