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Willem Hondius
None
The Tax Treatment of NGO's
Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich ...
Foundations
From a comparative point of view, Frits Hondius and Tymen van der Ploeg present the different elements of the law pertaining to foundations and charities and discuss the variety of methods used to solve the problems surrounding the protection of property set aside for public benefit. They also describe clearly how Anglo-American trusts and corporations can be foundations in the form of a legal person in civil law. The authors deal with the laws of more than thirty countries. These laws may have the same goals in many ways, but the methods of attaining them appear to be remarkably different.
The Yugoslav community of nations
No detailed description available for "The Yugoslav community of nations".
Not-for-Profit Law
Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.
African Literary NGOs
Proposing the novel concept of the "literary NGO," this study combines interviews with contemporary East African writers with an analysis of their professional activities and the cultural funding sector to make an original contribution to African literary criticism and cultural studies.
Tax and Government in the 21st Century
With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
