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International Taxation of Philanthropy

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.
 
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Title:

International Taxation of Philanthropy

Author(s):
Date of publication:
ISBN:

978-90-8722-021-1

Type of publication:

Print book

Number of pages:

414

Terms:

Shipping fees apply. View shipping information

Price:
EUR 105 / USD 135 (VAT excl.)
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Title:

International Taxation of Philanthropy

Author(s):
Date of publication:
ISBN:

978-90-8722-021-1

Type of publication:

Online book

Number of pages:

414

Access:

Up to five users. View purchase information

Price:
EUR 105 / USD 135 (VAT excl.)
Order Online book
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International Taxation of Philanthropy

Why this book?

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. It 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.

 

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Main Contents

  • Chapter 1: Subject of study
  • Chapter 2: Terminology and general features of philanthropic organizations
  • Chapter 3: Conditions for tax relief in the United States
  • Chapter 4: Conditions for tax relief in Germany
  • Chapter 5: Conditions for tax relief in the Netherlands
  • Chapter 6: The dimension of European Community Law
  • Chapter 7: Appraisal and conclusions

 

 

Author(s)

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.

 

"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

 
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