Taxation and cultural heritage

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The item Taxation and cultural heritage represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Contributor

Summary: This book is the result of an in-depth, interdisciplinary and comparative study of the public financial regime of historical heritage. It gives an overview of legal frameworks and public policies for targeting tax incentives so as to finance and promote cultural heritage. It gives examples on how this can be done in a systematic and efficient way. It fills the existing gap in international literature on cultural heritage finance and taxation, bringing together experts from different parts of Europe and the world to discuss different approaches and strategies. The book consists of three parts. In Part 1, economic, international and European frameworks are analysed, with specific reference to the guidelines and constraints stemming from the OECD, UNESCO and the European Union. In Part 2, selected national experiences in cultural heritage taxation are analysed in order to identify the best practices in the sector. This part provides a comprehensive overview of the current state of the regulatory framework for cultural heritage in a significant number of countries around the world. It covers both the constitutional context and the taxation and public spending policies aimed at cultural heritage preservation and promotion. In Part 3, topical issues of cultural heritage taxation are discussed, including the VAT regime for artwork, museum taxation, free ports for art, transfer in lieu, art cities and artists’ tax regimes. The book ends with a conclusion in which the most important findings in the three parts are analysed, compared and summarized. There are many and diverse financial initiatives around the world aimed at protecting, preserving and enhancing the cultural heritage of humanity. While the focus is usually on direct subsidies, this book focuses on tax incentives and the regulatory context in which they function. This study offers a rich overview of these initiatives

Language: eng

Work

Publication

Amsterdam, IBFD, 2021

Extent: xvii, 438 p.

Contents

Chapter 1: Introduction
Del Federico, L.
Hemels, S.J.C.
Rozas Valdés, J.A.
Giorgi, S.
; p. 1-5
Chapter 2: Public finance and tax measures for cultural heritage : issues, methodologies and guidelines
Del Federico, L.
; p. 7-23
Chapter 3: The OECD guidelines and their impact on national policies for cultural heritage
Mignosa, A.
; p. 27-45
Chapter 4: The funding of world cultural heritage by UNESCO
Bourgeois,M.
Hachlaf, Y.
Vandenbulke, A.
; p. 47-66
Chapter 5: Financing the protection of cultural heritage in the European Union : the legal framework for tax and non-tax instruments
Traversa, E. (Edoardo)
; p. 67-85
Chapter 6: European ties to tax policies and the State aid system
Villar Ezcurra, M.
; p. 87-103
Chapter 7: The public funding of culture : the uncertain boundary between State aid and non-State aid
Baldi, C.E.
; p. 105-116
Chapter 8: Cultural heritage, taxation and constitutional traditions common to EU member states : exploring the scope of article 167 of the TFEU
García Antón, R.
; p. 117-131
Chapter 9: International tax treaties and cultural heritage
Hemels, S.J.C.
; p. 133-157
Chapter 10: The US experience
Milne, J.E.
; p. 161-175
Chapter 11: The French experience
Maitrot de la Motte, A.
; p. 177-192
Chapter 12: The Italian experience
Cordeiro Guerra, R.
; p. 193-210
Chapter 13: The Spanish experience
Varona Alabern, J.E.
; p. 211-225
Chapter 14: The German experience
Osterloh-Konrad, C.
; p. 227-237
Chapter 15: The Austrian experience
Kanduth-Kristen, S.
; p. 239-246
Chapter 16: The Swedish experience
Kristoffersson, E.
Trenta, C.
Westberg, B.
; p. 247-261
Chapter 17: The Latin American experience
Andrade Rodríguez, B.
Vita, J. Barros
Rozas Valdés, J.A.
; p. 263-295
Chapter 18: Taxation and cultural heritage : focus on selected jurisdictions
De Flora, M.G.
; p. 297-317
Chapter 19: VAT : the unconventional economic nature of works of art
Pezet, F.
; p. 321-332
Chapter 20: Finance and taxation for museums
Tarasco, A.L.
Giorgi, S.
; p. 333-356
Chapter 21: Tools to support cultural heritage between public and private : tax breaks for cultural patronage
Verrigni, C.
; p. 357-370
Chapter 22: Free ports for art : tax implications
Montanari, F.
; p. 371-378
Chapter 23: Paying taxes with cultural heritage or rather an exemption upon inheritance?
Hemels, S.J.C.
; p. 379-390
Chapter 24: Art cities, sustainable tourism and tax measures
Tosi, L.
Bagarotto, E-M.
; p. 391-403
Chapter 25: Tax incentives for artists and contemporary art
Molenaar, D.
; p. 405-415
Chapter 26: Conclusion
Hemels, S,J.C.
Rozas Valdés, J.A.
; p. 417-434

