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
Date Written: November 1, 2013
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: Suggested Citation