Prof. dr. Sigrid Hemels. The European Foundation Proposal An effective , efficient and feasible solution for tax issues related to cross border charitable giving and fundraising?. Tax incentives historically only applied to (gifts to) resident charities.
The European Foundation ProposalAneffective, efficient and feasiblesolutionfortax issues related to cross border charitablegiving and fundraising?
This makes cross border charitable giving and fundraising less attractive tax barrierProblems relating to cross border charitable fundraising
Something is missing….
risk of FEs being set up in small MS without the means/priority to supevise and penalise.