Through the pass through doctrine, the charity intermediary in the Netherlands can not be used to obtain gift deduction for gifts to foreign charities. From empirical research, however, it appears that in certain situations the intermediary is preferable because of cost efficiency reasons. The intermediary also acts as a quality controller. Also in the light of the government's reaction on the evaluation of tax incentives for charities, the pass through doctrine should revised, so the authors argue.
|Translated title of the contribution||The charity-intermediary: more than a pass through|
|Number of pages||10|
|Journal||Weekblad fiscaal recht|
|Publication status||Published - 2018 Jun 14|
Subject classification (UKÄ)
- tax law
- gift deduction