Charity Crossing Borders

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Charity Crossing Borders

Author : Sabine Heidenbauer
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041139524
Total Pages : 328 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Charity Crossing Borders by : Sabine Heidenbauer

Download or read book Charity Crossing Borders written by Sabine Heidenbauer and published by Kluwer Law International B.V.. This book was released on 2011-09-20 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.

Charity Crossing Borders

Author : Sabine Heidenbauer
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041138137
Total Pages : 330 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Charity Crossing Borders by : Sabine Heidenbauer

Download or read book Charity Crossing Borders written by Sabine Heidenbauer and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.

The Handbook of Cross-Border Ethnic and Religious Affinities

Author : Charity Butcher
Publisher : Rowman & Littlefield
ISBN 13 : 1442250224
Total Pages : 405 pages
Book Rating : 4.4/5 (422 download)

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Book Synopsis The Handbook of Cross-Border Ethnic and Religious Affinities by : Charity Butcher

Download or read book The Handbook of Cross-Border Ethnic and Religious Affinities written by Charity Butcher and published by Rowman & Littlefield. This book was released on 2019-04-16 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasingly, ethnic and religious variables are taken into account to explain conflict and relations between nations. However, ethnic and religious groups exist beyond the confines of frontiers. In Africa, for example, hundreds of ethnic groups were divided by colonial borders, and many retained kinship connections to their brethren in other countries, thus creating “cross-border ethnic/religious affinity.” Such cross-border connections affect a variety of foreign policy, from diplomacy to the use of force. An internal problem can spread to other states, or external actors can become involved in domestic disputes due to such factors. Therefore data on cross-border connections are essential to measure and assess their actual or potential effects on foreign policy or conflict. This unique resource serves both qualitative and quantitative researchers. For ease of use, it is divided in sections for each region of world, with the entries organized by pairs of contiguous countries. Each entry for a pair of countries briefly discusses the ethnic and religious groups that are common to both countries and the historical and current connections between these groups. The entries are organized based on the Correlates of War country codes, which are widely used by researchers and allow for country pairs to be organized geographically within each section to facilitate easy use of the data.

Cross-Border Giving

Author : Ted Hart
Publisher : Charitychannel LLC
ISBN 13 : 9781938077234
Total Pages : 196 pages
Book Rating : 4.0/5 (772 download)

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Book Synopsis Cross-Border Giving by : Ted Hart

Download or read book Cross-Border Giving written by Ted Hart and published by Charitychannel LLC. This book was released on 2019-02-07 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is for individuals or nonprofits who want to make gifts across international borders. It covers such issues as laws blocking the use of charitable funds to finance organized crime or terrorism, avoiding cooptation of the grantmaking process for fraud or personal gain, and applicable laws in the foreign countries that receive grants.

Cross-Border Mergers within the EU

Author : Harm Van den Broek
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041140158
Total Pages : 816 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Cross-Border Mergers within the EU by : Harm Van den Broek

Download or read book Cross-Border Mergers within the EU written by Harm Van den Broek and published by Kluwer Law International B.V.. This book was released on 2011-11-25 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of the Regulation on the European Company and the Tenth Council Directive, all Member States are obliged to finally implement the merger arrangements of the 1990 Fiscal Merger Directive, forcefully raising the question of the tax consequences of cross-border mergers. This book is the first to focus in such an extended way on the meaning of the 1990 Directive’s tax provisions in this context. With unique and valuable insights drawn from legislative history documents never examined before, its detailed commentary leads to sound and practical recommendations on cross-border mergers within the EU from a tax law perspective. This book also examines to what extent taxation as a result of mergers is in line with the freedom of establishment and the free movement of capital. Clearly analysing the dangers of advance taxation, double taxation, double non taxation, and additional tax claims as a result of a merger, the book deals with such core elements as the following: the aims of cross-border merger relief schemes; the aims of cross-border merger relief schemes; transfer of losses; exit taxation; taxation of dividend withholding tax; employee participation rights; tax standing of creditors of a transferring company; and taxation of foreign shareholders. With its new insights on tax aspects of mergers within the European Union, this book will be of special value to merging companies and their shareholders, to tax administrations and courts, and to legislators who must properly implement the Merger Directive.

Cross-border Philanthropy

Author : Helmut K. Anheier
Publisher :
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Cross-border Philanthropy by : Helmut K. Anheier

Download or read book Cross-border Philanthropy written by Helmut K. Anheier and published by . This book was released on 2000 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Landmark Decisions of the ECJ in Direct Taxation

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041166297
Total Pages : 274 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Landmark Decisions of the ECJ in Direct Taxation by : Werner Haslehner

Download or read book Landmark Decisions of the ECJ in Direct Taxation written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2015-10-28 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court's arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: - taxation of non-residents in the EU context; - implications of EU fundamental freedoms in the income tax systems of the Member States; - outbound and inbound dividend taxation; - taxation of permanent establishments; - restrictions on freedom of establishment; - tax treatment of corporate exit; - abuse of taxpayers' rights; - cohesion of the tax system as an overriding factor in the public interest; - juridical double taxation arising from the exercise of overlapping powers of two or more States; - free movement of capital and third countries; and - tax treatment of non-profit organizations in the cross-border context. The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of crossborder income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws. For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a 'snapshot' of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.

