(Renate) R Buijze MA

Profile

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.

• Featured publications (2)

  • R. Buijze (2016). The Categorisation of Tax Jurisdictions in Comparative Tax Law Research. Erasmus Law Review, 2016 (4), 189-198. doi: 10.5553/ELR.000071 [go to publisher's site]
  • R. Buijze (2016). Approaches towards the Application of Tax Incentives for Cross-Border Philanthropy. Intertax, 44 (1), 14-28.

• All publications (53)

  • Key publication (2)

    • R. Buijze (2016). The Categorisation of Tax Jurisdictions in Comparative Tax Law Research. Erasmus Law Review, 2016 (4), 189-198. doi: 10.5553/ELR.000071 [go to publisher's site]
    • R. Buijze (2016). Approaches towards the Application of Tax Incentives for Cross-Border Philanthropy. Intertax, 44 (1), 14-28.

  • Article (7)

    • Scholarly Publication (5)

      • R. Buijze & N. Silver (2020). Tax Incentives for Cross-Border Giving in an Era of Philanthropic Globalization: A Comparative Perspective. Canadian Journal of Contemporary and Comparative Law, 6 (1), 109-150. [go to publisher's site]
      • S.J.C. Hemels & R. Buijze (2018). De ANBI-intermediar: meer dan een doorgeefluik. Weekblad Fiscaal Recht, 2018 (113), 766-775.
      • R. Buijze, C.W. Engel & S.J.C. Hemels (2017). Insuring Your Donation: An Experiment. Journal of Empirical Legal Studies, 14 (4), 858-885. doi: 10.1111/jels.12166
      • R. Buijze (2016). The Categorisation of Tax Jurisdictions in Comparative Tax Law Research. Erasmus Law Review, 2016 (4), 189-198. doi: 10.5553/ELR.000071 [go to publisher's site]
      • R. Buijze (2016). Approaches towards the Application of Tax Incentives for Cross-Border Philanthropy. Intertax, 44 (1), 14-28.

    • Professional Publication (2)

      • R. Buijze (2017). Promovendi aan het woord: Philanthropy for the Arts in the Era of Globalisation. Weekblad Fiscaal Recht, 146 (7219), 1548-1549.
      • R. Buijze (2017). Schenk aan een erfgoedinstelling (en doe uw voordeel). Faro: Tijdschrift over cultureel erfgoed, 10 (2), 30-35. [go to publisher's site]

  • Book / Monograph / Book editorial (1)

    • R. Buijze (2020). Tackling the International Tax Barriers to Cross-Border Charitable Giving. (IBFD Doctoral Series, 51). Amsterdam: IBFD [go to publisher's site]

  • Part of book - Chapter (4)

    • Scholarly Publication (3)

      • R. Buijze (2020). Exploring International Fundraising for the Arts - cross-border philanthropy for cultural organizations. In W.J. Byrnes & A. Brkic (Eds.), Routledge Companion to Arts Management (pp. 395-408). Abingdon: Routlegde
      • R. Buijze (2019). Exploring international fundraising for the arts – cross-border philanthropy for cultural organizations. In W.J. Byrnes & A. Brkić (Eds.), The Routledge Companion to Arts Management (pp. 395-407). Abingdon: Routledge
      • R. Buijze (2017). Tax Incentives Crossing Borders. Considering the example of tax incentives for charitable giving. In S.J.C. Hemels & K. Goto (Eds.), Tax Incentives for the Creative Industries (Creative Economy) (pp. 85-103). Singapore: Springer [go to publisher's site] doi: 10.1007/978-981-287-832-8_6

    • Professional Publication (1)

      • R. Buijze (2020). Tax incentives for international giving to the cultural sector. In T. Bille, A. Mignosa & R. Towse (Eds.), Teaching Cultural Economics (pp. 86-90). Cheltenham: Edward Elgar Publishing doi: 10.4337/9781788970747

  • Lecture (23)

    • Scholarly Publication (9)

      • R. Buijze (2019, oktober 29). Fiscale aspecten van internationale fondsenwerving door culturele organisaties. Antwerp, Masterclass Universiteit Antwerpen.
      • R. Buijze (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.
      • R. Buijze (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.
      • R. Buijze & C. Engel (2016, juli 8). Insuring your Donation. Tinbergen Institute, Rotterdam, Seminar Experiments at the Crossroads of Law and Economics.
      • R. Buijze (2015, juli 9). Approaches towards the application of tax incentives for cross-border philanthropy. Paris, European Research Network On Philanthropy.
      • R. Buijze (2015, februari 25). Tax barriers to cross-border charitable fundraising for the arts. Rotterdam, Lunch Lecture Erasmus Graduate School of Law.
      • R. Buijze & C. Engel (2014, mei 5). Insuring your Donation. Max Planck Institute for Research on Collective Goods, Bonn, Seminar.
      • R. Buijze (2014, mei 14). Fiscal facilities for the arts. Erasmus University Rotterdam, Research Workshop Cultural Management.
      • R. Buijze (2014, april 9). Charitable Fundraising for the Arts in the Era of Globalization. Rotterdam, Lunch Lecture Erasmus School of Law.

