Cross-border philanthropy

Abstract 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.

Authors

Publication Details

Journal
Trusts & Trustees
Published
2024-09-23
DOI
https://doi.org/10.1093/tandt/ttae072
Citations
2
Primary Topic
Sharing Economy and Platforms
Type
article
Field-Weighted Citation Impact
0.00
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article

Cross-border philanthropy

Simon Weil
2 citations
Trusts & Trustees
Sharing Economy and Platforms
article

Cross-border philanthropy

Simon Weil
article en
2 citations

Abstract

Abstract 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.

Trusts & TrusteesVol. 30(9)
Openalex Percentile: Top 76%
Sharing Economy and Platforms
DOISourceOpenAlex
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Cross-border philanthropy — Simon Weil · Trusts & Trustees (2024) | TGRS Research Map | TGRS