Cross-border philanthropy

被引：0
|
作者：
Weil, Simon [1 ]
机构：
[1] Charles Russell Speechlys LLP, London, England
来源：
TRUSTS & TRUSTEES | 2024年 / 30卷 / 09期
关键词：
D O I：
10.1093/tandt/ttae072
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
Focusing on the UK, this article explores optimal ways of effecting cross-border giving in the wake of the Finance (No. 2) Act 2023. In turn, I examine donations by resident taxpayers to foreign charities, the taxation of foreign charities within the UK and the transfer of funds from UK charities to foreign charities.
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页码：541 / 548
页数：8
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