International Taxation of Banking
Title | International Taxation of Banking PDF eBook |
Author | John Abrahamson |
Publisher | Kluwer Law International B.V. |
Pages | 448 |
Release | 2020-02-20 |
Genre | Law |
ISBN | 9403510951 |
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Taxing the Financial Sector
Title | Taxing the Financial Sector PDF eBook |
Author | Mr.Howell H. Zee |
Publisher | International Monetary Fund |
Pages | 100 |
Release | 2004-04-16 |
Genre | Business & Economics |
ISBN | 1589063163 |
One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
Taxation and Regulation of the Financial Sector
Title | Taxation and Regulation of the Financial Sector PDF eBook |
Author | Ruud de Mooij |
Publisher | MIT Press |
Pages | 417 |
Release | 2014-12-05 |
Genre | Business & Economics |
ISBN | 0262027976 |
Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector.
Taxing the Financial Sector
Title | Taxing the Financial Sector PDF eBook |
Author | Dennis Weber |
Publisher | IBFD |
Pages | 227 |
Release | 2012 |
Genre | Financial institutions |
ISBN | 908722141X |
This book contains contributions from prominent practitioners and academics presenting their views on the tax levies on the financial sector from a legal and an economic perspective. (New) tax levies on the financial sector have been an ongoing subject of interest since the financial crisis of the past years. In this book, various ways of taxing the financial sector are discussed.
Financial sector taxation
Title | Financial sector taxation PDF eBook |
Author | [Anonymus AC08741538] |
Publisher | |
Pages | 44 |
Release | 2010 |
Genre | |
ISBN | 9789279187353 |
"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.
Taxation and the Financial Crisis
Title | Taxation and the Financial Crisis PDF eBook |
Author | Julian S. Alworth |
Publisher | Oxford University Press (UK) |
Pages | 321 |
Release | 2012-02-23 |
Genre | Business & Economics |
ISBN | 0199698163 |
This book examines how tax policies contributed to the financial crisis; whether taxation can play a role in the reform efforts to establish a sounder and safer financial system; and the pros and cons of various tax initiatives.
Federal Income Taxation of Banks and Financial Institutions
Title | Federal Income Taxation of Banks and Financial Institutions PDF eBook |
Author | Stanley I. Langbein |
Publisher | Warren Gorham & Lamont |
Pages | |
Release | 2001 |
Genre | Banks and banking |
ISBN | 9780791344675 |