Charitable tax exemption, the
Auteur :
Colombo, John D / Hall, Mark A
Éditeur :
Taylor & Francis Ltd
ISBN :
9780367306205
Date de publication :
31 mai 2021
Dimensions :
24,1 x 15,2 cm
Poids :
970 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This book is a major contribution to the theory of tax law and provides an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. It is an essential reading for a wide range of lawyers dealing with taxes.