This book, based on Dr. Koele's PhD dissertation, addresses the complex international tax barriers facing philanthropic organisations. The book begins by defining the scope of the study including the concept of "landlock", political philosophies behind tax relief for philanthropic organisations and an analysis of bilateral treaties. A comprehensive and comparative overview of the approach taken in three legal and tax systems regarding international philanthropy is included. The publication also examines whether EU law allows states (within and without the European Union) to maintain "landlocked" tax positions and, if so, under what type of conditions this may be permitted. The conclusion proposes a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.
