Many charities operate cross-border and work with international partners.
The Charity Commission has specific guidance on registering an international charity or disaster appeal as well as guidance for charities on how to manage risks when working internationally.
There are a number of tax issues for charities with foreign operations to consider, including employee taxes and expenses, VAT on cross-border transactions, import and export tax and duty considerations, as well as income from foreign dividends.
- Capital payments to a UK-resident charity from an offshore trust
- Cross border transactions – VAT
- Cross-border giving
- Diverted Profits Tax
- Double Taxation Treaties
- European trade: reporting requirements
- Export of goods – VAT zero rating
- Import Duties
- Investment in an overseas resident company
- Overseas taxes
- Place of supply rules
- Provision of cross-border services
- Purchase of goods cross-border
- Receipt of cross-border services
- Recovery of withholding tax for charities
- Sale of goods cross-border
- Tax treatment of investment Income
- Worldwide debt cap