Taxation and Philanthropy
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2020
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| Series: | OECD Tax Policy Studies
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider |
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| Physical Description: | 138 p. 21 x 28cm |
| ISBN: | 9789264331020 9789264406193 9789264868823 |