Charity Crossing Borders

Author : Sabine Heidenbauer
Publisher : Kluwer Law International B.V.
Page : 328 pages
File Size : 44,6 Mb
Release : 2011-09-20
Category : Law
ISBN : 9789041139528

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Charity Crossing Borders by Sabine Heidenbauer Pdf

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.

Author : Ted Hart,Kinga Ile
Publisher : Charitychannel LLC
Page : 196 pages
File Size : 55,7 Mb
Release : 2019-02-07
Category : Business & Economics
ISBN : 1938077237

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Cross-Border Giving by Ted Hart,Kinga Ile Pdf

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.

Author : Harm Van den Broek
Publisher : Kluwer Law International B.V.
Page : 816 pages
File Size : 40,5 Mb
Release : 2011-11-25
Category : Law
ISBN : 9789041140159

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Cross-Border Mergers within the EU by Harm Van den Broek Pdf

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.

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 42,6 Mb
Release : 2015-10-28
Category : Law
ISBN : 9789041166296

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Landmark Decisions of the ECJ in Direct Taxation by Werner Haslehner Pdf

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.

Author : Charity Butcher
Publisher : Rowman & Littlefield
Page : 405 pages
File Size : 52,9 Mb
Release : 2019-04-16
Category : Political Science
ISBN : 9781442250222

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The Handbook of Cross-Border Ethnic and Religious Affinities by Charity Butcher Pdf

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.

Author : Florian Haase,Georg Kofler
Publisher : Oxford University Press
Page : 1185 pages
File Size : 40,6 Mb
Release : 2023-09-22
Category : Law
ISBN : 9780192652348

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The Oxford Handbook of International Tax Law by Florian Haase,Georg Kofler Pdf

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.

Author : Miranda Stewart
Publisher : Cambridge University Press
Page : 433 pages
File Size : 47,8 Mb
Release : 2022-09-08
Category : Law
ISBN : 9781107097469

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Tax and Government in the 21st Century by Miranda Stewart Pdf

A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.

Author : Helmut K. Anheier,Regina List
Publisher : Unknown
Page : 148 pages
File Size : 42,5 Mb
Release : 2000
Category : Charitable contributions
ISBN : STANFORD:36105112784389

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Cross-border Philanthropy by Helmut K. Anheier,Regina List Pdf

Author : Jutta Lauth Bacas,William Kavanagh†
Publisher : Berghahn Books
Page : 302 pages
File Size : 43,7 Mb
Release : 2013-10-30
Category : Social Science
ISBN : 9781782381389

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Border Encounters by Jutta Lauth Bacas,William Kavanagh† Pdf

Among the tremendous changes affecting Europe in recent decades, those concerning political frontiers have been some of the most significant. International borders are being opened in some regions while being redefined or reinforced in others. The social relationships of those living in these borderland regions are also changing fundamentally. This volume investigates, from a local, ground-up perspective, what is happening at some of these border encounters: face-to-face interactions and relations of compliance and confrontation, where people are bargaining, exchanging goods and information, and maneuvering beyond state boundaries. Anthropological case studies from a number of European borderlands shed light on the questions of how, and to what extent, the border context influences the changing interactions and social relationships between people at a political frontier.

Author : Barbara Couture,Patti Wojahn
Publisher : University Press of Colorado
Page : 312 pages
File Size : 49,9 Mb
Release : 2016-03-01
Category : Language Arts & Disciplines
ISBN : 9781607324034

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Crossing Borders, Drawing Boundaries by Barbara Couture,Patti Wojahn Pdf

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.

Author : Anonim
Publisher : Unknown
Page : 280 pages
File Size : 43,6 Mb
Release : 1896
Category : Electronic
ISBN : BSB:BSB11796155

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Occasional Papers of the Charity Organisation Society by Anonim Pdf

Author : Mike Kim
Publisher : Rowman & Littlefield
Page : 257 pages
File Size : 49,7 Mb
Release : 2010-05-16
Category : Political Science
ISBN : 9780742557338

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Escaping North Korea by Mike Kim Pdf

