‘Opportunity Zones’ present a new kind of tax-deferred exchange on high-value assets

Dealers’ association seeks meeting with culture minister over fears report will open the door to numerous restitution claims for a range of artefacts

From the US solo debut of Rodrigo Cass in San Francisco to some of Ulay's first photographs on view in London, here are the shows to see

Supreme court victory in France allows the auction house to shift the responsibility for resale royalties from sellers to buyers of works of art

New US owner of former Chinese building-materials business turns to lucrative fractional ownership of art

Apps such as FaceTime and WeChat are shifting how collectors choose to buy

A slew of recent high-profile departures begs the question—are top auction house executives burning out?

Loic Gouzer to leave Christie’s as the auction house restructures in the wake of Francis Outred's departure, while Phillips upgrades its New York headquarters

Hollywood entertainment agency intends to return entire investment after murder of Saudi journalist Jamal Khashoggi

Similar endeavours in other industries suggest that there is merit in working together to reduce financial crime

Marian Goodman Gallery says Self-Portrait on the train, Germany, had condition problems but seller's representative says low estimate was the issue

Critics say the proposed law, which stalled following the US mid-term elections, would place an unnecessary burden on dealers

David Hockney was latest white male artist to set a record this year

The Leonardo and Banksy auction spectacles suggested a future in which marketing triumphs. But was it ever thus?

From new exhibitor regulations at Art Basel in Miami Beach to questions over insurance and taxes

With at least 19 such events taking place during Art Basel in Miami Beach this year, have we reached "peak fair"?

Galleries at the fair are giving lesser-known deceased artists the credit they deserve

Christie's and Sotheby's sell near identical Van Dyck portraits of Princess Mary, and new records are set for Frans Hals and a jolly Judith Leyster

From conservation and insurance to customs and tax issues, the complications of keeping art on boats

The rapid growth in the number of loan providers, from private banks to specialist lenders, could transform the art market’s relationship with the financial markets

Fifteen years on since we first reported from Art Basel in Miami Beach, art as an investment has taken a new form

The late pianist’s 1981 annotated score of Bach’s Goldberg Variations is the first of his manuscripts to come to market

Former deal-maker, who joined the auction house in 2016 with the acquisition of Art Agency, Partners, will leave on 31 December

Our pick of highlights from December's auctions

The Carlton Gallery of San Diego and a nearby warehouse had hundreds of pieces

Tis the season for Old Masters: here are three works to seek out, from a mythological marriage portrait to Annibale Carracci's sketch on an old account book

Gaurav Bhatia is co-operating in "formal enquiry" ahead of auction house’s inaugural sale in Mumbai today

The firm's third gallery will oversee its Shanghai office as well as representatives in Taiwan and Korea

For Frieze Projects, artists including Barbara Kruger and Paul McCarthy will create site-specific works within Paramount Pictures Studios's fake New York city

Under president Xi Jinping's increasingly stringent regime, galleries must negotiate a slow and capricious approval process to show works of art