Taxation and Cultural Heritage.
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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Place / Publishing House: | Amsterdam : : IBFD Publications USA, Incorporated,, 2022. ©2022. |
Year of Publication: | 2022 |
Edition: | 1st ed. |
Language: | English |
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Physical Description: | 1 online resource (458 pages) |
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Federico, Lorenzo del. Taxation and Cultural Heritage. 1st ed. Amsterdam : IBFD Publications USA, Incorporated, 2022. ©2022. 1 online resource (458 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier 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. 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. 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. 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). 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. 16.3. Tax incentives for international investors, and other European and international measures. 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. Description based on publisher supplied metadata and other sources. Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. Cultural property--Taxation--Law and legislation. Cultural property--Protection (International law). Cultural property--Protection--Law and legislation. Electronic books. Print version: Federico, Lorenzo del Taxation and Cultural Heritage Amsterdam : IBFD Publications USA, Incorporated,c2022 9789087227449 ProQuest (Firm) https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=29236230 Click to View |
language |
English |
format |
eBook |
author |
Federico, Lorenzo del. |
spellingShingle |
Federico, Lorenzo del. Taxation and Cultural Heritage. 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. 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. 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. 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). 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. 16.3. Tax incentives for international investors, and other European and international measures. |
author_facet |
Federico, Lorenzo del. |
author_variant |
l d f ld ldf |
author_sort |
Federico, Lorenzo del. |
title |
Taxation and Cultural Heritage. |
title_full |
Taxation and Cultural Heritage. |
title_fullStr |
Taxation and Cultural Heritage. |
title_full_unstemmed |
Taxation and Cultural Heritage. |
title_auth |
Taxation and Cultural Heritage. |
title_new |
Taxation and Cultural Heritage. |
title_sort |
taxation and cultural heritage. |
publisher |
IBFD Publications USA, Incorporated, |
publishDate |
2022 |
physical |
1 online resource (458 pages) |
edition |
1st ed. |
contents |
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. 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. 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. 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). 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. 16.3. Tax incentives for international investors, and other European and international measures. |
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9789087227456 9789087227449 |
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K - Law |
callnumber-subject |
K - General Law |
callnumber-label |
K3791 |
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K 43791 T39 42021 |
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Electronic books. |
genre_facet |
Electronic books. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=29236230 |
illustrated |
Not Illustrated |
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1319224258 |
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AT federicolorenzodel taxationandculturalheritage |
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Taxation and Cultural Heritage. |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>12499nam a22004813i 4500</leader><controlfield tag="001">50029236230</controlfield><controlfield tag="003">MiAaPQ</controlfield><controlfield tag="005">20240229073849.0</controlfield><controlfield tag="006">m o d | </controlfield><controlfield tag="007">cr cnu||||||||</controlfield><controlfield tag="008">240229s2022 xx o ||||0 eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087227456</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789087227449</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(MiAaPQ)50029236230</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(Au-PeEL)EBL29236230</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1319224258</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">MiAaPQ</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">MiAaPQ</subfield><subfield code="d">MiAaPQ</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K3791 .T39 2021</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Federico, Lorenzo del.</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxation and Cultural Heritage.</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1st ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Amsterdam :</subfield><subfield code="b">IBFD Publications USA, Incorporated,</subfield><subfield code="c">2022.</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2022.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (458 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="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.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="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.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="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.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="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).</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="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.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">16.3. Tax incentives for international investors, and other European and international measures.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="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.</subfield></datafield><datafield tag="588" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources.</subfield></datafield><datafield tag="590" ind1=" " ind2=" "><subfield code="a">Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. </subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Cultural property--Taxation--Law and legislation.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Cultural property--Protection (International law).</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Cultural property--Protection--Law and legislation.</subfield></datafield><datafield tag="655" ind1=" " ind2="4"><subfield code="a">Electronic books.</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Federico, Lorenzo del</subfield><subfield code="t">Taxation and Cultural Heritage</subfield><subfield code="d">Amsterdam : IBFD Publications USA, Incorporated,c2022</subfield><subfield code="z">9789087227449</subfield></datafield><datafield tag="797" ind1="2" ind2=" "><subfield code="a">ProQuest (Firm)</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=29236230</subfield><subfield code="z">Click to View</subfield></datafield></record></collection> |