The fisc and the frontier: Approaches to cross-border charity in Australia and the UK
Data(s) |
01/05/2015
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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 | |
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 |