The fisc and the frontier: Approaches to cross-border charity in Australia and the UK

McGregor-Lowndes, Myles, Tarr, Julie-Anne, & Silver, Natalie (2015) The fisc and the frontier: Approaches to cross-border charity in Australia and the UK. The Philanthropist.

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Abstract

The late twentieth century witnessed the transformation of the global economy beyond the fixed geographic boundaries of the nation-state system to one dominated by financial centers, global markets, and transnational firms. In the two decades to 2011, cross-border philanthropy from OECD Development Assistance Committee (DAC) donor countries to the developing world grew from approximately USD 5 billion to USD 32 billion (OECD, n.d.),[1] with some estimates for 2011 as high as USD 59 billion (Center for Global Prosperity, 2013). This is only part of cross-border philanthropy, which also includes remittances from migrant communities, social-media-enabled global fundraising, and medical research collaborations.

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ID Code: 90035
Item Type: Journal Article
Refereed: Yes
Keywords: Canadian Charities, cross border charities, tax havens, charitable trusts, tax treatment, fiscal policies, UK tax on charities
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 06 Nov 2015 00:52
Last Modified: 06 Jul 2016 06:25

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