Taxation of Cross-Border Philanthropy in Europe after Persche and Stauffer : From Landlock to Free Movement?

This study calls for less red-tape and non-discriminatory tax treatment for donors and philanthropic organisations throughout the European Member States. It examines the different ways that European Member States approach the question of comparability of foreign and domestic charitable organisations and the administrative procedures that charities and donors must follow in order to receive the tax incentives due to them.