Taxation and Cultural Heritage.
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Amsterdam : IBFD Publications USA, Incorporated, 2022.
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eBook
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1st ed.
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9789087227456
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1 online resource (458 pages)
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English

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A comparative and interdisciplinary study on how tax law and budgetary policies - both international and domestic - have an impact on the protection and promotion of cultural heritage.
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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2023. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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APA Citation, 7th Edition (style guide)

Federico, L. d. (2022). Taxation and Cultural Heritage . IBFD Publications USA, Incorporated.

Chicago / Turabian - Author Date Citation, 17th Edition (style guide)

Federico, Lorenzo del. 2022. Taxation and Cultural Heritage. IBFD Publications USA, Incorporated.

Chicago / Turabian - Humanities (Notes and Bibliography) Citation, 17th Edition (style guide)

Federico, Lorenzo del. Taxation and Cultural Heritage IBFD Publications USA, Incorporated, 2022.

MLA Citation, 9th Edition (style guide)

Federico, Lorenzo del. Taxation and Cultural Heritage IBFD Publications USA, Incorporated, 2022.

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Grouped Work ID7bf08c74-4c7c-17ab-8c47-ca78916c7824-eng
Full titletaxation and cultural heritage
Authorfederico lorenzo del
Grouping Categorybook
Last Update2023-03-28 17:59:37PM
Last Indexed2024-10-25 02:03:03AM

