Reports
2023
Statut Juridique d'Entreprise Durable en Suisse, Livre blanc du groupe d’experts juridique, Giulia Neri-Castracane, Alliance pour les Entreprises Durables, December 2023
Sustainable purpose-driven enterprises - Swiss legal framework in a comparative law perspective, Giulia Neri-Castracane, May 22, 2023
2022
Diversity on the boards of non-profit foundations in Switzerland, L. Gill, A. Kratz-Ulmer, 2022
2021
Foundations in Europe from a tax perspective: observations and trends, G. Lideikyte Huber, Comparative Highlights of Foundation Laws (The Operating Environment for Foundations in Europe), 10/2021, pp.24-25.
2020
OECD (2020), Taxation and philanthropy, OECD Tax Policy Studies, No. 27, OECD Publishing, Paris.
Taxation and philanthropy, Policy brief, OECD and Geneva Centre for Philanthropy, 11/2020 (version en français).
Voyage au pays des fondations actionnaires - 1er guide pratique, les guides pratiques de Prophil, 01/2020. Un guide conçu et édité par Prophil, en collaboration avec le cabinet Delsol Avocats et De Facto.
Contribution de D. Bottge, Academic fellow du Centre.
2019
Doing better more efficiently: measuring and enhancing philanthropic vitality in the lemanic region, Fondation Lombard Odier, 2019
Une étude pour comprendre quels facteurs sous-tendent un secteur philanthropique sain, performant et "compétitif".
Expert Focus - numéro special: philanthropie, 03/2019
- Une perspective académique et pluridisciplinaire de la philanthropie, H. Peter, Expert Focus, 03/2019, p.114
- La science du don: le warm glow feeling, une théorie de l'altruisme impur, E. Tieffenbach, Expert Focus, 03/2019, pp.116-120
- Personalized philanthropy, G. Ugazio, Expert Focus, 03/2019, pp.121-124
- Investment-readiness of non-profit organisations, G. von Schnurbein, Expert Focus, 03/2019, pp.125-128
- Transparency in international philanthropy, N. Amaya, Expert Focus, 03/2019, pp.129-132
- Blockchain and philanthropy, P. Vogel, M. Kurak et J. Huebner, Expert Focus, 03/2019, pp.133-136
- Data Protection and the Swiss non-profit sector, V. Pfammatter, A. Alberini et K. Guillet, Expert Focus, 03/2019, pp.137-142
- Interactions between philanthropy and CSR, G. Neri-Castracane, Expert Focus, 03/2019, pp.143-149
- Effective Corporate Governance of Foundations, G. Jacquemet, Expert Focus -, 03/2019, pp.150-157
- Sustainability footprinting as tool to implement mission-related investing, P. Krüger, Expert Focus, 03/2019, pp.158-162
- Profit and non-profit purposes: can legal entities serve two masters at once?, H. Peter, D. Bottge, V. Pfammatter et L. Ventura, Expert Focus, 03/2019, pp.163-165. Also published in German: "Gewinnorientierte unde Gemeinnützige Zwecke. Können juristische Personen zwei Herren auf einmail dienen?", pp. 166 to 169.
- The social enterprise development and the birth of hybrid entities, L. Ventura, Expert Focus, 03/2019, pp.170-174
- Hybrid entities, V. Pfammatter, Expert Focus, 03/2019, pp.175-179
- Shareholder foundations, D.Bottge, Expert Focus, 03/2019, pp.180-184
- La modification du but d'une fondation, L. Pfister, Expert Focus, 03/2019, pp.185-189
- The artist as philanthropist, A-L. Bandle, Expert Focus, 03/2019, pp.190-193
- Ein philanthropische bzw. Gemeinnützer Trust für die Schweiz, A. Kratz-Ulmer, Expert Focus, 03/2019, pp.199-203
- Qualification juridique des Social Impact Bonds, P. Fischer, Expert Focus, 03/2019, pp.204-208
- Utilité publique et activité économique. Possibilités et limites de l'exonération fiscale, H. Peter, B. Merkt, Expert Focus, 03/2019, pp.209-214
- Activité à but lucratif d'une entité d'utilité publique exonérée d'impôt, G. Lideikyte Huber, Expert Focus, 03/2019, pp.215-217
- Philanthropy, tax expenditures and competitive neutrality, A. Lambelet, P. Balsiger, R. Carnac et C. Honegger, Expert Focus, 03/2019, pp.218-222
- Philanthropie et TVA, X. Oberson, Expert Focus, 03/2019, pp.223-231
2018
The Sustainability footprint of institutional investors, R.Gibson, and P.Krueger, Swiss Finance Institute Research Paper No. 17-05, version 27/06/2018
2017
Philanthropy and Social Entrepreneurship, A Guide to Legal Structures for NGO’s and Social Entrepreneurs in Switzerland, V.Pfammatter and J.Wynne, Thomson Reuters Foundation, 2017