Bradley Gallop

Taxation of non-profit organizations is as dry and disappointing as its title and its grey cover suggest. The book contains the written country reports presented at the International Fiscal Association (IFA) Annual Congress in Israel …

The Asia Pacific Philanthropy Consortium must be congratulated for its completion of the research phase of its Comparative Nonprofit Law Project. Tom Silk must also be congratulated for his skilful editing of the results of …

Writing an international guide to non-profit law is not an easy task. Not for anyone. Each country’s legal and fiscal framework in this area reflects a myriad of values and traditions, inevitably leading to laws …

The long-awaited EC Communication suggests that the creation of a European Association – a form of non-profit entity recognized throughout the EU – should largely remove barriers to cross-border charitable activity. But without harmonization of …