Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisationon the grounds that international privilege would sink to the lowest national levelthere does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations...