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Tax Arbitrage
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Download or read book Tax Arbitrage written by Nigel Feetham and published by Spiramus Press Ltd. This book was released on 2011 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Press coverage has often shown little understanding of the distinction between tax avoidance and tax evasion, describing the legitimate behaviour of taxpayer banks, financial institutions and multinational businesses in emotive terms and often inaccurately. This book aims to look at tax arbitrage, and demystify its practice.
Book Synopsis ABCs of Arbitrage by : Frederic L. Ballard
Download or read book ABCs of Arbitrage written by Frederic L. Ballard and published by American Bar Association. This book was released on 2007 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ABCs of Arbitrage written by Vicky Tsilas and published by American Bar Association. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABCs of Arbitrage 2018 translates extraordinary complex information into terms that everyone from the consummate tax professional to beginners can easily understand.
Book Synopsis Tax Arbitrage and the Changing Structure of International Tax Law by : Luca Dell'Anese
Download or read book Tax Arbitrage and the Changing Structure of International Tax Law written by Luca Dell'Anese and published by . This book was released on 2006 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Hybrid Financial Instruments in International Tax Law by : Jakob Bundgaard
Download or read book Hybrid Financial Instruments in International Tax Law written by Jakob Bundgaard and published by Kluwer Law International B.V.. This book was released on 2016-11-15 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered. Advocating for a broader scope of application of HFIs as part of the financing of companies in Europe alongside traditional sources of debt and equity financing, the book addresses such issues and topics as the following: • problems associated with the debt-equity distinction in international tax law; • cross-border tax arbitrage and linking rules; • drivers behind the use and design of HFIs; • tax law impact of perpetual and super maturity debt instruments, profit participating loans, convertible bonds, mandatory convertible bonds, contingent convertibles, preference shares and warrant loans on HFIs; • financial accounting treatment; • administrative guidance; • influence of the TFEU on Member States’ approaches to classification of HFIs; • interpretation of the Parent-Subsidiary Directive by the European Court of Justice; • applicability of the OECD Model Tax Convention; and • implications of the OECD Base Erosion and Profit Shifting (BEPS) project. Throughout this book, the analysis draws upon preparatory works, case law, and legal theory in English, German, and the Scandinavian languages. In conclusion, the author considers tax policy issues, and identifies and outlines possible high-level solutions. Actual or potential users of HFIs will greatly appreciate the clarity and insight offered here into the capacity and tax implications of HFIs. The book not only examines whether existing legislation is sufficient to handle the issues raised by international HFIs, but also provides an in-depth analysis of the interaction between corporate financing and tax law in the light of today’s financial innovation. Corporate executives and their counsel will find it indispensable in the international taxation landscape that is currently coming into view, and academics and policymakers will hugely augment their understanding of a complex and constantly changing area of tax law.
Book Synopsis Tax Arbitrage Through Cross-border Financial Engineering by : Gaspar Lopes Dias V.S.
Download or read book Tax Arbitrage Through Cross-border Financial Engineering written by Gaspar Lopes Dias V.S. and published by Kluwer Law International. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores tax arbitrage opportunities resulting from financial engineering techniques with cross-border financial instruments such as hybrids, synthetics, and non-traditional financial instruments. Firstly the author clarifies the concept of three kinds of complex financial instruments, and thereafter he discusses the most adequate tax treatment of these instruments in cross-border situations. For this purpose he identifies economic substance as an objective benchmark for the taxation of financial instruments to achieve greater international tax neutrality, and examines the role of the expected return taxation theory. The book also contains a comparative analysis of relevant developments in a number of jurisdictions, including Australia, Belgium, Brazil, Luxembourg, Portugal, UK and USA.
Book Synopsis Taxes, Loans and Inflation by : C. Eugene Steuerle
Download or read book Taxes, Loans and Inflation written by C. Eugene Steuerle and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes major disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax.
Book Synopsis Sports Arbitrage - How to Place Riskless Bets & Create Tax-Free Investments by : Rajeev Shah
Download or read book Sports Arbitrage - How to Place Riskless Bets & Create Tax-Free Investments written by Rajeev Shah and published by Lulu.com. This book was released on 2008-07-10 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the most detailed & comprehensive book available on the subject of sports-arbitrage. It has been written by an expert, with 15 years of trading experience, who sets out towards two goals: to teach the novice reader all there is to know before embarking on his or her sports-arbitrage trading project, and to teach experienced traders some of the more complex techniques used by professionals. Over 100 pages of this book are devoted to divulging methods to find arbitrage opportunities manually and, by using many real-world examples of trades, the author reveals & explains several techniques which have never before been published and which are as yet unknown to the majority of traders. The theories are explained clearly but what really sets this book apart is its focus on the practical realities of trading. Whether you are a novice or experienced trader, the author's insights will help you towards increased profits from your sports-arbitrage trading project.
