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Taxation of Artwork GuideA comprehensive study from 26 countries across the world COVERRodney Graham – Rotating Stand (Red, Blue, Yellow, Green, Orange)2015/Steel, aluminium, wood, acrylic paint on canvas/Unique335.3 x 304.8 x 310 cm/132 x 120 x 122 in© Rodney Graham/Photo: Stefan Altenburger Photography Zürich/Courtesy Rodney Graham and Hauser & Wirth 3Introduction .........................................................Austria .................................................................Belgium ...............................................................Brazil ...................................................................China ...................................................................Costa Rica ............................................................Denmark .............................................................Estonia ................................................................France ...................................................................