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5050 |a Cover -- Title -- Copyright -- Chapter 1: Introduction -- Chapter 2: Public Finance and Tax Measures for Cultural Heritage: Issues, Methodologies and Guidelines -- 2.1. Themes, problems and objectives -- 2.2. The reasons why states finance cultural heritage -- 2.3. The policies of the European Union -- 2.3.1. From the prohibition to modernization of State aid -- 2.4. The role of UNESCO and its current crisis -- 2.5. Comparative analysis -- Part 1: International and European Legal Framework -- Chapter 3: The OECD Guidelines and Their Impact on National Policies for Cultural Heritage -- Summary -- 3.1. Introduction -- 3.2. Public intervention for culture - The cultural economics perspective -- 3.3. Policy transfer -- 3.4. The notion of culture -- 3.5. The OECD - A brief introduction -- 3.6. The OECD and cultural heritage -- 3.7. Conclusion -- Chapter 4: The Funding of World Cultural Heritage by UNESCO -- 4.1. Introduction -- 4.2. Internal organization and financial resources -- 4.3. Direct funding from UNESCO -- 4.3.1. Inclusion on the World Heritage List -- 4.3.2. International assistance -- 4.3.3. Protection of world heritage in danger -- 4.4. Involvement of the private sector: The case of public-private partnerships -- 4.5. Conclusion -- Chapter 5: Financing the Protection of Cultural Heritage in the European Union: The Legal Framework for Tax and Non-Tax Instruments -- 5.1. Introduction -- 5.2. EU competences in the area of culture and the protection of cultural heritage -- 5.3. The principles of the EU framework for action on cultural heritage -- 5.4. EU direct and indirect funding and tax incentives for private financing: The ambiguous EU legal framework -- 5.5. Future perspectives: Common cultural heritage, common institutions, common taxes? -- Chapter 6: European Ties to Tax Policies and the State Aid System.
5058 |a 6.1. Introduction: Culture, EU law and tax policy -- 6.1.1. Defining culture: Legal transplants and the autonomy of EU law -- 6.2. EU State aid policy -- 6.2.1. The notion of State aid -- 6.2.1.1. When is there an economic activity? -- 6.2.1.2. When is there an effect on trade? -- 6.2.1.3. Where to draw the line? Situations in which there is no State aid -- 6.2.2. The need to notify as a general rule -- 6.2.3. The General Block Exemption Regulation -- 6.2.4. The exceptional flexibility in the COVID-19 crisis -- 6.3. Conclusion -- Chapter 7: The Public Funding of Culture: The Uncertain Boundary between State Aid and Non-State Aid -- 7.1. Introduction -- 7.2. From the Leipzig-Halle judgment to Regulation 651/2014 -- 7.3. The Commission Notice on the notion of State aid and culture as economic activity -- 7.3.1. The effects on competition and trade between Member States -- 7.4. Conclusion -- Chapter 8: Cultural Heritage, Taxation and Constitutional Traditions Common to EU Member States: Exploring the Scope of Article 167 of the TFEU -- 8.1. Introduction -- 8.2. A twofold constitutional dimension of culture -- 8.3. The national tax measures to preserve cultural sites: Criticisms of the state dimension of cultural heritage -- 8.4. Towards a people-centred approach to preserving cultural heritage: An EU proposal to enforce cultural rights -- 8.4.1. The need for a specific tax regime to engage communities in preserving cultural heritage -- 8.4.2. The European Union's role in fostering a community-centred approach to preserving cultural heritage -- 8.5. Conclusion -- Chapter 9: International Tax Treaties and Cultural Heritage -- 9.1. Introduction -- 9.2. OECD Model -- 9.2.1. Scope of DTCs: Residence -- 9.2.2. Special tax regimes -- 9.2.3. Limitation-on-benefits clauses -- 9.2.4. No mutual recognition, notwithstanding the non-discrimination article.
5058 |a 9.2.5. Conclusion on the position of cultural heritage charities under treaties based on the OECD Model -- 9.3. UN Model -- 9.4. US Model -- 9.4.1. Scope: Residence -- 9.4.2. Special tax regimes -- 9.4.3. Limitations on benefits -- 9.4.4. Non-discrimination and reciprocal exemption of charities -- 9.4.5. Donors to charities -- 9.5. OECD Model on taxes on estates, inheritance and gifts -- 9.5.1. Commentary on the OECD EIGMC -- 9.5.2. Examples of gift and inheritance treaties referring to charities -- 9.6. US Estate and Gift Model Convention -- 9.7. Conclusion -- Part 2: National Experiences -- Chapter 10: The US Experience -- 10.1. Introduction -- 10.1.1. Federal context -- 10.1.2. State and local context -- 10.1.3. Tax context -- 10.2. Systemic framework -- 10.2.1. Tax incentives for cultural heritage owners -- 10.2.1.1. Tax deduction for donations of full title to property -- 10.2.1.2. Tax deduction for donations of a partial interest in real property -- 10.2.1.3. Tax credit for rehabilitation of historic structures -- 10.2.1.4. Relief from local property taxes -- 10.2.2. Tax incentives for patrons -- 10.2.3. Tax incentives for museums and other non-profit organizations -- 10.2.4. Tax incentives for art cities -- 10.3. Tax incentives for attracting international investors -- 10.4. Best practices -- 10.4.1. The importance of the charitable deduction -- 10.4.2. Reliance on non-tax experts -- 10.4.3. The intricacies of the deduction for conservation easements -- 10.5. Conclusion -- Chapter 11: The French Experience -- 11.1. Introduction -- 11.2. Systematic framework -- 11.2.1. Tax incentives for cultural heritage owners -- 11.2.2. Tax incentives for patrons -- 11.2.3. Tax incentives for museums and non-profits -- 11.2.4. Tax incentives for art cities -- 11.3. Tax incentives for attracting international investors -- 11.4. Best practices.
