Business suport of the arts: a tax guide
Publication details: [S.l] : Arthur Andersen & Co., cop. 1991Description: 53 pSummary: The aim of this guide is to point out the various ways in which support of the arts can be undertaken tax-efficiently by a business, while also highlighting some of the hurdles to be jumped en route. We hope that it will be of use to sponsors old and new. (Font: Introducció)| Item type | Current library | Collection | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|---|
Book
|
Centre d' Informació i Documentació del CERC Sala | General | S 03154 | 1 | Available (Disponible) | 1900040024 |
Guia realitzada per Arthur Andersen per encàrrec de la Association for Business Sponsorship of the Arts (ABSA)
Foreword / Sir Simon Hornby -- Introduction / Colin Tweedy -- Background -- Direct tax implications of sponsorship and patronage: Summary ; Sponsorship as a business expense ; Patronage by single donations : Gift Aid ; Patronage by charitable deed of covenant -- Further direct tax implications of arts support: Charitable foundations ; Arts support by non-residents ; Other types of support -- VAT implications of arts support: VAT in outline ; VAT treatment of cash support to arts promoters ; VAT treatment of other methods of sponsorship and support -- Appendices: Capital tax implications of sponsorship ; Gift Aid: Certificate of a single payment by a company to a charity R240 (SD) ; Gift Aid: Certificate of a single payment by an individual to a charity R190(5D) ; Annual payment under deed of covenant : certificate of deduction of income tax R185 (AP) ; Specimen deed of covenant form for use by companies ; Specimen deed of covenant form for use by individuals
There are no comments on this title.
Click on an image to view it in the image viewer