In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, cannot be reclaimed by the giver's heirs. In civil law countries the situation is quite different: Not only spouses, but issue and in some cases even ascendants, are entitled to a forced share of a...

On 14 September 2006, the European Court of Justice (ECJ) gave its decision in Case C-386/04: Centro di Musicologia Walter Stauffer versus Finanzamt München für Körperschaften. This decision will have an important impact on the way European governments deal with charities in other EU member...

The Report of the Working Party on Charities and Sporting Bodies recommended the establishment of a Commission for Charities in New Zealand, but at the same time concluded that no change should be made to the legal meaning of "charitable". This article is an assessment of these recommendations

Is that trust an ordinary trust or a business trust? The tax man says it makes a difference. Business lawyers commonly assume that trusts formed for their clients will be taxed as ordinary trusts under federal income tax rules. This generally means trust income is taxed to the beneficiaries when...

This paper builds on an analysis of VAT jurisdiction rules in Sydney Law School Research Paper No. 09/44, to consider intentional and unintentional double non-taxation issues in the context of VAT. Since a VAT is an indirect consumption tax, imposed on suppliers but intended to burden the...

This paper focuses on the principles underlying the jurisdiction to impose value-added-type consumption taxes (VATs). It analyses existing VAT models to identify the concept of consumption on which they are based and to determine whether there is a common language in which questions of...

The 21st century has ushered in an era of philanthropic globalization marked by a significant rise in international charitable giving. At the same time, cross-border philanthropy has raised legitimate fiscal and regulatory concerns for government. To understand how donor countries have responded...

In the Netherlands, special tax incentives apply for so called ‘public benefit pursuing entities' (hereinafter PBEs). Currently, the Dutch tax authorities have registered 50.000 PBEs. The main criterion is not whether the activities or the entities are not for profit, but whether these...