Isbn: 9789087227456

Instance

Label: Taxation and cultural heritage

Title: Taxation and cultural heritage

Contributor

Subject

Language: eng

Summary: This book is the result of an in-depth, interdisciplinary and comparative study of the public financial regime of historical heritage. It gives an overview of legal frameworks and public policies for targeting tax incentives so as to finance and promote cultural heritage. It gives examples on how this can be done in a systematic and efficient way. It fills the existing gap in international literature on cultural heritage finance and taxation, bringing together experts from different parts of Europe and the world to discuss different approaches and strategies. The book consists of three parts. In Part 1, economic, international and European frameworks are analysed, with specific reference to the guidelines and constraints stemming from the OECD, UNESCO and the European Union. In Part 2, selected national experiences in cultural heritage taxation are analysed in order to identify the best practices in the sector. This part provides a comprehensive overview of the current state of the regulatory framework for cultural heritage in a significant number of countries around the world. It covers both the constitutional context and the taxation and public spending policies aimed at cultural heritage preservation and promotion. In Part 3, topical issues of cultural heritage taxation are discussed, including the VAT regime for artwork, museum taxation, free ports for art, transfer in lieu, art cities and artists’ tax regimes. The book ends with a conclusion in which the most important findings in the three parts are analysed, compared and summarized. There are many and diverse financial initiatives around the world aimed at protecting, preserving and enhancing the cultural heritage of humanity. While the focus is usually on direct subsidies, this book focuses on tax incentives and the regulatory context in which they function. This study offers a rich overview of these initiatives

Geographic coverage

International
European Union

Index: no index present

Language note: English

Literary form: non fiction

http://library.link/vocab/relatedWorkOrContributorName

Del Federico, L
Hemels, S.J.C
Rozas Valdés, J.A
Giorgi, S

http://library.link/vocab/subjectName

OECD
UNESCO
European Union
public finance
tax incentive
cultural property
constitutional law
tax treaty
tax policy
State aid
VAT
inheritance tax
tourism
artist (creative)
free port

Label: Taxation and cultural heritage

Instantiates

Taxation and cultural heritage

Publication

Amsterdam, IBFD, 2021

Contents

Chapter 1: Introduction
Del Federico, L.
Hemels, S.J.C.
Rozas Valdés, J.A.
Giorgi, S.
; p. 1-5
Chapter 2: Public finance and tax measures for cultural heritage : issues, methodologies and guidelines
Del Federico, L.
; p. 7-23
Chapter 3: The OECD guidelines and their impact on national policies for cultural heritage
Mignosa, A.
; p. 27-45
Chapter 4: The funding of world cultural heritage by UNESCO
Bourgeois,M.
Hachlaf, Y.
Vandenbulke, A.
; p. 47-66
Chapter 5: Financing the protection of cultural heritage in the European Union : the legal framework for tax and non-tax instruments
Traversa, E. (Edoardo)
; p. 67-85
Chapter 6: European ties to tax policies and the State aid system
Villar Ezcurra, M.
; p. 87-103
Chapter 7: The public funding of culture : the uncertain boundary between State aid and non-State aid
Baldi, C.E.
; p. 105-116
Chapter 8: Cultural heritage, taxation and constitutional traditions common to EU member states : exploring the scope of article 167 of the TFEU
García Antón, R.
; p. 117-131
Chapter 9: International tax treaties and cultural heritage
Hemels, S.J.C.
; p. 133-157
Chapter 10: The US experience
Milne, J.E.
; p. 161-175
Chapter 11: The French experience
Maitrot de la Motte, A.
; p. 177-192
Chapter 12: The Italian experience
Cordeiro Guerra, R.
; p. 193-210
Chapter 13: The Spanish experience
Varona Alabern, J.E.
; p. 211-225
Chapter 14: The German experience
Osterloh-Konrad, C.
; p. 227-237
Chapter 15: The Austrian experience
Kanduth-Kristen, S.
; p. 239-246
Chapter 16: The Swedish experience
Kristoffersson, E.
Trenta, C.
Westberg, B.
; p. 247-261
Chapter 17: The Latin American experience
Andrade Rodríguez, B.
Vita, J. Barros
Rozas Valdés, J.A.
; p. 263-295
Chapter 18: Taxation and cultural heritage : focus on selected jurisdictions
De Flora, M.G.
; p. 297-317
Chapter 19: VAT : the unconventional economic nature of works of art
Pezet, F.
; p. 321-332
Chapter 20: Finance and taxation for museums
Tarasco, A.L.
Giorgi, S.
; p. 333-356
Chapter 21: Tools to support cultural heritage between public and private : tax breaks for cultural patronage
Verrigni, C.
; p. 357-370
Chapter 22: Free ports for art : tax implications
Montanari, F.
; p. 371-378
Chapter 23: Paying taxes with cultural heritage or rather an exemption upon inheritance?
Hemels, S.J.C.
; p. 379-390
Chapter 24: Art cities, sustainable tourism and tax measures
Tosi, L.
Bagarotto, E-M.
; p. 391-403
Chapter 25: Tax incentives for artists and contemporary art
Molenaar, D.
; p. 405-415
Chapter 26: Conclusion
Hemels, S,J.C.
Rozas Valdés, J.A.
; p. 417-434

