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In this article, the authors examine the tax treatment of cross-border charitable contributions in selected countries, under EU law and in tax treaties.
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The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to
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International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the netw