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02874aam a2200313Ii 4500 001 8FF26FDC664511EDB99D19AA23ECA4DB 003 SILO 005 20221117010035 008 220325t20212021ne b 000 0 eng d 020 $a 9087227442 020 $a 9789087227449 035 $a (OCoLC)1317679971 040 $a ERASA $b eng $e rda $c ERASA $d JPG $d OCLCF $d LUI $d SILO 050 4 $a CC136 $b .T39 2021 082 04 $a 069 245 00 $a Taxation and cultural heritage / $c editors, Lorenzo del Federico [and three others]. 264 1 $a Amsterdam : $b IBFD Publications, $c [2021] 300 $a xvii, 438 pages ; $c 23 cm 520 8 $a This book is the result of an in-depth, interdisciplinary and comparative study of the public financial regime of historical heritage. It gives an overview of legal frameworks and public policies for targeting tax incentives so as to finance and promote cultural heritage. It gives examples on how this can be done in a systematic and efficient way. It fills the existing gap in international literature on cultural heritage finance and taxation, bringing together experts from different parts of Europe and the world to discuss different approaches and strategies.00The book consists of three parts. In Part 1, economic, international and European frameworks are analysed, with specific reference to the guidelines and constraints stemming from the OECD, UNESCO and the European Union.00In Part 2, selected national experiences in cultural heritage taxation are analysed in order to identify the best practices in the sector. This part provides a comprehensive overview of the current state of the regulatory framework for cultural heritage in a significant number of countries around the world. It covers both the constitutional context and the taxation and public spending policies aimed at cultural heritage preservation and promotion. 00In Part 3, topical issues of cultural heritage taxation are discussed, including the VAT regime for artwork, museum taxation, free ports for art, transfer in lieu, art cities and artists? tax regimes. The book ends with a conclusion in which the most important findings in the three parts are analysed, compared and summarized. 504 $a Includes bibliographical references. 650 0 $a Cultural property $x Law and legislation. $x Law and legislation. 650 0 $a Cultural property $x Protection (International law) 650 0 $a Taxation $x Interpretation and construction. $x Interpretation and construction. 650 7 $a Cultural property $x Protection (International law) $2 fast $0 (OCoLC)fst00885045 650 7 $a Taxation $x Interpretation and construction. $x Interpretation and construction. $2 fast $0 (OCoLC)fst01143935 700 1 $a Federico, Lorenzo del, $e editor. 941 $a 1 952 $l OVUX522 $d 20230517011710.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=8FF26FDC664511EDB99D19AA23ECA4DBInitiate Another SILO Locator Search