International Charitable Giving

Clive Cutbill is a Consultant to Withers LLP, where he advises charities and donors in relation to tax-efficient giving and funding. His practice extends beyond the domestic to the cross-border context and encompasses advice on venture philanthropy, social investment, and the structuring of transactions involving charities and others so as to deliver maximum social benefit. He chairs the STEP Philanthropy Advisors Group. He is an editor of Practical Trust Precedents and Practical Will Precedents, a contributor to Tolley's Charities Manual, and collaborated with German lawyers on the English chapter of Handbuch des Internationalen Stiftungsrechts.Alison Paines is Head of the Charities and Philanthropy Group at Withers LLP, where she has over 25 years' experience in advising charities and non-profit bodies, as well as those who contract with and donate to them. She is immediate past Chairman of the Charity Law Association. She is the co-author of the Charities chapter of Tolley's Revenue Law: Principles and Practice, and has contributed to a book by the Bertlesmann Foundation on comparative legal structures for charities and other non-profits across the European Union.Murray Hallam is a Consultant to Withers LLP, where he advises on all aspects of charity law, as well as on trust law and tax for the private client, estate planning, heritage property and probate. He is an editor of Practical Trust Precedents and Practical Will Precedents, having been one of the first authors of both volumes, and is also an editor on McCutcheon on Inheritance Tax.

• PART I: OVERVIEW CHAPTERS ; 1. The Practice of International Philanthropy ; 2. Motivational Factors in International Philanthropy ; 3. The Role of Tax Treaties in International Philanthropy ; 4. Tax Harmonization in the EU ; 5. Issues Relating to Money Laundering and Terrorist Financing ; 6. The Role of the Offshore Charity ; PART II: LEGAL SYSTEMS ; 7. Belgium ; 8. Bermuda ; 9. Canada ; 10. England and Wales ; 11. France ; 12. Germany ; 13. Hong Kong ; 14. Ireland ; 15. Israel ; 16. The Netherlands ; 17. Scotland ; 18. Switzerland ; 19. United States of America ; 20. Islamic Law

The editors and the individual contributors have collaborated to produce an accessible, reliable and up-to-date work of reference which will prove indispensable to professionals requiring an international perspective in this often misunderstood area of the law.