Taxation and cultural heritage / Lorenzo del Federico, Sigrid Hemels, José-Andrés Rozas, Silvia Giorgi, editors.

Format:

Book

Contributor:

Del Federico, Lorenzo, editor.

Hemels, Sigrid-Joan Catharine, 1973- editor.

Rozas Valdés, José Andrés, editor.

Giorgi, Silvia (Lawyer), editor.

Language:

English

Subjects (All):

Cultural property--Protection (International law).

Cultural property.

Cultural property--Protection--Law and legislation.

Physical Description:

1 online resource (458 pages)

Edition:

First edition.

Place of Publication:

Amsterdam, Netherlands : IBFD, 2021.

Summary:

A comparative and interdisciplinary study on how tax law and budgetary policies - both international and domestic - have an impact on the protection and promotion of cultural heritage.

Contents:

1. Introduction / Lorenzo del Federico ... [et al.]

2. Public Finance and Tax Measures for Cultural Heritage: Issues, Methodologies and Guidelines / Lorenzo del Federico

3. The OECD Guidelines and Their Impact on National Policies for Cultural Heritage / Anna Mignosa

4. The Funding of World Cultural Heritage by UNESCO / Marc Bourgeois, Yassin Hachlaf and Antoine Vandenbulke

5. Financing the Protection of Cultural Heritage in the European Union: The Legal Framework for Tax and Non-Tax Instruments / Edoardo Traversa

6. European Ties to Tax Policies and the State Aid System / Marta Villar Ezcurra

7. The Public Funding of Culture: The Uncertain Boundary between State Aid and Non-State Aid / Carlo Eugenio Baldi

8. Cultural Heritage, Taxation and Constitutional Traditions Common to EU Member States: Exploring the Scope of Article 167 of the TFEU / Ricardo García Antón

9. International Tax Treaties and Cultural Heritage / Sigrid Hemels

10. The US Experience / Janet E. Milne

11. The French Experience / Alexandre Maitrot de la Motte

12. The Italian Experience / Roberto Cordeiro Guerra

13. The Spanish Experience / Juan Enrique Varona Alabern

14. The German Experience / Christine Osterloh-Konrad

15. The Austrian Experience / Sabine Kanduth-Kristen

16. The Swedish Experience / Eleonor Kristoffersson, Cristina Trenta and Björn Westberg

17. The Latin American Experience / Betty Andrade, Jonathan Barros Vita and José-Andrés Rozas

18. Taxation and Cultural Heritage : Focus on Selected Jurisdictions / Menita Giusy De Flora

19. VAT : The Unconventional Economic Nature of Works of Art / Fabrice Pezet

20. Finance and Taxation for Museums / Antonio Leo Tarasco and Silvia Giorgi

21. Tools to Support Cultural Heritage between Public and Private: Tax Breaks for Cultural Patronage / Caterina Verrigni

22. Free Ports for Art: Tax Implications / Francesco Montanari

23. Paying Taxes with Cultural Heritage or Rather an Exemption upon Inheritance? / Sigrid Hemels

24. Art Cities, Sustainable Tourism and Tax Measures / Loris Tosi and Ernesto-Marco Bagarotto

25. Tax Incentives for Artists and Contemporary Art / Dick Molenaar

26. Conclusion / Sigrid Hemels and José-Andrés Rozas

Notes:

Description based on publisher supplied metadata and other sources.

Description based on print version record.

ISBN:

9789087227456

9087227450

OCLC:

1319224258