![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Sigrid Hemels
Visiting professor
![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
De ANBI-intermediair: meer dan een doorgeefluik
The charity-intermediary: more than a pass through
Author
Summary, in English
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.
Department/s
- Department of Business Law
Publishing year
2018-06-14
Language
Other
Pages
766-775
Publication/Series
Weekblad fiscaal recht
Volume
147
Issue
7243
Links
Document type
Journal article
Publisher
Wolters Kluwer
Topic
- Law
Keywords
- tax law
- charity
- gift deduction
Status
Published
ISBN/ISSN/Other
- ISSN: 0043-1796