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The Resource Taxation of charities : 2012 EATLP Congress, Rotterdam 31 May - 2 June 2012

Taxation of charities : 2012 EATLP Congress, Rotterdam 31 May - 2 June 2012

Label
Taxation of charities : 2012 EATLP Congress, Rotterdam 31 May - 2 June 2012
Title
Taxation of charities : 2012 EATLP Congress, Rotterdam 31 May - 2 June 2012
Title variation
Taxation of charities : EATLP Annual Congress Rotterdam 31 May - 2 June 2012
Creator
Contributor
Subject
Language
eng
Summary
This book is divided into two parts. Part One comprises thematic reports that follow the general structure of the tax systems of the Member States: (1) Do non-profit organizations (NPOs) benefit from a special tax status? (2) What is the treatment of various categories of income of the NPOs in the income tax system? (3) Are there incentives for gifts and contributions to NPOs? (4) What is the VAT status of NPO activities and supplies to NPOs? (5) What is the impact of inheritance, estate and gift taxes on contributions to NPOs? (6) How are the problems resolved relating to the increasing cross-border transactions with NPOs and the fundamental freedoms in the European Union? There is a final chapter on the project of a common system for the European Foundation. By way of introduction to these "thematic reports" there is a general introductory report on taxing and regulating NPOs that discusses the policy issues, whether a special tax treatment of NPOs is desirable or necessary and, if so, what the scope of this special tax status should be. In Part Two the national reports of 15 EU Member States and 4 non-EU countries (Norway, Russia, Turkey and Switzerland) are presented. They contain the full documentation on each national tax regime for charities and NPOs that was collected on the basis of a questionnaire
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EATLP international tax series
Series volume
vol. 11
Label
Taxation of charities : 2012 EATLP Congress, Rotterdam 31 May - 2 June 2012
Instantiates
Publication
Contents
  • Taxing and regulating non-profit organizations
  • Bowler-Smith, M.
  • Ostik, H.
  • ; p. 3-44
  • Income tax status of non-profit organizations : formal requirements and business activities
  • Amatucci, F.
  • Zizzo, G.
  • ; p. 45-59
  • Deduction of gifts and contributions and other tax incentives in the PIT and CIT for non-profit entities or activities
  • Jochum, H.
  • Savvaidou, A.
  • ; p. 61-74
  • NPOs (charities) and VAT
  • Gjems Onstad, O.
  • Melz, P.
  • ; p. 75-85
  • Gift and inheritance tax with regard to charities
  • Deblauwe, R.
  • Biesmans, A.
  • de Kroon, B.
  • Sonneveldt, F.
  • ; p. 87-105
  • Impact of EU law and ECJ case law on fundamental freedoms on cross-border non-profit activities
  • Traversa, E.
  • ; p. 107-141
  • The European Foundation proposal : an effective, efficient and feasible solution for tax issues related to cross-border charitable giving and fundraising?
  • Hemels, S.J.C.
  • ; p. 143-174
Extent
xlii, 638 p.
Isbn
9789087223250
Issn
1574-9789
Label
Taxation of charities : 2012 EATLP Congress, Rotterdam 31 May - 2 June 2012
Publication
Contents
  • Taxing and regulating non-profit organizations
  • Bowler-Smith, M.
  • Ostik, H.
  • ; p. 3-44
  • Income tax status of non-profit organizations : formal requirements and business activities
  • Amatucci, F.
  • Zizzo, G.
  • ; p. 45-59
  • Deduction of gifts and contributions and other tax incentives in the PIT and CIT for non-profit entities or activities
  • Jochum, H.
  • Savvaidou, A.
  • ; p. 61-74
  • NPOs (charities) and VAT
  • Gjems Onstad, O.
  • Melz, P.
  • ; p. 75-85
  • Gift and inheritance tax with regard to charities
  • Deblauwe, R.
  • Biesmans, A.
  • de Kroon, B.
  • Sonneveldt, F.
  • ; p. 87-105
  • Impact of EU law and ECJ case law on fundamental freedoms on cross-border non-profit activities
  • Traversa, E.
  • ; p. 107-141
  • The European Foundation proposal : an effective, efficient and feasible solution for tax issues related to cross-border charitable giving and fundraising?
  • Hemels, S.J.C.
  • ; p. 143-174
Extent
xlii, 638 p.
Isbn
9789087223250
Issn
1574-9789

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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