Taxation and Philanthropy:
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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2020
|
| Schriftenreihe: | OECD Tax Policy Studies
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (138 Seiten) 21 x 28cm |
| ISBN: | 9789264331020 9789264406193 9789264868823 |
| DOI: | 10.1787/df434a77-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047929681 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2020 xx o|||| 00||| eng d | ||
| 020 | |a 9789264331020 |9 978-92-64-33102-0 | ||
| 020 | |a 9789264406193 |9 978-92-64-40619-3 | ||
| 020 | |a 9789264868823 |9 978-92-64-86882-3 | ||
| 024 | 7 | |a 10.1787/df434a77-en |2 doi | |
| 035 | |a (ZDB-13-SOC)061359378 | ||
| 035 | |a (OCoLC)1312703431 | ||
| 035 | |a (DE-599)BVBBV047929681 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 245 | 1 | 0 | |a Taxation and Philanthropy |c Organisation for Economic Co-operation and Development |
| 264 | 1 | |a Paris |b OECD Publishing |c 2020 | |
| 300 | |a 1 Online-Ressource (138 Seiten) |c 21 x 28cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Tax Policy Studies | |
| 520 | |a 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 | ||
| 650 | 4 | |a Social Issues/Migration/Health | |
| 650 | 4 | |a Taxation | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/df434a77-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033311175 | |
Datensatz im Suchindex
| _version_ | 1818805973684322304 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| building | Verbundindex |
| bvnumber | BV047929681 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061359378 (OCoLC)1312703431 (DE-599)BVBBV047929681 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/df434a77-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047929681</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2020 xx o|||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264331020</subfield><subfield code="9">978-92-64-33102-0</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264406193</subfield><subfield code="9">978-92-64-40619-3</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264868823</subfield><subfield code="9">978-92-64-86882-3</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/df434a77-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061359378</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312703431</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047929681</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxation and Philanthropy</subfield><subfield code="c">Organisation for Economic Co-operation and Development</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2020</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (138 Seiten)</subfield><subfield code="c">21 x 28cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Tax Policy Studies</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Social Issues/Migration/Health</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/df434a77-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033311175</subfield></datafield></record></collection> |
| id | DE-604.BV047929681 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:55Z |
| indexdate | 2024-12-18T19:02:23Z |
| institution | BVB |
| isbn | 9789264331020 9789264406193 9789264868823 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033311175 |
| oclc_num | 1312703431 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (138 Seiten) 21 x 28cm |
| psigel | ZDB-13-SOC |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Tax Policy Studies |
| spelling | Taxation and Philanthropy Organisation for Economic Co-operation and Development Paris OECD Publishing 2020 1 Online-Ressource (138 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD Tax Policy Studies 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 Social Issues/Migration/Health Taxation https://doi.org/10.1787/df434a77-en Verlag kostenfrei Volltext |
| spellingShingle | Taxation and Philanthropy Social Issues/Migration/Health Taxation |
| title | Taxation and Philanthropy |
| title_auth | Taxation and Philanthropy |
| title_exact_search | Taxation and Philanthropy |
| title_exact_search_txtP | Taxation and Philanthropy |
| title_full | Taxation and Philanthropy Organisation for Economic Co-operation and Development |
| title_fullStr | Taxation and Philanthropy Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Taxation and Philanthropy Organisation for Economic Co-operation and Development |
| title_short | Taxation and Philanthropy |
| title_sort | taxation and philanthropy |
| topic | Social Issues/Migration/Health Taxation |
| topic_facet | Social Issues/Migration/Health Taxation |
| url | https://doi.org/10.1787/df434a77-en |