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...

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Bibliographic Details
Format: Electronic eBook
Language:English
Published: Paris OECD Publishing 2020
Series:OECD Tax Policy Studies
Subjects:
Online Access:Volltext
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
Physical Description:1 Online-Ressource (138 Seiten) 21 x 28cm
ISBN:9789264331020
9789264406193
9789264868823
DOI:10.1787/df434a77-en