5058 |a 11.5. Conclusion -- Chapter 12: The Italian Experience -- 12.1. Introduction -- 12.2. Systematic framework -- 12.2.1. Tax incentives for cultural heritage owners -- 12.2.1.1. A deduction for the maintenance expenses of historical-artistic movable or immovable assets (articles 15 and 100 of the TUIR) incurred by those obliged to maintain such assets -- 12.2.1.2. Reductions in income tax for owners of historical-artistic property (articles 37 and 90 of the TUIR) -- 12.2.1.3. Reductions in property taxes for owners of real estate of historical-artistic interest (article 1(747) of Law no. 160/2019) -- 12.2.1.4. Exemption from inheritance and gift tax (article 13 of Legislative Decree no. 346/1990) for assets expressly qualified as historical-artistic assets -- 12.2.1.5. Reduction of more than half of the VAT rate for the importation and transfer of works of art by the artist (article 39 of Law Decree no. 41/1995) -- 12.2.1.6. Possibility (to be implemented) to pay taxes "in kind" through historical-artistic goods (article 28-bis of Presidential Decree no. 602/1973 and article 39 of Legislative Decree no. 346/1990) -- 12.2.1.7. Exemption from income tax for capital gains derived from stand-alone sales of artwork -- 12.2.2. Tax incentives for patrons -- 12.2.2.1. Deduction of gifts and liberal donations (articles 15 and 100 of the TUIR) -- -- 12.2.2.2. Deduction of gifts and liberal donations in cash or in kind to entities whose purpose is the protection, promotion and enhancement of historical-artistic assets pursuant to the Code of Cultural Heritage (article 14 of Law Decree no. 35/2005) -- 12.2.2.3. Special deduction in case of gifts and liberal donations to special entities qualifying as special or non-profit entities (enti del terzo settore) (article 83 of Legislative Decree no. 117/2017) -- 12.2.2.4. Art bonus (article 1 of Law Decree no. 83/2014).
5058 |a 12.2.3. Tax incentives for museums and non-profits -- 12.2.4. Tax incentives for art cities -- 12.3. Tax incentives for attracting international investors -- 12.4. Best practices -- 12.5. Conclusion -- Chapter 13: The Spanish Experience -- 13.1. Introduction -- 13.2. Systematic framework -- 13.2.1. Tax incentives for cultural heritage owners -- 13.2.2. Tax incentives for patrons -- 13.2.3. Tax incentives for museums and non-profits -- 13.2.4. Tax incentives for art cities -- 13.3. Tax incentives for attracting international investors -- 13.4. Best practices -- Chapter 14: The German Experience -- 14.1. Introduction -- 14.2. Systematic framework -- 14.2.1. Tax incentives for cultural heritage owners -- 14.2.1.1. Income tax deductions and accelerated depreciation -- 14.2.1.2. Exemption from property tax -- 14.2.1.3. Special inheritance and gift tax treatment -- 14.2.2. Tax incentives for patrons -- 14.2.3. Tax incentives for museums and non-profit organizations -- 14.2.4. Tax incentives for art cities -- 14.3. Tax incentives for attracting international investors -- 14.4. Best practices -- Chapter 15: The Austrian Experience -- 15.1. Introduction -- 15.2. Systematic framework -- 15.2.1. Tax incentives for cultural heritage owners -- 15.2.2. Tax incentives for patrons -- 15.2.3. Tax incentives for museums and non-profits -- 15.2.4. Tax incentives for art cities -- 15.3. Tax incentives for attracting international investors -- 15.4. Best practices -- 15.5. Conclusion -- Chapter 16: The Swedish Experience -- 16.1. Introduction -- 16.2. Systematic framework -- 16.2.1. General legal framework -- 16.2.2. Tax incentives for cultural heritage owners -- 16.2.3. Tax incentives for patrons -- 16.2.4. Tax incentives for museums and non-profit organizations -- 16.2.5. Tax incentives for art cities.
5058 |a 16.3. Tax incentives for international investors, and other European and international measures.
520 |a A comparative and interdisciplinary study on how tax law and budgetary policies - both international and domestic - have an impact on the protection and promotion of cultural heritage.
588 |a Description based on publisher supplied metadata and other sources.
590 |a Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2023. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650 0|a Cultural property--Taxation--Law and legislation.
650 0|a Cultural property--Protection (International law).
650 0|a Cultural property--Protection--Law and legislation.
655 4|a Electronic books.
77608|i Print version:|a Federico, Lorenzo del|t Taxation and Cultural Heritage|d Amsterdam : IBFD Publications USA, Incorporated,c2022|z 9789087227449
7972 |a ProQuest (Firm)
85640|u https://ebookcentral.proquest.com/lib/pit/detail.action?docID=29236230|z Click to View