Publications and scientific communication

Tables des matières

Publications

Working papers and reports

  • Giedre Lideikyte Huber (with Xenia Karametaxas), "Social enterprise - a new form of a business enterprise?" National Report for the International Academy of Comparative Law (AIDC) General Congress - Asunción 2022, to be published by Intersentia

  • Giedre Lideikyte Huber, "Tax Policies for Mitigating Climate Change - Switzerland", National Report for the International Academy of Comparative Law (AIDC) General Congress - Asunción 2022, to be published by Intersentia

2022

2021

 2020

2019

 

 

CONFERENCES / Events

Speaker: Giedre Lideikyte Huber (Presentation "Taxation and Philanthropy")

23-28 October 2022 - General Congress of the International Academy Asunción, Paraguay

  • Speaker: Dr. Giedre Lideikyte Huber, National Rapporteur for Switzerland “Politiques fiscales pour atténuer les changements climatiques/Fiscal policies to mitigate climate change” and Dr. Xenia Karametaxas “L’entreprise sociale : une nouvelle forme d’entreprise ?/The social enterprise: a new form of the business enterprise? »

More information >>

29 septembre 2022 - Congrès annuel d’EXPERTsuisse, Bern

  • Intervenante: Dre Giedre Lideikyte Huber, “Fiscalité et philanthropie : les recommandations de l'OCDE et la perspective suisse »

Plus d'informations>>

27 septembre 2022 - 8th Swiss Philanthropy Studies Workshop (CEPS), Basel

  • Speaker: Dre Giedre Lideikyte Huber, "How should tax incentives for individual donors promote philanthropy in Switzerland?"

23-24 septembre 2022 - Charity Law Workshop, University of Notre Dame’s London Global Gateway (UK)

  • Speaker: Dr Giedre Lideikyte Huber

Presentation of the research "Taxation and Philanthropy"

Speakers: Dre Marta Pittavino, Dre Giedre Lideikyte Huber (presenting paper: Who donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland)


 

7 September 2022 - Tax Research Network 2022 Annual Conference, University of Edinbourg
  • Speaker: Dr. Giedre Lideikyte Huber presenting “Are philanthropic donations driven by wealth despite few tax incentives? Findings from the canton of Geneva” (research by Dr. Giedre Lideikyte Huber and Dr. Marta Pittavino, University of Geneva, Switzerland)

 

29 avril 2022 - MIT Statistics and Data Science Seminar (Boston)

"Is quantile regression a suitable method to understand tax incentives for charitable giving? Case study from the Canton of Geneva, Switzerland" Speakers: Dr Giedre Lideikyte Huber and Dr Marta Pittavino

The video of the event is available here>>

 

01.02.2022 | 12h15-13h30 - Rencontre MIA « Activité économique et fiscalité »

Cet événement en ligne a lieu dans le cadre du cycle de rencontres de la Maison internationale des associations, en collaboration avec le Centre d’Accueil de la Genève Internationale (CAGI).

L’activité commerciale des entités d’utilité publique fiscalement exonérées est sujette à des limites établies par le législateur. Le non-respect de ces limites entraîne des risques, notamment la possible perte du statut exonéré, avec toutes les conséquences en découlant (telle la non-déductibilité pour les donateurs des dons versés en faveur de l’association). Le fondement théorique de cette condition d’exonération, ces limites ainsi que la jurisprudence y relative feront l’objet de cette rencontre.

Intervenants: Dr Giedre Lideikyte Huber et Vincent Pfammatter, Academic fellow du GCP

La présentation ainsi que la vidéo de la rencontre sont à présent disponibles.

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Speakers: Dre Giedre Lideikyte Huber, Prof. Henry Peter, Pascal Saint-Amans

 

Speakers: Dre Giedre Lideikyte Huber and Philipp Fischer, Academic fellow of the GCP

 

Presentation of the articles:

  • Do tax deductions encourage charitable giving behavior? Evidence from panel data of the Canton of Geneva, Switzerland, Giedre Lideikyte-Huber & Marta Pittavino
  • Barriers to cross-border philanthropy and how to overcome them, Intervention by Giedre Lideikyte-Huber (panelist)

 

Dialogue between cantonal tax authorities (in French)

    • Me Patrick Grandjean, avocat, responsable du Centre de compétences personnes physiques, Administration cantonale des impôts, Etat de Vaud
    • Costante Ghielmetti, avocat, Expert Fiscal Dipl, ancien vice-directeur de la division des contributions, République et Canton du Tessin

