AV¶ÌÊÓƵ

Publications and scientific communication

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

2024

• , Giedre Lideikyte Huber and Henry Peter, 09.2024, Special feature Alliance

2022

• Henry Peter and Vincent Pfammatter, , , Springer, December 2022, pp.831-860

• HEMELS Sigrid , , Springer, December 2022, pp. 77-100

• Ian Murray, The Routledge Handbook of Taxation and Philanthropy - Review, Third Sector Review, Vol. 28 issue 1 (June 2022)

• Giedre Lideikyte Huber, Henry Peter, « Les incitations fiscales pour les donateurs : aperçu et recommandations pour la Suisse », Steuer Revue, October 2022

• Giedre Lideikyte Huber, Marta Pittavino " in Journal of Empirical Legal Studies 19.3 (2022): 758-797.

2021

• The Routledge Handbook of Taxation and Philanthropy, eds. Henry Peter and Giedre Lideikyte Huber, Routledge

• Giedre Lideikyte Huber, Marta Pittavino and Henry Peter , in: Peter/Lideikyte Huber, Routledge Handbook of Taxation and Philanthropy, Routledge 2021

• Ursa Bernardic, Mael Lebreton, Giedre Lideikyte-Huber, Henry Peter, Giuseppe Ugazio, in: Routledge Handbook of Taxation and Philanthropy, 2021

• Giedre Lideikyte Huber, , in Comparative Highlights of Foundation Laws - The Operating Environment for Foundations in Europe, Brussels (Donors and Foundations Networks in Europe / European Foundation Centre) 2021, p. 24-25.
• Sociétés hybrides, entreprises sociales, B-Corp: Le droit suisse est-il approprié?, H. Peter, V. Pfammatter, SZW / RSDA, 03/2021, pp. 289-301.

• Giedre Lideikyte Huber and Henry Peter, The OECD Report on Taxation and Philanthropy - Main findings and policy options for Switzerland, Expert Focus, 2/2021, pp.108-112

• Giedre Lideikyte Huber PANL Perspectives, Carlton AV¶ÌÊÓƵ

 2020

• , OECD Tax Policy Studies, OECD (December 2020), No. 27, OECD Publishing, Paris (version en français).
• Taxation and philanthropy, Policy brief, OECD and Geneva Centre for Philanthropy, 11/2020 (version en français).
• Giedre Lideikyte Huber and Henry Peter “”, IFF Forum für Steuerrecht, 3/2020, pp. 207-221 (peer-reviewed)
• Giedre Lideikyte Huber, “Tax incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research”, World Tax Journal, Q3 2020, pp. 631-662 (peer-reviewed)

2019

• , H. Peter, B. Merkt, Expert Focus, 03/2019, pp.209-214
• : 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
• Giedre Lideikyte Huber, “”, in: Vers les sommets du droit: Liber amicorum pour Henry Peter, Schulthess Verlag 2019, p. 529-540

• Giedre Lideikyte Huber, “”, ExpertFocus 3/2019, pp. p. 215-217

CONFERENCES / Events

• 1 December 2022 | 3-4pm - Torino Seminar Series "", AV¶ÌÊÓƵ of Torino

• Dr Marta Pittavino: “Is robust regression a suitable method to understand tax incentives for charitable giving? Case study from the Canton of Geneva, Switzerland”

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  17 November 2022 | 6pm - Soirée "La Philanthropie dans un monde en crise"

  Evénement organisé à l’occasion de la parution de la cinquième édition du Philanthropy Network Magazine.

  Intervenantes:

  "Qui donne et comment ? Ce que les incitations fiscales du canton de Genève ont changé."

• Dre Giedre Lideikyte Huber, Maître d'enseignement et de recherche, UNIGE
• Dre Marta Pittavino, Maître d'enseignement et de recherche, UNIGE

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  9 November 2022 | 1:30pm - 6:30pm -

  Event organised by the AV¶ÌÊÓƵ of Zurich, Faculty of Law and the Society of Commercial and Financial Law (SCFL) .

• Speaker: Dre Giedre Lideikyte Huber, Maître d'enseignement et de recherche, UNIGE
• Webinar , 23 February 2022, The Law Society of Singapore

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? »

29 septembre 2022 - , Bern

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

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, AV¶ÌÊÓƵ of Notre Dame’s London Global Gateway (UK)

• Speaker: Dr Giedre Lideikyte Huber

Presentation of the research "Taxation and Philanthropy"

• , King's College London, 18-20 December 2021

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)

• 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, AV¶ÌÊÓƵ, 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

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 , en collaboration avec le .

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 de la rencontre sont à présent disponibles.

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• PSSP Conference « Fiscalité et philanthropie » (), Paris (1 December 2021)

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

• , Geneva (2 December 2021)

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

• , Dublin (2-3 December 2021)

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)

• , Lausanne, (10 November 2021)

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), AV¶ÌÊÓƵ 

• 9 September 2021) 

  Speakers:

  • Prof. Henry PETER, Head, Geneva Centre for Philanthropy (GCP), AV¶ÌÊÓƵ
  • Dr. Giedre LIDEIKYTE HUBER, Senior lecturer (Tax Law), AV¶ÌÊÓƵ

  Moderated by Laetitia GILL, Executive Director, Geneva Centre for Philanthropy, AV¶ÌÊÓƵ

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• International Conference on Taxation and Philanthropy (25-26-27 November 2020)

• OECD report "", based on a joint research project by the OECD and the GCP

• , Policy brief, OECD and Geneva Centre for Philanthropy, 11/2020

• 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,  AV¶ÌÊÓƵ;
  • 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), AV¶ÌÊÓƵ 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, AV¶ÌÊÓƵ

• 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, AV¶ÌÊÓƵ

• 08/09/2020 - Giedre Lideikyte Huber, Presentation «The efficiency of tax incentives», 29e annual conference of the Tax Research Network (online), Christ's College, AV¶ÌÊÓƵ 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, AV¶ÌÊÓƵ 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

ÌýBy Giedre Lideikyte Huber

• November 2021 - Course «ÌýRégime fiscal applicable aux acteurs de la philanthropieÌý», DAS in strategic philanthropy, Faculty of Economics and Management (GSEM), AV¶ÌÊÓƵ (3h)

• 29/09/2020 - Course «ÌýTax incentives: forms and efficiencyÌý», BA in Economics and Management,ÌýGSEM, AV¶ÌÊÓƵ (1h)

• 05/12/2020 - Course « Taxation and philanthropyÌý» as part of the AV¶ÌÊÓƵ Master's degree in Asset Management,ÌýGSEM, AV¶ÌÊÓƵ (2 h)

• 2018 – 2020 - Course «ÌýPhilanthropie et fiscalitéÌý»Ìýas part of the seminar «ÌýLa philanthropie et ses principaux enjeux juridiquesÌý», Law Faculty, AV¶ÌÊÓƵÌý (1.5 h)

• 2018, 2020 - Course «ÌýFiscalité et philanthropie», LL.M. Tax,ÌýAV¶ÌÊÓƵ (with Prof. X. Oberson) (1.5h)

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PRESENCE IN THE MEDIA

• Article in THe Philanthropist "" by Takashi Sugimoto, 10 Janvier 2022
• Blog in Le Temps, «  » (EN : « Taxation of philanthropy : three ways to go forward for Switzerland »), 19 January 2021 

• Interview : « » by Kasmira Jefford, Geneva solutions, Published on 23 November 2020, 05:50. Updated on 24 November 2020, 08:32.

See all the media coverage>>