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Tax Treatment of NGOs : Legal, Fiscal and Ethical Standards for Promoting NGOs and Their Activities - Paul Bater

Tax Treatment of NGOs

Legal, Fiscal and Ethical Standards for Promoting NGOs and Their Activities

By: Paul Bater (Editor), Frits W. Hondius (Editor), Penina Lieber (Editor)

Hardcover

Published: 18th December 2003
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Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisationon the grounds that international privilege would sink to the lowest national levelthere does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented.

The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following:

  • detailed discussion of the objections of principle commonly advanced by states;
  • the role of discrimination legislation in strategies to advance cross-border privilege;
  • the continuing failure of political will to achieve changes in this area of taxation;
  • the potential of reciprocal unilateral action;
  • tax treaties and non-tax treaties with tax-related provisions;
  • multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and,
  • Documentation (International Bureau of Fiscal Documentation).

    Ten of the essays discuss relevant measures in specific countries and regions.

    The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphils draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs.

    Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one whose time has come, taxation officials and policymakers cannot afford to ignore this book.

  • Forewordp. vii
    Preface: An enabling fiscal climate for NGOs; the role of the Europhil Trustp. xi
    Introduction: International tax issues relating to nonprofit organizations and their supportersp. 1
    National and Regional Perspectivesp. 31
    The Reform of Charity Law in Scotlandp. 33
    Charity Law Development in the Commonwealth Caribbeanp. 59
    An Approach to Nonprofit Accounting: The Spanish Casep. 75
    Status and Taxation of Representative Offices of Foreign and International NGOs In Russiap. 85
    Legal and Fiscal Treatment of German Nonprofit Organizationsp. 89
    Taxation of Corporate Citizenship--An Austrian Viewp. 139
    Tax Treatment of NGOs in the Nordic Countriesp. 153
    United States Tax Treatment of Nonprofit Organizationsp. 173
    Tax and the Non-profit Sector--The South African Experiencep. 193
    International and Comparative Perspectivesp. 209
    The Growing Role of Civil Society Organizations in the Third World and Government Policies Towards Themp. 211
    Civil Society as Creators of Social Capitalp. 231
    Public Benefit from a Comparative Perspectivep. 239
    Theories of the Federal Income Tax Exemption for Charities: Thesis, Antithesis and Synthesisp. 253
    Prerequisites for Changep. 285
    Tax Preferences for non-governmental organisationsp. 303
    Tax Privileges of NGOs and Their Benefactors: A Landlocked Privilege?p. 323
    Appendices
    Declaration of the Bratislava Round Tablep. 339
    Declaration of the Barbados Round Tablep. 341
    European Convention No. 124 on the Recognition of the legal personality of international NGOsp. 345
    Draft European Convention on the Tax Treatment in respect of certain Non-Profit Organisationsp. 349
    Table of Contents provided by Rittenhouse. All Rights Reserved.

    ISBN: 9789041122278
    ISBN-10: 9041122273
    Audience: Professional
    Format: Hardcover
    Language: English
    Number Of Pages: 384
    Published: 18th December 2003
    Publisher: Kluwer Law International
    Country of Publication: NL
    Dimensions (cm): 24.77 x 17.15  x 2.54
    Weight (kg): 0.74