International - How Will International Philanthropy Be Freed from Landlocked Tax Barriers?
- I.A. Koele
- European Taxation, 2010 (Volume 50), No 9
- 10 August 2010
This article examines the tax discrimination encountered by philanthropic organizations and donors in regard to international philanthropy and the developments in this regard within the European Union. The author concludes that in order to eliminate tax barriers to cross-border philanthropic flows responsibly and to protect the sector as a whole, it is vital to implement effective control over cross-border philanthropy.