Book Synopsis Arbitrage and the Tax Code by : Michael F. Gallmeyer
Download or read book Arbitrage and the Tax Code written by Michael F. Gallmeyer and published by . This book was released on 2010 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: We provide a detailed characterization of arbitrage-free asset prices in the presence of capital gains and income taxes. The distinguishing feature of our analysis is that we impose on the model two important features of the tax code: the limited use of capital losses and the inability to wash sell. We show that under remarkably mild conditions, the lack of pre-tax arbitrage implies the lack of post-tax arbitrage with the limited use of capital losses. The conditions are that the risk free interest rate be positive and that tax rates on interest income exceed capital gains tax rates. The result also holds when only a wash sale constraint is imposed and no investor holds a portfolio with a large capital loss. We allow investors to face different tax rates and have different bases for the calculation of capital gains taxes. The characterizations we provide have important implications for both asset pricing and portfolio choice. Our results imply that models that use arbitrage-free pre-tax models continue for derivative pricing and hedging are also arbitrage free in a world with taxes. Similarly, portfolio choice models with taxes typically specify pre-tax arbitrage free price processes and then analyze portfolio choice in the presence of taxes. In these models, it is unclear if portfolio recommendations are based on risk-return tradeoffs or on the arbitrage opportunities present in the model. Our results imply that if the above features of the tax code are modeled explicitly, then we can isolate the post-tax risk-return tradeoffs.
Book Synopsis The Tax Decade by : C. Eugene Steuerle
Download or read book The Tax Decade written by C. Eugene Steuerle and published by The Urban Insitute. This book was released on 1992 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description of the tax developments of the 1980s by one of the best informed economic analysts of the American system.
Book Synopsis An Analysis of an Economy with Tax Arbitrage by : Mitchell A. Post
Download or read book An Analysis of an Economy with Tax Arbitrage written by Mitchell A. Post and published by . This book was released on 1984 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Arbitrage and Labor Supply by : Jonas Agell
Download or read book Tax Arbitrage and Labor Supply written by Jonas Agell and published by . This book was released on 1998 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We argue that models that integrate tax arbitrage and labor supply decisions may shed light on a number of positive and normative questions concerning modern systems of income taxation. Such models also appear to have strong implications for empirical research. Studies that ignore the effects of tax arbitrage and asset trade on labor supply incentives may easily come up with biased estimates of the tax responsiveness of the hours supply of high-wage individuals. Finally, because of tax avoidance in the form of asset trade, international comparisons of income inequality will exaggerate the redistributive achievements of high-tax countries like Sweden.
Book Synopsis Technical Information Release by : United States. Internal Revenue Service
Download or read book Technical Information Release written by United States. Internal Revenue Service and published by . This book was released on 1969 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Addressing Tax Arbitrage with Hybrid Financial Instruments by : Moritz Scherleitner
Download or read book Addressing Tax Arbitrage with Hybrid Financial Instruments written by Moritz Scherleitner and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Contemporary U.S. Tax Policy by : C. Eugene Steuerle
Download or read book Contemporary U.S. Tax Policy written by C. Eugene Steuerle and published by Rowman & Littlefield. This book was released on 2008-05-19 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: C. Eugene Steuerle, one of the country's most influential economists, offers an insider's look at tax policy based on a quarter century of working with officials of all political stripes. Steuerle outlines the principles of taxation and the early postwar period before proceeding to the tax policy battles that began with the Reagan revolution and continue today. Those expecting a simple story of triumph and defeat may be surprised. Rather than moving toward consensus and progress, tax policy history has been messy, repetitive, and often rancorous. Yet evolution-and even revolution-do occur. The second edition has been updated with a look at tax policy during the George W. Bush presidency.
Book Synopsis Federal Income Taxation by : Theodore Seto
Download or read book Federal Income Taxation written by Theodore Seto and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hardbound - New, hardbound print book.
Book Synopsis Tax Arbitrage by Colleges and Universities by : Kristy Piccinini
Download or read book Tax Arbitrage by Colleges and Universities written by Kristy Piccinini and published by . This book was released on 2010 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:
