De ANBI-intermediair: meer dan een doorgeefluik

Research output: Contribution to journalArticle

Abstract

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.

Details

Authors
Organisations
Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law

Keywords

  • tax law, charity, gift deduction
Original languageOther
Article number113
Pages (from-to)766-775
Number of pages10
JournalWeekblad fiscaal recht
Volume147
Issue number7243
Publication statusPublished - 2018 Jun 14
Publication categoryResearch
Peer-reviewedNo