349.9 (SAN) n.º 220
Monografia
4785
SANTOS, Leonardo João Marques dos
Donations and Tax : The Corporate Conundrum / Leonardo João Marques dos Santos.- Amesterdão : IBFD, 2021.- XXVI, 524, [4] p. ; 24 cm. - (IBFD Doctoral Series ; 63)
Doutoramento de Direito
ISBN 978-90-8722-750-0 (Encad.) : Oferta
IMPOSTO, TRIBUTAÇÃO, RENDIMENTO, IMPOSTO SOBRE O RENDIMENTO DAS PESSOAS COLETIVAS, PESSOAS COLETIVAS, DONATIVO EMPRESARIAL, PRÁTICAS MECENÁTICAS, DONATIVO, DONATIVOS INTERNACIONAIS, FILANTROPIA, MECENATO, INCENTIVO FISCAL, BENEFÍCIO FISCAL, DEDUÇÃO, GASTO, CAPACIDADE CONTRIBUTIVA
Preface. Foreword. Note to Readers. List of Abbreviations. Part I - Introduction. Chapter 1: The Conundrum. 1.1. Gifts and donalions as a pre-regulatory reality. 1.2. The subjective benefits of giving. 1.3. From individuais to corporations. 1.4. Overcoming the conundrum: A roadmap of the lhesis. Chapter 2: Scope and Objectives. 2.1. Terminology and descriptive methodology. 2.2. Object. 2.3. Goals of the book. 2.4. Sequence. Part II - Donations, Governments and Corporations. Chapter 3: Charitable Donations and Public Policy. 3.1. The need for regulation in corporate charitable donations and its underlying justification. 3.2. The tax system as an efficient regulatory or policy instrument. 3.3. Additional elements. Chapter 4: Donations and Corporations. 4.1. Donations as a business tool. 4.2. New philanthropic models. 4.3. The economic benefits of corporate charitable donations. 4.4. The financial benefits of corporate charitable donations. 4.5. Deterrents. 5.2. Corporate charitable donations and International law. Part IV - Tax Policy and Design: In Search of a Balanced Framework. Chapter 6: How Goveminents Should DraftTheir Philanthropic Regimes. 6.1. A design and drafting metbodology. 6.2. Four essential questions. 63. The five fundamental premises. 6.4. An absolute need to obtain further inforraation. 6.5. The concept of corporate charitable donations. 6.6. Anonymity and public giving. 6.7. The technical features. Chapter 7: In Search of a Philanthropic Tax Regime for Portugal: A Thought Experiment. 7.1. Introduction. 7.2. Background and description of the regime currently in force. 7.3. The goals and sources of funding of the regime: The four essential questions in practice. 7.4. The application of the. five fundamental premises in a regime for Portugal. 7.5. Periodic revision of the regime. 7.6. Proposed definition of “corporate charitable donation”. 7.7. Carry-forward charitable donations. 7.8. Territorial features and cross-border scenarios. 7.9. Anti-abuse provisions. Final Conclnsions. Annex. List of Case Law of the Court of Justice of the European Union. List of Advocate GeneraTs Opinions. Select Bibliography. Other Reference.