(Online library) The Tax Treatment of Ngos: Legal, Fiscal and Ethical Standards for Promoting NGOs and their Activities






 | #12670910 in Books |  2003-12-18 | Original language:English | PDF # 1 |  9.21 x.88 x6.14l,1.54 | File Name: 9041122273 | 384 pages


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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 l...


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