The Tax Treatment Of Ngo S
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The Tax Treatment Of Ngo S
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Author : Paul Bater
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2004-01-01
The Tax Treatment Of Ngo S written by Paul Bater and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Law categories.
Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.
The Tax Treatment Of Cross Border Donations
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Author : Paul Bater
language : en
Publisher:
Release Date : 1994
The Tax Treatment Of Cross Border Donations written by Paul Bater and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Charitable uses, trusts, and foundations categories.
Taxmann S Trusts Ngos Ready Reckoner Practical Commentary On The Tax Implications During The Life Cycle Of Charitable Trusts Ngos With Various Tutorials Guides Finance Act 2023 Edition
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Author : Dr. Manoj Fogla
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-04-25
Taxmann S Trusts Ngos Ready Reckoner Practical Commentary On The Tax Implications During The Life Cycle Of Charitable Trusts Ngos With Various Tutorials Guides Finance Act 2023 Edition written by Dr. Manoj Fogla and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-25 with Law categories.
This book explains the tax implications during the life cycle of a charitable trust, starting from incorporation, registration, maintenance of books of account, scheme of taxation, computation of income, filing of the income-tax return, audit report, cancellation of registration, forfeiture of exemption, etc. It contains an extensive discussion of the provisions of the Income-tax Act, tutorials and guides on filing various forms under the Act. This book is an essential resource for anyone interested in the legal landscape surrounding trusts & NGOs, containing a comprehensive collection of landmark rulings on all controversial issues. The Present Publication is the 4th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Manoj Fogla, CA Suresh Kumar Kejriwal & CA Tarun Kumar Madaan, with the following noteworthy features: • [Clear & Accessible Language] is followed throughout this book • [Analysis & Impact of Amendments] by the Finance Act 2023 • [Exhaustive Coverage of the Registration & Approval Process] under the following Sections: o Section 12AB o Section 10(23C) o Section 80G • [Explanation to the Scheme of Taxation & Computation of Income] of NGOs • [Practical Guide] for the following: o Filing Registration Application in Form No. 10A and Form No. 10AB o Filing of Statements of Donations in Form No. 10BD o Filing of Audit Reports in Form 10B and Form 10BB • [Flowcharts & Illustrations] explaining the law relating to the taxation of NGOs • [Landmark Rulings] on all controversial issues • [Tabular Overview of Compliances] has been provided in this book • [Impact Analysis of Supreme Court Rulings] in the case of New Noble Educational Society [2022] 143 taxmann.com 276 (SC) and Ahmedabad Urban Development Authority [2022] 144 taxmann.com 78 (SC) The detailed contents of the book are as follows: • Introduction and Legal Framework of NGOs in India • Meaning of Charitable Purpose • Religious & Partly Religious Trust • Amendment of Trust Deed • Registration Scheme under Section 12AB • Registration of Trust Formed without an Instrument • Practical Guide to Registration under Section 12AB • Conditions for claiming exemption under Sections 11 and 12 • Scope of Income under Section 11 • Application of Income • Scheme of Taxation and Computation of Income • Corpus Donation • Inter-charity Donations • Project Grants whether Income • Implications of Section 2(24)(xviii) on Grant and Corpus Donation • Treatment of Donations in Kind • Treatment of Capital Gains • Treatment of Depreciation • Business Activity under Section 2(15) • Incidental Business under section 11(4A) and Business held as Trust Property under Section 11(4) • Options available for accumulation of Income • Specified Modes of Investments or Deposits under section 11(5) • Set-off & carry forward of past deficit • Source of Application of Income • Anonymous Donations • Penal Taxation of NGOs • Cancellation of Registration • Tax on Accreted Income of NGOs • Taxation when Registration Status is Lost • Approval under Section 80G • Practical Guide to Approval under Section 80G • Practical Guide to Furnish Statement of Donations in Form 10BD • Tax Implication of CSR Expenditure • International Activities of NGOs Outside India • Maintenance of Books of Account • Requirement of Audit under Section 12A • Practical Guide to Upload Audit Report in Form 10BB • Practical Guide to Upload Audit Report in Form 10B • Requirement to Submit ITR under section 12A • Practical Guide to File Form ITR-7 • Forfeiture of various Incomes under Section 13 • Forfeiture – Charitable activity for a particular religious community or caste • Forfeiture – Benefit to Interested Person • Forfeiture – Violation Regarding Investment under Section 13(1)(d) • Forfeiture – Investment in Section 8 Company and Incubatee Companies • Overview and Fundamental Concepts of Exemption Scheme under Section 10(23C) • Government Funded and up to INR 5 crore Annual Receipt Institutions • Exemptions and Conditions for Approval under Section 10(23C) • Approval and Cancellation under section 10(23C) • Practical Guide to Approval under section 10(23C) • Tabular Overview of Compliances under Section 10(23C) • Comparative Analysis under Sections 11 & 10(23C) • Mutual Societies • Exemption to Institutions notified under section 10(46) and 10(46A)
Bratislava Declaration On Tax Treatment Of Ngos International Conference Calls For A Tax Treaty In Favour Of Ngos
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Author :
language : en
Publisher:
Release Date :
Bratislava Declaration On Tax Treatment Of Ngos International Conference Calls For A Tax Treaty In Favour Of Ngos written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Congress papers on the topic NGOs (non-governmental organizations).
Tax Status Of Ngos
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Author :
language : en
Publisher:
Release Date : 1993
Tax Status Of Ngos written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with categories.
Commissioned as part of a wider ranging study into the creation of an enabling environment for NGOs in South Africa, this report examines the tax status of NGOs in South Africa. The authors review the current tax treatment of NGOs in South Africa in the light of international comparisons with their treatment in the US, Japan, and several European and Commonwealth states. The report concludes with a series of recommendations to improve the South African tax regime.
International Tax Treatment Of Ngos Europhil Trust Round Table Bratislava 16 And 17 December 1996
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Author :
language : en
Publisher:
Release Date : 1996
International Tax Treatment Of Ngos Europhil Trust Round Table Bratislava 16 And 17 December 1996 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with categories.
This seminar examines the tax treatment of charitable NGOs and their supporters in the domestic law of selected states (Bulgaria, Spain, Slovakia) and at the international level. The papers include a review of best practices around the world, and a declaration calling on governments and international organizations to improve the tax reliefs available to NGOs operating internationally.
A Guide To Tax Work For Ngos
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Author : Joel Friedman
language : en
Publisher:
Release Date : 2006-10-01
A Guide To Tax Work For Ngos written by Joel Friedman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10-01 with categories.
Formation And Management Of Ngos
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Author : Anita Abraham
language : en
Publisher: Universal Law Publishing
Release Date : 2011
Formation And Management Of Ngos written by Anita Abraham and has been published by Universal Law Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Non-governmental organizations categories.
On the legal aspects of forming an NGO.
The Tax Treatment Of Cross Border Donations
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Author :
language : en
Publisher:
Release Date : 2002-10
The Tax Treatment Of Cross Border Donations written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-10 with Charitable uses, trusts, and foundations categories.
Round Table Models For Tax Treatment Of Ngos Amsterdam 8 10 March 1998 Organised By The Europhil Trust Under Auspieces Of The International Bureau Of Fiscal Documentation
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Author :
language : en
Publisher:
Release Date : 1998
Round Table Models For Tax Treatment Of Ngos Amsterdam 8 10 March 1998 Organised By The Europhil Trust Under Auspieces Of The International Bureau Of Fiscal Documentation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
A collection of papers on selected aspects of the national and international legal and tax treatment of non-profit organizations.