R. Buijze MA

Erasmus School of Law

Tax Law

Erasmus University Rotterdam

Woudestein

Room: J5-41

T:+31 10 4082665,

E: buijze@law.eur.nl

Title of research: Charitable Fundraising for the Arts in the Era of Globalisation: International Tax Barriers for Arts Organisations.

Promotor: Prof. S.J.C. Hemels

Donations to the arts are often supported by tax incentives. However, when donations cross borders, tax incentives do not always apply, thus hindering international fundraising. Several solutions exist to make international donations possible, with the benefits of tax incentives. These solutions can be public (e.g. tax treaties and bilateral agreements) or private initiatives making use of public measures (e.g. foundations operating abroad, 'friends of' charities, and mediating parties). Nevertheless, it is still difficult for arts organisations to find an appropriate way to raise funds abroad, since information costs are high. Therefore, in order to identify best practices in context, this research evaluates solutions from the perspective of the arts organisations. Fundraisers for arts organisations as well as policymakers can benefit from this research. The main research question to be answered is: 'How can the current existing solutions for tax-efficient international charitable giving be used optimally by arts organisations?' To test the different solutions, an assessment framework involving a combined approach of tax law and cultural economics is applied.

In 2010, Renate obtained her master's degree in Cultural Economics and Cultural Entrepreneurship at the Erasmus School of History, Culture, and Communication. After graduation, she worked for two years raising financial support through sponsorship for cultural events in Rotterdam. In 2012, Renate started her PhD in the Department of Tax Law.

Fiscal autonomy and its boundaries

Role Researcher
  • Buijze, R. (2017, januari 24). Internationale Fondsenwerving. Brugge, Bijeenkomst Vlaamse Kunstcollectie.
  • Buijze, R. (2017, januari 19). Assessing solutions to give across borders with a tax benefit. Utrecht, Day of Arts Philanthropy.
  • Buijze, R. (2017, mei 30). Inventarisatie mogelijkheden internationale fondsenwerving. Brugge, Bijeenkomst directie comite Vlaamse Kunstcollectie.
  • Buijze, R. & Engel, C. (2016, juli 08). Insuring your Donation. Tinbergen Institute, Rotterdam, Seminar Experiments at the Crossroads of Law and Economics.
  • Buijze, R. (2016, april 14). Practical challenges for charities when trying to facilitate their foreign donors with a tax benefit in personal income tax. Brussels, Roundtable on taxation of cross-border philanthropy in Europe - Advisory Committee EFC/TGE cross-border philanthropy.
  • Buijze, R. (2016, oktober 31). Assessment of solutions for tax efficient cross-border giving from the perspective of arts organizations. Verhalenhuis Belvedere, Rotterdam, Departmental Research Meeting Arts and Culture Studies.
  • Buijze, R. (2016, oktober 20). Internationale Fondsenwerving als Aanvullende Financiering. Gent, Belgie, Presentatie voor Vlaamse Kunstcollectie VZW en medewerkers kabinet Vlaamse minister van Cultuur.
  • Buijze, R. (2015, juli 09). Approaches towards the application of tax incentives for cross-border philanthropy. Paris, European Research Network On Philanthropy.
  • Buijze, R. (2015, januari 29). Overcoming tax barriers to cross-border charitable fundraising for the arts. Hilversum, Cultural Economics - Day long seminar.
  • Buijze, R. (2015, februari 25). Tax barriers to cross-border charitable fundraising for the arts. Rotterdam, Lunch Lecture Erasmus Graduate School of Law.
  • Hemels, S.J.C. & Buijze, R. (2014, oktober 24). Cross border charitable giving: tax barriers and how to overcome those barriers. Copenhagen Business School, the CBS Center for Civil Society Studies, International Research Network of Arts Philantropy Mini-Conference ‘The State of the Art of Financing the Arts: Philantropy versus Government Grants.
  • Buijze, R. (2014, april 09). Charitable Fundraising for the Arts in the Era of Globalization. Rotterdam, Lunch Lecture Erasmus School of Law.
  • Buijze, R. & Engel, C (2014, mei 05). Insuring your Donation. Max Planck Institute for Research on Collective Goods, Bonn, Seminar.
  • Buijze, R. (2014, mei 14). Fiscal facilities for the arts. Erasmus University Rotterdam, Research Workshop Cultural Management.
  • Buijze, R. (2014, september 10). Tax incentives as a measure to support the arts in a globalizing world. Hildesheim, International Conference on Cultural Policy Research.
  • Buijze, R. (2013, november 07). Grensoverschijdende donaties. Rotterdam, Boijmans Genootschap.
  • Buijze, R. (2015). Charitable Fundraising for the Arts in the Era of Globalization: International Tax Barriers for Arts Organizations. Nieuwjaarsreceptie Erasmus School of Law: Rotterdam (2015, januari 14).
  • Buijze, R. (2014). Charitable Fundraising for the Arts in the Era of Globalization. European Association of Tax Law Professors Conference: Istanbul (2014, mei 29 - 2014, mei 31).
  • Buijze, R. (2014). Tax incentives as a measure to support the arts in a globalizing world. International Conference of the Association of Cultural Economics International: Montreal (2014, juli 25 - 2014, juli 27).
  • Buijze, R. (2014). Young Researcher's Workshop. International Conference of the Association of Cultural Economics International: Montreal (2014, juli 24).
  • Buijze, R. (2014). The use of tax incentives for cross-border donations to the arts. International Conference on Cultural Policy Research: Hildesheim (2014, september 09 - 2014, september 12).
  • Buijze, R. (periode: 2016 t/m 2016). Reporter 27th EFC Annual General Assembly and Conference - European Foundation Centre.
  • Buijze, R. (periode: 2013 t/m 2014). MemberPosition at: Boijmanse Genootschap.
  • Buijze, R. (periode: 2013 t/m 2014). TreasurerPosition at: Stichting Rotterdamse Orgeldagen.
  • Buijze, R. (periode: 2013 t/m 2014). ChairpersonPosition at: Juridische AIO Vereniging Rotterdam (JAR).

Fiscaal confrontatievak

Faculty Erasmus School of Law
Period BLOK 5
Year 2016-2017
Year level master Fiscaal recht

European Foundation Center & Transnational Giving Europe

Role Advisory Committee Member
Additional information Committee on cross-border philanthropy taxation in Europe
Obtained wage no
Start date 1/2016

Museum Boijmans van Beuningen

Role Member Boijmans Genootschap
Obtained wage no
Start date 1/2013

University Erasmus University Rotterdam
School Erasmus School of Law
Department Tax Law
Country The Netherlands

Address

Visiting address
Postal address
Campus Woudestein Postbus 1738
Burg. Oudlaan 50 3000 DR Rotterdam
3062 PA Rotterdam