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International Charitable Giving

International Charitable Giving

  • 作者:
  • 出版商: Oxford University Press
  • ISBN: 9780199659258
  • 出版时间 November 2012
  • 规格: Hardback , 528 pages
  • 适应领域: International ? 免责申明:
    Countri(es) stated herein are used as reference only
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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    • The only comprehensive treatment of cross-border charitable giving, this book is an essential guide for all those involved in this complex area of the law
    • Provides extensive analysis of the broader and jurisdiction-specific issues surrounding international giving
    • Contains a range of jurisdiction-specific chapters, enabling easy comparison of the various legal systems
    • Written by a team of expert practitioners from leading global firms, offering accurate and authoritative information

    Recent years have seen increased interest in international philanthropy and cross-border charitable giving. A new generation of high-net-worth individuals, keen to dedicate part of their wealth to philanthropic purposes, and an increasingly global charitable landscape raise a range of complex issues. What is a 'charity'? Does that definition vary from one jurisdiction to another? Are domestic charities taxed differently to foreign organizations? 

    Written by a team of experts from around the world, International Charitable Giving provides a detailed and much-needed treatment of the interaction between the various legal systems at play in this complicated area of the law. By untangling the many issues facing practitioners, it facilitates clear and comprehensive advice to donors and recipients alike. 

    The book provides a comprehensive picture of the most important issues relevant to charitable giving and philanthropy worldwide, including taxation, issues surrounding money laundering and terrorist financing, and the role of EU Law. Alongside a thorough discussion of the broader issues impacting on charitable donation, the book includes a range of chapters on specific national legal systems, including Switzerland, Israel, and Hong Kong, as well as a chapter on Islamic Law. Each of the jurisdictions has been selected because of its tradition of charitable giving and relevance to the transfer of charitable monies internationally, as well as its importance in relation to the jurisprudence in the field. Expertly written, these chapters provide a detailed survey of the laws, regulations, and policies governing charities and their activities in the relevant jurisdiction, together with an examination of the procedures to be followed for tax-efficient transborder charitable giving.

    Readership: Primary: barristers and solicitors specializing in international private client work and charity law, including those who advise donors and charities who wish to donate, raise funds, or operate in jurisdictions other than their own. Also, those advising donors and charities who are looking to cooperate across borders. Secondary: practitioners working in private banks, charities, and academics interested in charity law and cross-border philanthropy.

  • Part I: Overview Chapters
    1: Christopher Groves and Alana Lowe-Petraske: The Practice of International Philanthropy
    2: Theresa Lloyd: Motivational Factors in International Philanthropy
    3: Robert Dumont: The Role of Tax Treaties in International Philanthropy
    4: Philip Moser and Raymond Hill: Tax Harmonization in the EU
    5: Clive Cutbill: Issues Relating to Money Laundering and Terrorist Financing
    6: Russell Clark and Christopher Salomons: The Role of the Offshore Charity
    Part II: Legal Systems
    7: Francis Houben: Belgium
    8: Peter Pearman: Bermuda
    9: Pierre Martel: Canada
    10: Alison Paines: England and Wales
    11: Line-Alexa Glotin: France
    12: Andreas Richter and Anna Katharina Gollan: Germany
    13: Patrick Hamlin and Philip Munro: Hong Kong
    14: Cormac Brennan: Ireland
    15: Lyat Eyal, Alon Kaplan, Shlomo Kerem, and Eitan Tsachor: Israel
    16: Ineke Keole: The Netherlands
    17: Simon Mackintosh: Scotland
    18: Luc Hafner and Adrien Tharin: Switzerland
    19: Richard Cassell: United States of America
    20: Ian Edge: Islamic Law

  • Edited by Clive Cutbill, Consultant, Withers Worldwide LLP, Alison Paines, Partner; Head of Charities and Philanthropy Group, Withers Worldwide LLP, and Murray Hallam, Consultant, Withers Worldwide LLP 

    Clive Cutbill is a Consultant to Withers LLP, where he advises charities and donors in relation to tax-efficient giving and funding. His practice extends beyond the domestic to the cross-border context and encompasses advice on venture philanthropy, social investment, and the structuring of transactions involving charities and others so as to deliver maximum social benefit. He chairs the STEP Philanthropy Advisors Group. He is an editor of Practical Trust Precedents and Practical Will Precedents, a contributor to Tolley's Charities Manual, and collaborated with German lawyers on the English chapter of Handbuch des Internationalen Stiftungsrechts.

    Alison Paines is Head of the Charities and Philanthropy Group at Withers LLP, where she has over 25 years' experience in advising charities and non-profit bodies, as well as those who contract with and donate to them. She is immediate past Chairman of the Charity Law Association. She is the co-author of the Charities chapter ofTolley's Revenue Law: Principles and Practice, and has contributed to a book by the Bertlesmann Foundation on comparative legal structures for charities and other non-profits across the European Union.

    Murray Hallam is a Consultant to Withers LLP, where he advises on all aspects of charity law, as well as on trust law and tax for the private client, estate planning, heritage property and probate. He is an editor of Practical Trust Precedents and Practical Will Precedents, having been one of the first authors of both volumes, and is also an editor on McCutcheon on Inheritance Tax.

     

    Contributors: 
    Cormac Brennan, O'Connell Brennan Solicitors
    Richard Cassell, Withers LLP 
    Russell Clark, Carey Olsen 
    Clive Cutbill, Withers LLP 
    Robert Dumont, Deloitte Tax LLP 
    Ian Edge, 3 Paper Buildings & SOAS 
    Lyat Eyal, Alon Kaplan International Law Firm
    Line-Alexa Glotin, UGGC & Associes 
    Anna Katharina Gollan, Poellath & Partner 
    Christopher Groves, Withers LLP
    Luc Hafner, Borel & Barbey 
    Patrick Hamlin, Withers LLP
    Raymond Hill, Monckton Chambers 
    Francis Houben, Legal and Tax Management SPRL 
    Alon Kaplan, Alon Kaplan International Law Firm 
    Shlomo Kerem, Legal Counsel, Bank Hapoalim 
    Ineke Koele, Koele PC
    Theresa Lloyd, Theresa Lloyd Associates 
    Alana Lowe-Petraske, Withers LLP
    Simon Mackintosh, Turcan Connell
    Pierre Martel, Stikeman Elliott LLP 
    Philip Moser QC, Monckton Chambers
    Philip Munro, Withers LLP
    Alison Paines, Withers LLP 
    Peter Pearman, Conyers Dill & Pearman 
    Andreas Richter, Poellath & Partner 
    Christopher Salomons, Withers LLP
    Adrien Tharin, Borel & Barbey
    Eitan Tsachor, Eitan Tsachor & Co-Law Office

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