"The subject matter turns out to be more complex than might be casually expected within each
country….Even for a reader not especially interested in the domestic arrangements in the chosen
countries, the triangulation provides a rich framework for analysis, particularly of the application of
credit methods…."

Reviewed by Mark H. Robson, British Tax Review 2008, Issue 2 (c)
Sweet & Maxwell Ltd

Summary

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, this book 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. 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. View sample chapter    |    View table of contents

• Examines philanthropic organizations in western democratic society in the twenty-first century;
• Discusses international tax barriers: the landlock, and the rationale of the landlock;
• Includes 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 terminology and general features of philanthropic organizations;
• The dimension of European Community Law;
• Discusses a resolution to the landlock through national law, bilateral treaties or multinational
  treaties;
• Concludes with a new paradigm of cross-border giving.

Ineke A. Koele obtained a degree in both Tax Law (1989) and Civil Law (1989, cum laude) from the University of Groningen. In 1990, she began working as a tax lawyer. She is currently a partner with Van Mens & Wisselink, Utrecht, the Netherlands, where she heads the Private Clients & Charities practice. Ms Koele has published numerous articles on international tax issues and is a prominent speaker at domestic and international taxation events.