haku: @author Wheeler, J. / yhteensä: 4
viite: 1 / 4
« edellinen | seuraava »
| Tekijä: | Wheeler, J. |
| Otsikko: | The tax treatment of charitable organizations. |
| Lehti: | European Taxation
1994 : JAN, VOL. 34:1, p. 9-16 |
| Asiasana: | TAXATION EUROPEAN COMMUNITY NON-PROFIT ORGANIZATIONS |
| Kieli: | eng |
| Tiivistelmä: | The essence of the international tax problems faced by the charitable sector is the parochial nature of the relief from taxation granted by most countries of the world. In some cases a further condition is imposed that the organization's charitable activities are carried out in that state. How can a state be expected to support activities in another state which it prohibits internally? This article suggests a framework for the solution of these problems. This article is concerned with the charitable sector, but many of problems discussed are relevant to the whole none-profit sector which encompasses many organizations wielding considerable economic power, such as pension funds. |
« edellinen | seuraava »
SCIMA