The first of its kind, this book provides a unique inside look into the hidden world of ordinary North Koreans. Mike Kim, who worked with refugees on the Chinese border for four years, recounts their experiences of enduring famine, sex-trafficking, and torture, as well as the inspirational stories of those who overcame tremendous adversity to escape the repressive regime of their homeland and make new lives. One of the few Americans granted entry into the secretive "Hermit Kingdom," Kim came to know theisolated country and its people intimately. His North Korean friends entrusted their secrets to him as they revealed the government's brainwashing tactics and confessed their true thoughts about the repressive regime that so rigidly controls their lives.Civilians and soldiers alike spoke of what North Koreans think of Americans and war with America. Children remembered the suffering they endured through the famine. Women and girls recalled their horrific experiences at the hands of sex-traffickers. Former political prisoners shared their memories of beatings, torture, and executions in the gulags. With the permission of these courageous individuals, Kim now shares their stories and recounts his dramatic experiences leading North Koreans to asylum through the six-thousand-mile modern-day underground railway through Asia. His unflinching narrative exposes the truth about North Korea, stripping away the last veils that still shroud this brutal dictatorship.

Author : Kathryn Anderson
Publisher : Wilfrid Laurier Univ. Press
Page : 344 pages
File Size : 52,8 Mb
Release : 2006-01-01
Category : Religion
ISBN : 9780889208971

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Weaving Relationships by Kathryn Anderson Pdf

Weaving Relationships tells the remarkable, little-known story of a movement that transcends barriers of geography, language, culture, and economic disparity. The story begins in the early 1980s, when 200,000 Maya men, women, and children crossed the Guatemalan border into Mexico, fleeing genocide by the Guatemalan army and seeking refuge. A decade later, many of the refugees returned to their homeland along with 140 Canadians, members of “Project Accompaniment”. The Canadians were there, by their side, to provide companionship and, more significantly, as an act of solidarity. Weaving Relationships describes the historical roots of this solidarity focusing on the Maya in Guatemala. It relates the story of “Project Accompaniment” and two of its founders in Canada, the Christian Task Force on Central America and the Maritimes-Guatemala “Breaking the Silence” Network. It reveals solidarity’s impact on the Canadians and Guatemalans whose lives have been changed by the experience of relationships across borders. It presents solidarity not as a work of charity apart from or “for” them but as a bond of mutuality, of friendship and common struggle with those who are marginalized, excluded, and impoverished in this world. This book speaks of a spirituality based on community and justice, and challenges the church to move beyond its preoccupation with its own survival to solidarity with those who are suffering. It is a book about hope in the face of death and despair.

Author : Family Welfare Association (Great Britain)
Publisher : Unknown
Page : 280 pages
File Size : 42,5 Mb
Release : 1896
Category : Electronic
ISBN : HARVARD:32044100870542

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Occasional Papers by Family Welfare Association (Great Britain) Pdf

Author : Daniel Belasco
Publisher : Yale University Press
Page : 160 pages
File Size : 44,6 Mb
Release : 2009
Category : Art
ISBN : UOM:39015084122848

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Reinventing Ritual by Daniel Belasco Pdf

A guidebook to the most current trends in contemporary Jewish art and design, Reinventing Ritual provides an unprecedented look at the work and thought of contemporary artists as they respond to the needs and practices of traditional culture. Beautifully illustrated with new art from Israel, Europe, and the Americas, this publication features both traditional and avant-garde sculpture, textiles, architecture, metalwork, and ceramics by forty leading artists. Author Daniel Belasco surveys current trends in Jewish ritual art and the influences of feminism, environmentalism, multiculturalism, and new media; Julie Lasky provides a groundbreaking discussion of the role of recycling and social consciousness in contemporary Jewish design; Danya Ruttenberg, a recently ordained rabbi, offers a lively perspective on the constantly evolving Jewish impulse "to concretize the encounter with the Divine"; Arnold M. Eisen writes an absorbing and personal commentary on the role of ritual in Jewish life today; and Tamar Rubin contributes an illustrated timeline covering key Jewish cultural and historical events from 1994 to 2008. Published in association with The Jewish Museum Exhibition Schedule: The Jewish Museum, New York (September 13, 2009-February 7, 2010) Contemporary Jewish Museum, San Francisco (April 22 - September 28, 2010)