The Oxford Handbook of International Tax Law

Author : Florian Haase
Publisher : Oxford University Press
ISBN 13 : 0192652346
Total Pages : 1185 pages
Book Rating : 4.1/5 (926 download)

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Book Synopsis The Oxford Handbook of International Tax Law by : Florian Haase

Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023-09-22 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.

Not-for-Profit Law

Author : Matthew Harding
Publisher : Cambridge University Press
ISBN 13 : 1139952714
Total Pages : 425 pages
Book Rating : 4.1/5 (399 download)

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Book Synopsis Not-for-Profit Law by : Matthew Harding

Download or read book Not-for-Profit Law written by Matthew Harding and published by Cambridge University Press. This book was released on 2014-05-08 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: The law and policy applicable to the not-for-profit sector is of growing importance around the world. In this book, legal experts address fundamental questions about not-for-profit law from a range of theoretical and comparative perspectives. The essays provide scholarly analysis of not-for-profit law, organised around four themes: (1) Politics, in the broader sense of living as a community, and the narrower sense of political power; (2) Charity, how it is defined and changes in its meaning over time; (3) Taxation, including the rationale for government support of the sector through the tax system; (4) Regulation, which is of increasing significance as governments establish increasingly complex forms of regulation of not-for-profit activity. The fundamental aim of the book is to deepen our understanding of not-for-profit law and of the rationales and modes of government support for the not-for-profit sector.

Tax and Government in the 21st Century

Author : Miranda Stewart
Publisher : Cambridge University Press
ISBN 13 : 1107097460
Total Pages : 433 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Tax and Government in the 21st Century by : Miranda Stewart

Download or read book Tax and Government in the 21st Century written by Miranda Stewart and published by Cambridge University Press. This book was released on 2022-09-08 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.

Enhanced Cooperation and European Tax Law

Author : Caroline Heber
Publisher : Oxford University Press
ISBN 13 : 0192653334
Total Pages : 545 pages
Book Rating : 4.1/5 (926 download)

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Book Synopsis Enhanced Cooperation and European Tax Law by : Caroline Heber

Download or read book Enhanced Cooperation and European Tax Law written by Caroline Heber and published by Oxford University Press. This book was released on 2021-06-17 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform European Union law. The law creates harmonisation and coordination between the participating Member States, but may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State's trade obstacles may outweigh pure internal market needs if an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws - their nexus between the law of a single Member State and secondary EU law - also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied to enhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.

Crossing Borders, Drawing Boundaries

Author : Barbara Couture
Publisher : University Press of Colorado
ISBN 13 : 1607324032
Total Pages : 314 pages
Book Rating : 4.6/5 (73 download)

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Book Synopsis Crossing Borders, Drawing Boundaries by : Barbara Couture

Download or read book Crossing Borders, Drawing Boundaries written by Barbara Couture and published by University Press of Colorado. This book was released on 2016-03-01 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: With growing anxiety about American identity fueling debates about the nation’s borders, ethnicities, and languages, Crossing Borders, Drawing Boundaries provides a timely and important rhetorical exploration of divisionary bounds that divide an Us from a Them. The concept of “border” calls for attention, and the authors in this collection respond by describing it, challenging it, confounding it, and, at times, erasing it. Motivating us to see anew the many lines that unite, divide, and define us, the essays in this volume highlight how discourse at borders and boundaries can create or thwart conditions for establishing identity and admitting difference. Each chapter analyzes how public discourse at the site of physical or metaphorical borders presents or confounds these conditions and, consequently, effective participation—a key criterion for a modern democracy. The settings are various, encompassing vast public spaces such as cities and areas within them; the rhetorical spaces of history books, museum displays, activist events, and media outlets; and the intimate settings of community and classroom conversations. Crossing Borders, Drawing Boundaries shows how rich communication can be when diverse cultures intersect and create new opportunities for human connection, even while different populations, cultures, age groups, and political parties adopt irreconcilable positions. It will be of interest to scholars in rhetoric and literacy studies and students in rhetorical analysis and public discourse. Contributors include Andrea Alden, Cori Brewster, Robert Brooke, Randolph Cauthen, Jennifer Clifton, Barbara Couture, Vanessa Cozza, Anita C. Hernández, Roberta J. Herter, Judy Holiday, Elenore Long, José A. Montelongo, Karen P. Peirce, Jonathan P. Rossing, Susan A. Schiller, Christopher Schroeder, Tricia C. Serviss, Mónica Torres, Kathryn Valentine, Victor Villanueva, and Patti Wojahn.

