Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity
This study examines the structural and policy obstacles hampering free movement of philanthropic capital across the EU’s ‘sea of generosity’. While free movement of capital is a key element in the EU single market as enshrined in the Treaty of Maastricht, this principle previously focused on the for...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
De Gruyter
2022-08-01
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| Series: | Nonprofit Policy Forum |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/npf-2021-0031 |