The Resource Approaches towards the application of tax incentives for cross-border philanthropy

Approaches towards the application of tax incentives for cross-border philanthropy

Label
Approaches towards the application of tax incentives for cross-border philanthropy
Title
Approaches towards the application of tax incentives for cross-border philanthropy
Creator
Subject
Language
eng
Summary
Most governments of high income countries stimulate domestic philanthropy. For philanthropy crossing borders, however, governments are less consentient. These varying standpoints are reflected in the tax legislation of countries. In many of the countries concerned, donations to domestic charitable causes are rewarded with a tax incentive. When a donation crosses borders, however, the tax incentive does not always apply. This article examines the different approaches governments hold towards the application of tax incentives in cross-border situations and the underlying rationales. Through the analysis of the relevant tax sources, tax jurisdictions are classified into four common models that summarize the spectrum of different approaches governments hold. They vary from jurisdictions that support cross-border donations with a tax incentive to governments that restrict tax incentives to donations within the country and two models that represent the more moderate approaches between these extremes
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
http://library.link/vocab/creatorName
Buijze, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • charities, donations to
  • cross-border transaction
Label
Approaches towards the application of tax incentives for cross-border philanthropy
Instantiates
Publication
Label
Approaches towards the application of tax incentives for cross-border philanthropy
Publication

Library Locations

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      52.37366609999999 4.9336932
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