Insignificant anon who's had a tiny peek into the shallowest reaches of the rabbit hole here.
<France is at least as bad as UK/Germany.
I think a look into the French Royal Family's recent (past few years) art sale might be illuminating.
<I'm suspicious of Spain. Look into the Picasso Institute. Ask yourself whether his art would be worth anything without said institute.
>I've seen priceless works of art change hands between tax-haven-registered corporations with personal ID proved with letters stating 'I am me, I promise.'
>I've seen people baldly state 'I will not buy this unless you help me evade taxes', and the help given.
>I've seen a senior exec advise someone to smuggle ivory into the US in his hand luggage - via email.
We're fucked.