Cross-Border Charitable Giving and its Tax Limitations

IBFD Bulletin for International Taxation, Volume 67, Number 11, pp. 611-625, November 2013

Posted: 3 Nov 2015

See all articles by Sabine Heidenbauer

Sabine Heidenbauer

Vienna University, Institute for Austrian and International Taxlaw; Max Planck Institute for Tax Law and Public Finance

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Brigitte Muehlmann

Babson College

Miranda Stewart

University of Melbourne - Law School; Australian National University (ANU) - Crawford School of Public Policy

Otmar Thoemmes

Independent

Tina Tukic

Independent

Date Written: November 1, 2013

Abstract

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

Keywords: charitable contributions, cross-border, international, Australia, Austria, Germany, Netherlands, United States, EU, tax treaties

JEL Classification: H2, L3, K34

Suggested Citation

Heidenbauer, Sabine and Hemels, Sigrid and Muehlmann, Brigitte and Stewart, Miranda and Thoemmes, Otmar and Tukic, Tina, Cross-Border Charitable Giving and its Tax Limitations (November 1, 2013). IBFD Bulletin for International Taxation, Volume 67, Number 11, pp. 611-625, November 2013, Available at SSRN: https://ssrn.com/abstract=2684733

Sabine Heidenbauer (Contact Author)

Vienna University, Institute for Austrian and International Taxlaw ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

Max Planck Institute for Tax Law and Public Finance

Marstallplatz 1
Munich, 80539
Germany

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

Brigitte Muehlmann

Babson College ( email )

Babson Park, MA 02157
United States
781-239-5953 (Phone)

HOME PAGE: http://www.babson.edu/Academics/faculty/profiles/Pages/muehlmann-brigitte-.aspx

Miranda Stewart

University of Melbourne - Law School ( email )

Melbourne, Victoria 3010
Australia
+61 3 8344 6544 (Phone)

Australian National University (ANU) - Crawford School of Public Policy ( email )

7 Liversidge Street
Lennox Crossing
Canberra, ACT 0200
Australia

HOME PAGE: http://https://crawford.anu.edu.au/people/academic/miranda-stewart

Otmar Thoemmes

Independent ( email )

Tina Tukic

Independent ( email )

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