Charity Crossing Borders

Charity Crossing Borders

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Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law withThe Fundamental Freedomsa#39; Influence on Charity and Donor Taxation in Europe Sabine Heidenbauer ... 2.2.4 INTERNATIONAL ASPECTS Outbound Charitable Activities Interestingly, the majority of Member States scrutinised allows their domestic charities to operate ... (with a reference to HMRCa#39;s Inheritance Tax Manual, IHTM11128: Procedure: beneficiaries outside the United Kingdom.

Title:Charity Crossing Borders
Author:Sabine Heidenbauer
Publisher:Kluwer Law International - 2011


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