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A. D. W. McKie,R. C. Addison Jr.,T.-L. T. Liao,H.-S. Ryange to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for s978-981-13-5714-5978-981-287-832-8Series ISSN 2364-9186 Series E-ISSN 2364-9445