The Resource Are monetary donations to foreign foundations taxable in Spain?

Are monetary donations to foreign foundations taxable in Spain?

Label
Are monetary donations to foreign foundations taxable in Spain?
Title
Are monetary donations to foreign foundations taxable in Spain?
Creator
Subject
Language
eng
Summary
In articles on international taxation of philanthropy, one question that always arises is whether a donor making a donation to a foreign non-profit entity should benefit from a tax incentive. The tax consequences for the foreign non-profit entity in the donor's country of residence are, however, usually forgotten. This article addresses this question, the answer to which depends on whether a tax treaty applies
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
Urrutia Coduras, H.G. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • charities, donations to
  • tax treaty
  • non-discrimination
  • ECJ case law
  • case law
Label
Are monetary donations to foreign foundations taxable in Spain?
Instantiates
Publication
Label
Are monetary donations to foreign foundations taxable in Spain?
Publication

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