search query: @indexterm TREATIES / total: 16
reference: 15 / 16
| Author: | Koele, I. A. |
| Title: | Taxation of charities: A landlocked regime ? |
| Journal: | European Taxation
1997 : SEP/OCT, VOL. 37:9-10, p. 331-335 |
| Index terms: | CHARITIES OECD TREATIES LEGISLATION |
| Language: | eng |
| Abstract: | Although the taxation of charities operating across borders has been an area of interest for several decades to international tax practitioners, there has not been harmonization in the very area. As more charities become active internationally, the call to liberalize the tax privileges of charities on international level is getting stronger. Legislatures are asked to recognize the "international public" aims of philantrophy, while at same time they are having to deal with the fact that charities have become a professional "industry". |
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