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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.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2022.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mu 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1315640447 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
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| 008 | 220510s2022 ne o ||| 0 eng d | ||
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| 019 | |a 1317334560 |a 1319224258 |a 1388504999 |a 1419066293 | ||
| 020 | |a 9789087227456 | ||
| 020 | |a 9087227450 | ||
| 035 | |a (OCoLC)1315640447 |z (OCoLC)1317334560 |z (OCoLC)1319224258 |z (OCoLC)1388504999 |z (OCoLC)1419066293 | ||
| 050 | 4 | |a K3791 .T39 2021 | |
| 082 | 0 | 4 | |a 069 |q OCoLC |2 23/eng/20220819 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Federico, Lorenzo del. | |
| 245 | 1 | 0 | |a Taxation and Cultural Heritage |h [electronic resource]. |
| 260 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2022. | ||
| 300 | |a 1 online resource (458 p.) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Description based upon print version of record. | ||
| 505 | 0 | |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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 500 | |a Chapter 8: Cultural Heritage, Taxation and Constitutional Traditions Common to EU Member States: Exploring the Scope of Article 167 of the TFEU. | ||
| 520 | |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. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Cultural property--Taxation--Law and legislation. | |
| 650 | 0 | |a Cultural property--Protection (International law). | |
| 650 | 0 | |a Cultural property--Protection--Law and legislation. | |
| 650 | 7 | |a Cultural property |x Protection (International law) |2 fast | |
| 650 | 7 | |a Cultural property |x Protection |x Law and legislation |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Federico, Lorenzo del |t Taxation and Cultural Heritage |d Amsterdam : IBFD Publications USA, Incorporated,c2022 |z 9789087227449 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=29236230 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL29236230 | ||
| 994 | |a 92 |b IZTAP | ||