Evelyn Cross did not go to galleries for the art. She went for the structure.
"Art Basel Miami is the largest contemporary art fair in the Western Hemisphere," she said at breakfast, reading from a spreadsheet she'd built the night before. "Over two hundred and fifty galleries, four thousand artists, seventy thousand visitors. The compliance footprint alone is fascinating — provenance disputes, tax structuring on high-value acquisitions, shell companies purchasing works to launder capital. It's a fraud investigator's paradise."
"You want to go to an art fair to look for tax evasion," Victoria said.
