The tax treatment of NGOs : legal, fiscal, and ethical standards for promoting NGOs and their activities /: legal, fiscal, and ethical standards for promoting NGOs and their activities. (2003)

• Record Type: Book
• Further Information: Note: Edited by Paul Bater, Frits Hondius, and Penina Kessler Lieber.
• Other Names: Bater, Paul; Hondius, Frits W (Frits Willem), 1927-; Lieber, Penina Kessler
• Contents: Foreward / Penina Kessler Lieber -- Preface: an enabling fiscal climate for NGOs; the role of the Europhil Trust / Frits Hodius ; Introduction: international tax issues relating to nonprofit organizations and their supporters / Paul Bater -- pt. I. National and regional perspectives. The reform of charity law in Scotland / Christine R. Barker ; Charity law development in the Commonwealth Caribbean / Trevor A. Carmichael ; An approach to nonprofit accounting: the Spanish case / Juana Fuentes Perdomo ; Status and taxation of representative offices of foreign and international NGOs in Russia / Natalia Bourtseva ; Legal and fiscal treatment of German nonprofit organizations / Klaus Neuhoff ; Taxation of corporate citizenship: an Austrian view / Friedrich Schwank ; Tax treatment of NGOs in the Nordic countries / Jur. Katerina Olsson ; United States tax treatment of nonprofit organizations / Penina Kessler Leiber ; Tax and the non-profit sector: the South African experience / Karen Nelson -- pt. II. International and comparative perspectives. The growing role of civil society organizations in the Third World and government policies towards them / Dorothy M. Guerrero ; Civil society as creators of social capital / Mary King ; Public benefit from a comparative perspective / Wino van Veen ; Theories of the federal income tax exemption for charities; thesis, antithesis and synthesis / Rob Atkinson ; Prerequisites for change / Arthur B.C. Drache ; Tax preferences for non-governmental organisations / Karla Simon & Lee Irish ; Tax privileges of NGOs and their benefactors: a landlocked privilege? / Ineke Koele -- Appendices. 1. Declaration of the Bratislava Round Table ; 2. Declaration of the Barbados Round Table ; 3. European Convention No. 124 on the recognition of the legal personalities of international NGOs ; 4. Draft European Convention on the tax treatment in respect of certain non-profit organisations.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 2003
• Extent: 1 online resource (376 pages)
• Subjects: 343.06/6; Non-governmental organizations -- Taxation -- Law and legislation; Nonprofit organizations -- Taxation -- Law and legislation; Non-governmental organizations -- Taxation -- Law and legislation; Nonprofit organizations -- Taxation -- Law and legislation; Belastingrecht; Niet-gouvernementele organisaties; Niet-commerciële dienstverlening; Niet-commerciële organisaties; Normen (bedrijfskunde/techniek); Nichtstaatliche Organisation; Steuerrecht; Rechtsvergleich
• Languages: English
• ISBNs: 9789041179999; 9041179992
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.