LEADER 11058nam 22004693 450 001 9910795874603321 005 20230629235142.0 010 $a90-8722-745-0 035 $a(CKB)5860000000042132 035 $a(MiAaPQ)EBC29236230 035 $a(Au-PeEL)EBL29236230 035 $a(OCoLC)1319224258 035 $a(EXLCZ)995860000000042132 100 $a20220509d2022 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxation and Cultural Heritage 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2022. 210 4$d©2022. 215 $a1 online resource (458 pages) 311 $a90-8722-744-2 327 $aCover -- 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. 327 $a6.1.?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. 327 $a9.2.5.?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. 327 $a11.5.?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). 327 $a12.2.3.?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. 327 $a16.3.?Tax incentives for international investors, and other European and international measures. 330 $aA 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. 606 $aCultural property 615 0$aCultural property. 700 $aFederico$b Lorenzo del$01578783 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910795874603321 996 $aTaxation and Cultural Heritage$93858427 997 $aUNINA