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Here is the Sample of Taxation Law Jurisdiction Categorization Comparative Tax Law Research

The tax law of different countries are different and it is interesting to know how various countries deal common issue differently. The comparison of various jurisdictions provides ideas about the substitutes regarding an issue. Just like the legal comparison gives the insights of social, cultural, political and climate in a country. The jurisdiction comparison on the other hand develops the understanding of jurisdiction of the own country. And this is the reason as well as for many other reasons number of tax law scholars have been engaged in the comparison of tax law.

Moreover, in this research field – scholars have performed the comparisons country wise:

The first finding of comparison is the consensus pertaining to the encouragement of philanthropy via tax system is of high level in countries having high-income.  Nearly, 87% countries having of high-income offer a tax incentive for donations and it is given by individual benefactors under the acts personal income tax

The second finding say that in spite of the having the consensus of high level in the domestic situations, the governments wide diverging approaches to deal with the cross-border situations. The government approach differences pertaining to tax incentives application of to cross-border philanthropy came out in the assessment done by tax law scholars. The scholars studied the influence of EU law on the tax incentive application for the donation cross-border. Additionally, they compared the tax provisions relevance on tax incentives use for cross-border philanthropy of countries that are outside and inside the EU.

The third finding states, there are countries present that limit their tax incentives for charitable and give it to their own countries.

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