Franklin

Taxation and Philanthropy / Organisation for Economic Co-operation and Development.

Author/Creator:
Organisation for Economic Co-operation and Development.
Publication:
Paris : OECD Publishing, 2020.
Format/Description:
Government document
Book
1 online resource (138 pages)
Series:
OECD tax policy studies 19900538 ; no.27.
OECD Tax Policy Studies 19900538 ; no.27
Status/Location:
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Subjects:
Social Issues/Migration/Health.
Taxation.
Summary:
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider.
Contents:
Conclusions and policy options
The case for providing tax concessions for philanthropy
The tax treatment of giving
The tax treatment of cross-border philanthropy
The tax treatment of philanthropic entities
Introduction
Executive Summary
Foreword.
Notes:
Title from title screen (viewed May 1, 2017).
Contributor:
SourceOECD (Online service)
ISBN:
9789264331020
9789264406193
9789264868823
Access Restriction:
Restricted for use by site license.