1# Library to Find Best eBook for Read
Author : RENATE. BUIJZE
Release : 2020
Genre :
Kind : eBook
Book Rating : 858/5 ( reviews)
Book Synopsis TACKLING THE INTERNATIONAL TAX BARRIERS TO CROSS-BORDER CHARITABLE GIVING by : RENATE. BUIJZE
Download or read book TACKLING THE INTERNATIONAL TAX BARRIERS TO CROSS-BORDER CHARITABLE GIVING written by RENATE. BUIJZE. This book was released on 2020. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ineke Alien Koele
Release : 2007
Genre : Charitable uses, trusts, and foundations
Kind : eBook
Book Rating : 219/5 ( reviews)
Book Synopsis International Taxation of Philanthropy by : Ineke Alien Koele
Download or read book International Taxation of Philanthropy written by Ineke Alien Koele. This book was released on 2007. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Sabine Heidenbauer
Release : 2015
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Cross-Border Charitable Giving and Its Tax Limitations by : Sabine Heidenbauer
Download or read book Cross-Border Charitable Giving and Its Tax Limitations written by Sabine Heidenbauer. This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the authors examine the tax treatment of cross-border charitable contributions in selected countries, under EU law and in tax treaties.
Author : Henry Peter
Release : 2021-12-24
Genre : Business & Economics
Kind : eBook
Book Rating : 242/5 ( reviews)
Book Synopsis The Routledge Handbook of Taxation and Philanthropy by : Henry Peter
Download or read book The Routledge Handbook of Taxation and Philanthropy written by Henry Peter. This book was released on 2021-12-24. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Florian Haase
Release : 2023-09-22
Genre : Law
Kind : eBook
Book Rating : 346/5 ( reviews)
Book Synopsis The Oxford Handbook of International Tax Law by : Florian Haase
Download or read book The Oxford Handbook of International Tax Law written by Florian Haase. This book was released on 2023-09-22. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
