The people he's ripping off are, if you trace the trail far enough, the taxpayers of the world. His use of freeports was a novel approach to money laundering by way of art sales.
The use of freeports seems orthogonal to the fraud allegations outlined. Can you explain how they are related?
Bouvier was a major actor in and a proponent of the establishment of freeports. The affair tells you a lot about what the art world has become and how the richest évadés the obligations which befell the normal citizen.