Why this book?
In recent years, the importance of support from charities and social investments has increased substantially, but cross-border philanthropy still remains hampered by numerous tax issues. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, this book attempts to find a common approach to solve the tax obstacles of international philanthropy.
The book begins by defining the scope of the study including the concept of “landlock”, political philosophies substantiating tax relief for philanthropic organizations and an analysis of bilateral treaties. It also examines whether EU law allows states (within and without the European Union) to maintain “landlocked” tax positions and, if so, under what type of conditions this may be permitted. The book concludes with a proposal of a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.
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Author(s)
Ineke A. Koele obtained a degree in both Tax Law (1989) and Civil Law (1989, cum laude) from the University of Groningen. In 1990, she began working as a tax lawyer. She is currently a partner with Van Mens & Wisselink, Utrecht, the Netherlands, where she heads the Private Clients & Charities practice. Ms Koele has published numerous articles on international tax issues and is a prominent speaker at domestic and international taxation events.