TACKLING THE INTERNATIONAL TAX BARRIERS TO CROSS-BORDER CHARITABLE GIVING PDF Download

Author: RENATE. BUIJZE
Publisher:
ISBN: 9789087225858
Category :
Languages : en
Pages :

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Author: Ineke Alien Koele
Publisher: IBFD
ISBN: 9087220219
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 431

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Book Description
Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic flows of money enjoy substantial tax privileges throughout the democratic western world, these privileges often do not apply in situations where borders are crossed. In recent years, the importance of support from charities and social investments has increased substantially, but cross-border philanthropy still remains hampered by numerous tax issues. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, the author attempts to find a common approach to solve the tax obstacles of international philanthropy. The book begins by defining the scope of the study including the concept of "landlock", political philosophies substantiating tax relief for philanthropic organizations and an analysis of bilateral treaties. This is followed by a comprehensive and comparative overview of the approach taken in three legal and tax systems regarding international philanthropy, i.e. Germany, the Netherlands and the United States. The work also examines whether EU law allows states (within and without the European Union) to maintain "landlocked" tax positions and, if so, under what type of conditions this may be permitted. The book concludes with a proposal of a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.

Author: Renate Buijze
Publisher:
ISBN:
Category :
Languages : en
Pages : 294

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Author: Renate Buijze
Publisher:
ISBN: 9789462511491
Category :
Languages : en
Pages : 294

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Author: Helmut K. Anheier
Publisher:
ISBN:
Category : Charitable contributions
Languages : en
Pages : 148

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Author: Gabrielle Fack
Publisher: Oxford University Press
ISBN: 0191035629
Category : Business & Economics
Languages : en
Pages : 184

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Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.

Author: Sabine Heidenbauer
Publisher: Kluwer Law International B.V.
ISBN: 9041138137
Category : Law
Languages : en
Pages : 330

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Book Description
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.

Author: Henry Peter
Publisher: Routledge
ISBN: 1000514242
Category : Business & Economics
Languages : en
Pages : 759

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Book Description
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Author: Randall G. Holcombe
Publisher: Transaction Publishers
ISBN: 9781412841863
Category : Business & Economics
Languages : en
Pages : 300

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In the 20th century tax-exempt charitble foundations in the US have grown substantially, both in their financial importance, and in the scope of their activties. This book examines the economic, cultural, and intellectual implications of these organizations.

Author: P. Wiepking
Publisher: Springer
ISBN: 113734153X
Category : Social Science
Languages : en
Pages : 690

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Book Description
The Palgrave Handbook of Global Philanthropy is a comprehensive reference guide to the practice of philanthropy across twenty-six nations and regions. In addition, thematic chapters examine cross-national issues to provide an indispensable guide to the latest research in this field. Drawing on theoretical insights from sociology, economics, political science, and psychology, and including a stellar international line-up of leading philanthropy scholars, this essential reference work describes the non-profit sector and analyzes philanthropic endeavours country by country, providing a global overview that covers Asia, Europe, the Middle East, Australia and the Americas. In addition, thematic chapters examine cross-national issues, including the social origins of the non-profit sector and charitable giving; the influence of government support; the role of religion; fiscal incentives; and fundraising to outline how major country-specific differences in governmental, economic, and legal policies for philanthropic actors and nonprofit organizations shape philanthropic giving, demonstrating how country-specific factors may facilitate or inhibit charitable giving. Nonprofit organizations provide important public goods and services in societies across the world. In times of economic crisis, when governments are forced to decrease public spending, these organizations become even more important in meeting demands for these goods and services. But what motivates individuals to voluntarily give away portions of their own financial resources to benefit the public good and to enable nonprofit organizations to carry out their work? Why do people in one country give more frequently and more generously to nonprofit organizations than those in another? The Palgrave Handbook of Global Philanthropy provides an indispensable guide to the latest research in philanthropy, the non-profit sector and charitable giving.