Moderated by Prof. Henry Peter, Head, Geneva Centre for Philanthropy (GCP), University of Geneva 

 

  • Philanthropy Lunch: "Philanthropic organization and business activity:  what are the tax issues?" 11 September 2019
    • Prof. René Bekkers, Director of the Center for Philanthropic Studies at the Vrije Universiteit (VU) Amsterdam, Member of the Scientific Committee of the Geneva Centre for Philanthropy;
    • Dr. Raphaël Gani, Judge, Swiss Federal Administrative Court;
    • Prof. Xavier Oberson, Professor of Swiss and International Tax Law,  University of Geneva;
    • Panel moderated par Dr. Giedre Lideikyte Huber, Senior research associate, Geneva Centre for Philanthropy.
    • Summary notes and the powerpoint presentation are available.

 

  • 21/06/2021 - Giedre Lideikyte Hube,  Presentation « Tax incentives for investors in sustainable financial instruments : a new way to boost the sector ? », scientific meeting of the Center of Competence for Sustainable Finance (CCSF), University of Zurich
  • 25/05/2021 - Giedre Lideikyte Huber, Presentation « Taxation, philanthropy and implications for practice», European Research Network on Philanthropy (ERNOP) Science and Society Seminar Series
  • 25-27/11/2020 - Giedre Lideikyte Huber, Organisation/Moderation, International Conference « Taxation and philanthropy », Geneva Centre for Philanthropy, University of Geneva
  • 27/11/2020 - Giedre Lideikyte Huber, Marta Pittavino and  Henry Peter, Presentation of the project «Tax incentives for charitable giving : evidence from Switzerland», International Conference «Taxation and Philanthropy», Geneva Centre for Philanthropy, University of Geneva
  • 08/09/2020 - Giedre Lideikyte Huber, Presentation «The efficiency of tax incentives», 29e annual conference of the Tax Research Network (online), Christ's College, University of Cambridge
  • 21/11/2019 - Giedre Lideikyte Huber, Presentation «The efficiency of tax incentives to encourage charitable giving : review of the recent economic literature»,  annual conference of the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA); San Diego (US)
  • 20/11/2019 - Giedre Lideikyte Huber, Presentation «Activité commerciale d’une entité exonérée”, séminaire ISIS “La fiscalité de la philanthropie», Institut für Schweizerisches und Internationales Steuerrecht (ISIS), Lausanne
  • 13/11/2019 - Giedre Lideikyte Huber, Presentation of the GCP-OCDE collaboration on the project « Taxation and philanthropy » at the Working Party no. 2 (Tax Policy Analysis and Tax Statistics) meeting of the Organisation for Economic Co-operation and Development (OECD), Paris
  • 26/09/2019 - Giedre Lideikyte Huber, Presentation «The borders of philanthropy: should we encourage social investments with tax reliefs? » at the 5th Swiss Philanthropy Studies Workshop, CEPS, University of Basel
  • 11/09/2019 - Giedre Lideikyte Huber, Organisation/Moderation, Philanthropy lunch “Philanthropic organizations and business activity: what are the tax issues?»
  • 04/07/2019 - Giedre Lideikyte Huber, Presentation «The efficiency of tax incentives to encourage charitable giving: review of the recent economic literature », ERNOP 2019, Basel
  • 03/07/2019 - Giedre Lideikyte Huber, Expert on the panel «Legal Barriers to Cross-Border Philanthropy in Europe », ERNOP 2019, Basel
  • 15/03/2019 - Giedre Lideikyte Huber, Presentation «Taxation of non-profits », proFonds, Geneva

 

Teaching

 By Giedre Lideikyte Huber

  • November 2021 - Course « Régime fiscal applicable aux acteurs de la philanthropie », DAS in strategic philanthropy, Faculty of Economics and Management (GSEM), University of Geneva (3h)
  • 29/09/2020 - Course « Tax incentives: forms and efficiency », BA in Economics and Management, GSEM, University of Geneva (1h)
  • 05/12/2020 - Course « Taxation and philanthropy » as part of the University Master's degree in Asset Management, GSEM, University of Geneva (2 h)
  • 2018 – 2020 - Course « Philanthropie et fiscalité » as part of the seminar « La philanthropie et ses principaux enjeux juridiques », Law Faculty, University of Geneva  (1.5 h)
  • 2018, 2020 - Course « Fiscalité et philanthropie», LL.M. Tax, University of Geneva (with Prof. X. Oberson) (1.5h)

 

 

 

 

 

 

PRESENCE IN THE MEDIA

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