Cross-Border Charitable Giving and Its Tax Limitations

Journal
Heidenbauer, S.; Hemels, S.J.C.; Muehlmann, B.W.; Stewart, M.; Thömmes, O.; Tukić, T.
Australia; Austria; European Union; International; Netherlands; United States
Bulletin for International Taxation 2013 (Volume 67), No. 11
PriceUSD 45

In this article, the authors examine the tax treatment of cross-border charitable contributions in selected countries, under EU law and in tax treaties.