Cahiers de Droit Fiscal International

When it comes to the taxation of non-profit organizations, economic and social policies together with practical issues coincide to create different forms of taxation in different legal, economic and social systems. The book reflects the various taxation policies and theories regarding non-profit organizations and the international aspects of their income tax regimes. The legal, economic and social functions which the non-profit organizations aim to achieve, or have already achieved, in the different member states, and their justifications in the long and short run, will be taken into account.