haku: @journal_id 523 / yhteensä: 381
viite: 59 / 381
| Tekijä: | |
| Otsikko: | Country reports: Austria, France, Germany, Netherlands, Spain, Switzerland, United Kingdom and the United States |
| Lehti: | European Taxation
1997 : SEP/OCT, VOL. 37:9-10, p. 340-376 |
| Asiasana: | REPORTS EUROPE USA LEGISLATION CASE STUDIES |
| Kieli: | eng |
| Tiivistelmä: | The area of interest to international tax practitioners during several decades has been the taxation of charities operating across borders. Despite of the interest, there has been almost no harmonization in the area. The case studies as the basis for the country reports are designed to illustrate the various issues of taxation of charities crossing the country borders. There are country reports from several European countries and one of the United States. |
SCIMA