The fisc and the frontier: Approaches to cross-border charity in Australia and the UK


Autoria(s): McGregor-Lowndes, Myles; Tarr, Julie-Anne; Silver, Natalie
Data(s)

01/05/2015

Resumo

The late twentieth century witnessed the transformation of the global economy beyond the fixed geographic boundaries of the nation-state system to one dominated by financial centers, global markets, and transnational firms. In the two decades to 2011, cross-border philanthropy from OECD Development Assistance Committee (DAC) donor countries to the developing world grew from approximately USD 5 billion to USD 32 billion (OECD, n.d.),[1] with some estimates for 2011 as high as USD 59 billion (Center for Global Prosperity, 2013). This is only part of cross-border philanthropy, which also includes remittances from migrant communities, social-media-enabled global fundraising, and medical research collaborations.

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/90035/

Publicador

Agora Foundation

Relação

http://eprints.qut.edu.au/90035/1/Fisc%20frontier%20penultimate.pdf

http://thephilanthropist.ca/

McGregor-Lowndes, Myles, Tarr, Julie-Anne, & Silver, Natalie (2015) The fisc and the frontier: Approaches to cross-border charity in Australia and the UK. The Philanthropist.

Fonte

Australian Centre for Philanthropy and Nonprofit Studies; QUT Business School; School of Accountancy

Palavras-Chave #150100 ACCOUNTING AUDITING AND ACCOUNTABILITY #150107 Taxation Accounting #Canadian Charities #cross border charities #tax havens #charitable trusts #tax treatment #fiscal policies #UK tax on charities
Tipo

Journal Article