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De ANBI-intermediair: meer dan een doorgeefluik

Hemels, Sigrid LU and Buijze, Renate (2018) In Weekblad fiscaal recht 147(7243). p.766-775
Abstract
Through the pass through doctrine, the charity intermediary in the Netherlands can not be used to obtain gift deduction for gifts to foreign charities. From empirical research, however, it appears that in certain situations the intermediary is preferable because of cost efficiency reasons. The intermediary also acts as a quality controller. Also in the light of the government's reaction on the evaluation of tax incentives for charities, the pass through doctrine should revised, so the authors argue.
Please use this url to cite or link to this publication:
author
organization
alternative title
The charity-intermediary: more than a pass through
publishing date
type
Contribution to journal
publication status
published
subject
keywords
tax law, charity, gift deduction
in
Weekblad fiscaal recht
volume
147
issue
7243
pages
10 pages
publisher
Wolters Kluwer
ISSN
0043-1796
language
Other
LU publication?
yes
id
09d9bf0c-2dcd-4a56-b0f3-fab781dda99a
alternative location
http://deeplinking.kluwer.nl/?param=00D05E34&cpid=WKNL-LTR-Nav2
date added to LUP
2018-06-18 08:30:14
date last changed
2018-06-19 13:50:13
@article{09d9bf0c-2dcd-4a56-b0f3-fab781dda99a,
  abstract     = {Through the pass through doctrine, the charity intermediary in the Netherlands can not be used to obtain gift deduction for gifts to foreign charities. From empirical research, however, it appears that in certain situations the intermediary is preferable because of cost efficiency reasons. The intermediary also acts as a quality controller. Also in the light of the government's reaction on the evaluation of tax incentives for charities, the pass through doctrine should revised, so the authors argue.},
  articleno    = {113},
  author       = {Hemels, Sigrid and Buijze, Renate},
  issn         = {0043-1796},
  keyword      = {tax law,charity,gift deduction},
  language     = {mis},
  month        = {06},
  number       = {7243},
  pages        = {766--775},
  publisher    = {Wolters Kluwer},
  series       = {Weekblad fiscaal recht},
  title        = {De ANBI-intermediair: meer dan een doorgeefluik},
  volume       = {147},
  year         = {2018},
}