IDEAS home Printed from https://ideas.repec.org/h/spr/crechp/978-981-287-832-8_6.html
   My bibliography  Save this book chapter

Tax Incentives Crossing Borders

In: Tax Incentives for the Creative Industries

Author

Listed:
  • Renate Buijze

    (Erasmus School of Law, Erasmus University Rotterdam)

Abstract

Many countries grant tax incentives for charitable gifts. These incentives, however, are not unambiguous in the case of cross-border gifts. Yet, potential donors to the creative industries have expanded across countries, providing fundraising opportunities outside the arts organization’s country of residence. Although this provides opportunities for the creative industries, governments often have not anticipated this. In many countries, tax incentives for gifts to arts organizations remain a domestic issue. This creates tax barriersTax barriers to raising funds abroad for arts organizations, as they face unequal competition with domestic arts organizations. Governments and private initiatives can overcome the tax barriers for cross-border charitable gifts. This chapter provides an overview of the current solutions that have been initiated by states and solutions initiated by private organizations in accordance with legislation. Furthermore, the crucial factors that influence the effectivenessEffectiveness of these solutions are indicated. The solutions are applicable to cross-border situations in general, but are illustrated through examples derived from the Netherlands.

Suggested Citation

  • Renate Buijze, 2017. "Tax Incentives Crossing Borders," Creative Economy, in: Sigrid Hemels & Kazuko Goto (ed.), Tax Incentives for the Creative Industries, chapter 0, pages 85-104, Springer.
    • Handle: RePEc:spr:crechp:978-981-287-832-8_6
    DOI: 10.1007/978-981-287-832-8_6
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Breen Oonagh B. & Cordery Carolyn J., 2022. "Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity," Nonprofit Policy Forum, De Gruyter, vol. 13(4), pages 273-305, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:crechp:978-981-287-832-8_6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.