Beyond Charity

Author : Eric John Abrahamson
Publisher :
ISBN 13 : 9780979638923
Total Pages : 301 pages
Book Rating : 4.6/5 (389 download)

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Book Synopsis Beyond Charity by : Eric John Abrahamson

Download or read book Beyond Charity written by Eric John Abrahamson and published by . This book was released on 2013-01-15 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Allies Or Adversaries?

Author : Oonagh B. Breen
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Allies Or Adversaries? by : Oonagh B. Breen

Download or read book Allies Or Adversaries? written by Oonagh B. Breen and published by . This book was released on 2015 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the legal and policy aspects of the restrictions brought to bear on cross-border philanthropy in both the development aid context and in the context of European cross-border philanthropy and proposes ways in which CSOs can respond. It considers whether foreign foundations should be free to fund their own development priorities when engaged in cross-border philanthropy or whether donors should be required to abide by the policy priorities set by the particular host country or government. It also reviews the extent to which a host country should be able, in the name of good regulation, to control local philanthropic activity supported by foreign foundation funding. Taking account of the policy reasons advanced to justify emerging, increasingly endemic government constraints on NGOs (whether foreign or foreign-supported) active in the area of democracy promotion and rights based advocacy, the paper attempts to unpack the notion of “host country ownership” - its scope and its limitations. This article concludes with a review of whether the balance of rights between country ownership and stakeholder/civil society participation therein has been properly struck, and provides a tentative outline of some of the possible tools open to recalibrate the balance between government and civil society power.

Crossing Borders

Author : S. D. Curtis
Publisher : S.D. Curtis
ISBN 13 : 141965229X
Total Pages : 99 pages
Book Rating : 4.4/5 (196 download)

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Book Synopsis Crossing Borders by : S. D. Curtis

Download or read book Crossing Borders written by S. D. Curtis and published by S.D. Curtis. This book was released on 2006-11 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: Caroline Winslow is a graduate in Economics, who has so far failed to fulfill her potential: to the shock of friends and family she was convicted of shoplifting the day before her final exams. Seemingly happy to 'sit out' her own life, she finds a menial job in a small export firm in London. But fate has in mind other plans for Caroline, and within a few short months she is involved in a passionate affair with an immigrant doctor from Romania and on her way to becoming an unwilling accomplice in a dangerous game. Unexpectedly invited on a business trip to Romania by her boss, Jennifer, the action takes us to that part of Europe still painfully emerging from the grip of Communism. It is here that the tables start to turn, and an innocent trip motivated by personal curiosity starts to become something sinister. While the relationship with her boss and a travel companion has an acceptably professional tone at the beginning of the journey, Caroline increasingly finds herself in the position of subordinate. Unexpectedly, Jennifer takes on a much more dominant, and eventually menacing role. Although a number of unexplained anomalies create a sense of disaster about to happen, Caroline starts to play an internal game of denial against her own instincts: not trusting herself enough to admit her own fears and not quite brave enough to confront Jennifer out-right. 'Crossing Borders' is a novel about how an ordinary girl can be unwittingly led to disaster when the weaknesses of her own character are so cunningly manipulated by another. It is also a story about the desire to be loved and the difficult choices we must make in life. In order to keep the man she loves, Caroline must cross not only the physical and cultural borders which separate countries and peoples; she must traverse the territories of fear and human weakness.

American Law of Charities

Author : Carl Zollmann
Publisher :
ISBN 13 :
Total Pages : 700 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis American Law of Charities by : Carl Zollmann

Download or read book American Law of Charities written by Carl Zollmann and published by . This book was released on 1924 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Generosity Network

Author : Jennifer McCrea
Publisher : Deepak Chopra
ISBN 13 : 077043780X
Total Pages : 306 pages
Book Rating : 4.7/5 (74 download)

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Book Synopsis The Generosity Network by : Jennifer McCrea

Download or read book The Generosity Network written by Jennifer McCrea and published by Deepak Chopra. This book was released on 2013-09-24 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Generosity Network is the essential guide to the art of activating resources of every kind behind any worthy cause. Philanthropist Jeff Walker and fund-raising expert Jennifer McCrea offer a fresh new perspective that can make the toughest challenges of nonprofit management and development less stressful, more rewarding—and even fun. Walker and McCrea show how traditional pre-scripted, money-centered, goal-oriented fund-raising techniques lead to anxiety and failure, while open-spirited, curiosity-driven, person-to-person connections lead to discovery, growth—and often amazing results. Through engrossing personal stories, a wealth of innovative suggestions, and inspiring examples, they show nonprofit leaders how to build a community of engaged partners who share a common passion and are eager to provide the resources needed to change the world—not just money, but also time, talents, personal networks, creative thinking, public support, and all the other forms of social capital that often seem scanty yet are really abundant, waiting to be uncovered and mobilized. Highly practical, motivating, and thought provoking, The Generosity Network is designed to energize and empower nonprofit leaders, managers, donors, board members, and other supporters. Whether you help run a multimillion-dollar global nonprofit or raise funds for a local scout troop, PTA, or other community organization, you’ll learn new approaches that will make your work more successful and enjoyable than ever.