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" ... Another guidepost for determining the extent of the retroactive period, Roin says, might be the statute of limitations for tax deficiencies. At the federal level, the general imitations period is three years from when a return is filed; six years when there have been substantial omissions from gross income; and no statute of limitations in cases of fraud or the failure to file a return. ... "
" ... Documentation According to Mr. Anthony, especially for art and important antiques, it is critical to assemble “key documentation that bolsters authenticity, and records provenance, including certificates of authenticity, bills of sale, condition reports, artists’ notes, and photographs,” as well as appraisals and insurance reports. “Gaps in documentation can lead to extreme challenges in establishing provenance and/or authenticity. This is a field where fraud runs rampant and imitations have flooded the market for years— making it a challenge for even the most competent appraisers and authorities to certify authenticity. The more thoughtful you are with documentation of the work, the easier it is to establish value and authenticity.” ... "
" ... The photo shows physical imitations of cryptocurrency in Dortmund, western Germany, on January 27, ... [+] 2020. (Photo by INA FASSBENDER/AFP via Getty Images) ... "
" ... There are other “Dutch-style” roundabouts in the U.K.—one was installed in Bedford in 2014—but, for purists, these are pale imitations of the Dutch versions. Cambridge County Council is billing the new roundabout as the first true Dutch-style roundabout in the country as it adheres to principles set by SWOV, the Dutch Institute for Road Safety Research. ... "
" ... Xintiandi, launched in a dilapidated part of central Shanghai in the 1990s, is today an iconic tourist and nightlife district that attracts thousands of visitors daily to retail shops that include Burberry, Sephora, Tom Ford, Swatch, Lululemon and Tesla. Shui On has built follow-on "Tiandi" projects in major Chinese cities including Chongqing and Wuhan, and the Shanghai site has inspired imitations around the country. ... "