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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

De ANBI-intermediair: meer dan een doorgeefluik

The charity-intermediary: more than a pass through

Author

  • Sigrid Hemels
  • Renate Buijze

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

Document type

Journal article

Publisher

Wolters Kluwer

Topic

  • Law

Keywords

  • tax law
  • charity
  • gift deduction

Status

Published

ISBN/ISSN/Other

  • ISSN: 0043-1796