Taxation of Charities : 2012 EATLP Congress, Rotterdam 31 May - 2 June 2012 , Editor:Frans Vanistendael.

Format:

Book

Contributor:

Vanistendael, Frans, (ed.).

European Association of Tax Law Professors. EATLP.

Series:

EATLP International Tax series ; 11.

EATLP International Tax series ; 574-9789 ; 11.

Language:

English

Physical Description:

634 s.

Place of Publication:

Amsterdam : IBFD, 2015.

Summary:

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

ISBN:

9789087223250

9087223250