A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost pri

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

Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the

Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States op