Extent: xvii, 438 p.

Isbn: 9789087227456

Isbn Type: (eBook, ePub)

Label: Taxation and cultural heritage

Publication

Amsterdam, IBFD, 2021

Contents

Chapter 1: Introduction
Del Federico, L.
Hemels, S.J.C.
Rozas Valdés, J.A.
Giorgi, S.
; p. 1-5
Chapter 2: Public finance and tax measures for cultural heritage : issues, methodologies and guidelines
Del Federico, L.
; p. 7-23
Chapter 3: The OECD guidelines and their impact on national policies for cultural heritage
Mignosa, A.
; p. 27-45
Chapter 4: The funding of world cultural heritage by UNESCO
Bourgeois,M.
Hachlaf, Y.
Vandenbulke, A.
; p. 47-66
Chapter 5: Financing the protection of cultural heritage in the European Union : the legal framework for tax and non-tax instruments
Traversa, E. (Edoardo)
; p. 67-85
Chapter 6: European ties to tax policies and the State aid system
Villar Ezcurra, M.
; p. 87-103
Chapter 7: The public funding of culture : the uncertain boundary between State aid and non-State aid
Baldi, C.E.
; p. 105-116
Chapter 8: Cultural heritage, taxation and constitutional traditions common to EU member states : exploring the scope of article 167 of the TFEU
García Antón, R.
; p. 117-131
Chapter 9: International tax treaties and cultural heritage
Hemels, S.J.C.
; p. 133-157
Chapter 10: The US experience
Milne, J.E.
; p. 161-175
Chapter 11: The French experience
Maitrot de la Motte, A.
; p. 177-192
Chapter 12: The Italian experience
Cordeiro Guerra, R.
; p. 193-210
Chapter 13: The Spanish experience
Varona Alabern, J.E.
; p. 211-225
Chapter 14: The German experience
Osterloh-Konrad, C.
; p. 227-237
Chapter 15: The Austrian experience
Kanduth-Kristen, S.
; p. 239-246
Chapter 16: The Swedish experience
Kristoffersson, E.
Trenta, C.
Westberg, B.
; p. 247-261
Chapter 17: The Latin American experience
Andrade Rodríguez, B.
Vita, J. Barros
Rozas Valdés, J.A.
; p. 263-295
Chapter 18: Taxation and cultural heritage : focus on selected jurisdictions
De Flora, M.G.
; p. 297-317
Chapter 19: VAT : the unconventional economic nature of works of art
Pezet, F.
; p. 321-332
Chapter 20: Finance and taxation for museums
Tarasco, A.L.
Giorgi, S.
; p. 333-356
Chapter 21: Tools to support cultural heritage between public and private : tax breaks for cultural patronage
Verrigni, C.
; p. 357-370
Chapter 22: Free ports for art : tax implications
Montanari, F.
; p. 371-378
Chapter 23: Paying taxes with cultural heritage or rather an exemption upon inheritance?
Hemels, S.J.C.
; p. 379-390
Chapter 24: Art cities, sustainable tourism and tax measures
Tosi, L.
Bagarotto, E-M.
; p. 391-403
Chapter 25: Tax incentives for artists and contemporary art
Molenaar, D.
; p. 405-415
Chapter 26: Conclusion
Hemels, S,J.C.
Rozas Valdés, J.A.
; p. 417-434

Extent: xvii, 438 p.

Isbn: 9789087227456

Isbn Type: (eBook, ePub)

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