Taxing Financial Transactions - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing Financial Transactions write by Ms.Thornton Matheson. This book was released on 2011-03-01. Taxing Financial Transactions available in PDF, EPUB and Kindle. In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on its potential impact, and on key issues to be faced in designing taxes of this kind.
International Taxation of Banking
International Taxation of Banking - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Taxation of Banking write by John Abrahamson. This book was released on 2020-02-20. International Taxation of Banking available in PDF, EPUB and Kindle. 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.
Financial Crisis Management and Democracy
Financial Crisis Management and Democracy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Financial Crisis Management and Democracy write by Bettina De Souza Guilherme. This book was released on 2020-12-09. Financial Crisis Management and Democracy available in PDF, EPUB and Kindle. This open access book discusses financial crisis management and policy in Europe and Latin America, with a special focus on equity and democracy. Based on a three-year research project by the Jean Monnet Network, this volume takes an interdisciplinary, comparative approach, analyzing both the role and impact of the EU and regional organizations in Latin America on crisis management as well as the consequences of crisis on the process of European integration and on Latin America’s regionalism. The book begins with a theoretical introduction, exploring the effects of the paradigm change on economic policies in Europe and in Latin America and analyzing key systemic aspects of the unsustainability of the present economic system explaining the global crises and their interconnections. The following chapters are divided into sections. The second section explores aspects of regional governance and how the economic and financial crises were managed on a macro level in Europe and Latin America. The third and fourth sections use case studies to drill down to the impact of the crises at the national and regional levels, including the emergence of political polarization and rise in populism in both areas. The last section presents proposals for reform, including the transition from finance capitalism to a sustainable real capitalism in both regions and at the inter-regional level of EU-LAC relations.The volume concludes with an epilogue on financial crises, regionalism, and domestic adjustment by Loukas Tsoukalis, President of the Hellenic Foundation for European and Foreign Policy (ELIAMEP). Written by an international network of academics, practitioners and policy advisors, this volume will be of interest to researchers and students interested in macroeconomics, comparative regionalism, democracy, and financial crisis management as well as politicians, policy advisors, and members of national and regional organizations in the EU and Latin America.
Taxation of Financial Intermediation
Taxation of Financial Intermediation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation of Financial Intermediation write by Patrick Honohan. This book was released on 2003. Taxation of Financial Intermediation available in PDF, EPUB and Kindle. This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discussed include: the design of optimal tax schemes, the role of imperfect information and the links between taxation and saving, inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, VAT and financial transactions taxes; as well as current practice in the industrial world and case studies of distorted national systems. This is a co-publication of the World Bank and Oxford University Press.
Federal Income Taxation of Banks and Financial Institutions
Federal Income Taxation of Banks and Financial Institutions - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Federal Income Taxation of Banks and Financial Institutions write by Stanley I. Langbein. This book was released on 2001. Federal Income Taxation of Banks and Financial Institutions available in PDF, EPUB and Kindle.
