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:
https://lup.lub.lu.se/record/09d9bf0c-2dcd-4a56-b0f3-fab781dda99a
- author
- Hemels, Sigrid
LU
and Buijze, Renate
- organization
- alternative title
- The charity-intermediary: more than a pass through
- publishing date
- 2018-06-14
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- tax law, charity, gift deduction
- in
- Weekblad fiscaal recht
- volume
- 147
- issue
- 7243
- article number
- 113
- pages
- 10 pages
- publisher
- Wolters Kluwer
- ISSN
- 0043-1796
- language
- Dutch
- 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
- 2022-06-20 16:28:55
@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.}},
author = {{Hemels, Sigrid and Buijze, Renate}},
issn = {{0043-1796}},
keywords = {{tax law; charity; gift deduction}},
language = {{dut}},
month = {{06}},
number = {{7243}},
pages = {{766--775}},
publisher = {{Wolters Kluwer}},
series = {{Weekblad fiscaal recht}},
title = {{De ANBI-intermediair: meer dan een doorgeefluik}},
url = {{http://deeplinking.kluwer.nl/?param=00D05E34&cpid=WKNL-LTR-Nav2}},
volume = {{147}},
year = {{2018}},
}