The Resource The European Foundation Proposal analysed from a tax point of view

The European Foundation Proposal analysed from a tax point of view

Label
The European Foundation Proposal analysed from a tax point of view
Title
The European Foundation Proposal analysed from a tax point of view
Creator
Subject
Language
eng
Summary
This paper analyses whether the Proposal for a Fundatio Europaea (FE) provides for an effective, efficient and feasible solution for the tax issues related to cross-border charitable giving and fundraising within the EU. The paper concludes that the Proposal is effective if the requirement to carry out 'activities' in at least two Member States includes fundraising and not just charitable projects. It is efficient for charities taking the FE form. The question whether the FE is a feasible solution depends on the Member States' trust in each other's supervisory authorities. The current economic situation and the debate on abuse of tax incentives in relation to cross-border charitable giving in some Member States imply that expectations on the adoption of the Proposal must not be set too high
Citation source
In: Revista de finan├žas p├║blicas e direito fiscal. - Coimbra. - Vol. 6 (2013),
http://library.link/vocab/creatorName
Hemels, S.J.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • charities
  • charities, donations to
  • EU tax law
  • tax incentive
  • foundation
Label
The European Foundation Proposal analysed from a tax point of view
Instantiates
Publication
Label
The European Foundation Proposal analysed from a tax point of view
Publication

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