    • Professional Publication (11)

      • R. Buijze (2019, februari 18). Fiscale aspecten van internationale fondsenwerving. Rotterdam, Staff meeting.
      • R. Buijze (2018, februari 2). Motives for international philanthropy for the arts. Utrecht, Research seminar (Arts) Philanthropy & Donor Behaviour in Europe.
      • R. Buijze (2018, mei 30). Geven over de grens met fiscaal voordeel. Amsterdam, Seminar Kunst en Fiscaliteit Rijksmuseum.
      • R. Buijze (2018, juli 11). Taxation of Cross-Border Philanthropy. Amsterdam, Dutch Days @ ISTR.
      • R. Buijze (2017, januari 19). International Philanthropy for the Arts. Universiteit Utrecht, Dag van het Mecenaat.
      • R. Buijze (2017, oktober 12). Geven over de grens. Rotterdam, Seminar Belastingfaciliteiten voor de Creatieve Industrie.
      • R. Buijze (2017, mei 30). Inventarisatie mogelijkheden internationale fondsenwerving. Brugge, Bijeenkomst directie comite Vlaamse Kunstcollectie.
      • R. Buijze (2017, januari 24). Internationale Fondsenwerving. Brugge, Bijeenkomst Vlaamse Kunstcollectie.
      • R. Buijze (2017, januari 19). Assessing solutions to give across borders with a tax benefit. Utrecht, Day of Arts Philanthropy.
      • R. Buijze (2016, oktober 20). Internationale Fondsenwerving als Aanvullende Financiering. Gent, Belgie, Presentatie voor Vlaamse Kunstcollectie VZW en medewerkers kabinet Vlaamse minister van Cultuur.
      • R. Buijze (2015, januari 29). Overcoming tax barriers to cross-border charitable fundraising for the arts. Hilversum, Cultural Economics - Day long seminar.

    • Semiscientific Publication (2)

      • R. Buijze & L. Roza (2018, april 24). Stimulating Inclusive Prosperity through Tax Incentives for Corporate Philanthropy. Rotterdam, Pitch & Match Dynamics of Inclusive Prosperity.
      • R. Buijze & L. Roza (2018, januari 1). The Influence of the Institutional Context on Corporate Philanthropy. x, x.

    • Other Publication (1)

      • R. Buijze (2013, november 7). Grensoverschijdende donaties. Rotterdam, Boijmans Genootschap.

  • Other output (9)

    • Scholarly Publication (8)

      • R. Buijze & N. Silver (2018). Using Comparative Tax Methodology to Reconsider the Domestic Tax Treatment of Cross-border Donations in an Era of Philanthropic Globalization. International Society for Third Sector Research Conference 2018: Amsterdam (2018, juli 11).
      • R. Buijze (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).
      • R. Buijze (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).
      • R. Buijze (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).
      • R. Buijze (2014). Young Researcher's Workshop. International Conference of the Association of Cultural Economics International: Montreal (2014, juli 24).
      • R. Buijze (2014). The use of tax incentives for cross-border donations to the arts. International Conference on Cultural Policy Research: Hildesheim (2014, september 9 - 2014, september 12).
      • R. Buijze (2014). Tax incentives as a measure to support the arts in a globalizing world. International Conference on Cultural Policy Research: Hildesheim (2014, september 10).
      • S.J.C. Hemels & R. Buijze (2014). Cross border charitable giving: tax barriers and how to overcome those barriers. International Research Network of Arts Philantropy Mini-Conference ‘The State of the Art of Financing the Arts: Philantropy versus Government Grants: Copenhagen Business School, the CBS Center for Civil Society Studies (2014, oktober 24).

    • Professional Publication (1)

      • R. Buijze (2018). Geven bij leven aan een buitenlands goed doel vanuit Nederlands perspectief. Nationaal Congres Estate Planning: Veenendaal (2018, november 30).

  • Scientific positions (5)

    • Scholarly Publication (2)

      • R. Buijze (2018-2018). Disbursement & Operations Manager. Erasmus Trustfonds.
      • R. Buijze (2016-2016). Reporter 27th EFC Annual General Assembly and Conference. European Foundation Centre.

    • Professional Publication (3)

      • R. Buijze (2013-2014). Treasurer. Stichting Rotterdamse Orgeldagen.
      • R. Buijze (2013-2014). Member. Boijmanse Genootschap.
      • R. Buijze (2013-2014). Chairperson. Juridische AIO Vereniging Rotterdam (JAR).

  • Award (1)

    • R. Buijze (2019). PhD Award for Cultural Management - top 3. Wetenschappelijk.

  • Doctoral thesis (1)

    • R. Buijze (2017, december 15). Philanthropy for the Arts in the Era of Globalisation : International Tax Barriers for Charitable Giving. EUR Prom./coprom.: prof.dr. S.J.C. Hemels & dr. D. Molenaar.

• Present position

  (external) researcher

  University

  Erasmus University Rotterdam

  School

  Erasmus School of Law

  Department

  Tax Law

  Country

  The Netherlands

• Other positions (2)

  European Foundation Center & Transnational Giving Europe

  Additional Information

  Committee on cross-border philanthropy taxation in Europe

  Role

  Advisory Committee Member

  Obtained Wage

  no

  Start date approval

  Jan/2016

  Museum Boijmans van Beuningen

  Role

  Member Boijmans Genootschap

  Obtained Wage

  no

  Start date approval

  Jan/2013