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.

引用

页码：541 / 548

页数：8

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