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The Taxation Of Global Trading Of Financial Instruments
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Author :Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions Publisher :Organisation for Economic Co-operation and Development ISBN 13 : Total Pages :80 pages Book Rating :4.F/5 ( download)
Book Synopsis The Taxation of Global Trading of Financial Instruments by : Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions
Download or read book The Taxation of Global Trading of Financial Instruments written by Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions and published by Organisation for Economic Co-operation and Development. This book was released on 1998-03-03 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Document released for public comment. Includes transfer pricing.
Book Synopsis The Taxation of Global Trading of Financial Instruments by : OECD
Download or read book The Taxation of Global Trading of Financial Instruments written by OECD and published by OECD Publishing. This book was released on 1998-03-09 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems.
Book Synopsis The Taxation of Global Trading of Financial Instruments by :
Download or read book The Taxation of Global Trading of Financial Instruments written by and published by . This book was released on 1997 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Taxation of Global Trading of Financial Instruments by : OCDE. Organización de Cooperación y Desarrollo Económico
Download or read book The Taxation of Global Trading of Financial Instruments written by OCDE. Organización de Cooperación y Desarrollo Económico and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Taxation of Global Trading of Financial Instruments by : Organisation for Economic Co-operation and Development
Download or read book The Taxation of Global Trading of Financial Instruments written by Organisation for Economic Co-operation and Development and published by . This book was released on 1997 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis OECD Documents The Taxation of Global Trading of Financial Instruments by :
Download or read book OECD Documents The Taxation of Global Trading of Financial Instruments written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Global Trading of Financial Instruments by :
Download or read book Global Trading of Financial Instruments written by and published by . This book was released on 1990 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the topics of the meeting of BIAC Committee on Taxation and Fiscal Policy, March 21, 1991.
Book Synopsis Butterworths International Taxation of Financial Instruments and Transactions by : Jeremy Bradburne
Download or read book Butterworths International Taxation of Financial Instruments and Transactions written by Jeremy Bradburne and published by . This book was released on 1994 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thorough treatment of international taxation aspects of financial instruments. The treatment covers general US tax principles, equities, debt securities and derivatives and other financial instruments.
Book Synopsis Comparing the "Discussion Draft on the Attribution of Profits to Permanent Establishments (PEs: Part III (enterprises Carrying on Global Trading of Financial Instruments)" with the OECD's "The Taxation of Global Trading of Financial Instruments". by : R.E. Ackerman
Download or read book Comparing the "Discussion Draft on the Attribution of Profits to Permanent Establishments (PEs: Part III (enterprises Carrying on Global Trading of Financial Instruments)" with the OECD's "The Taxation of Global Trading of Financial Instruments". written by R.E. Ackerman and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Compares the March 2003 OECD "Special considerations for applying the working hypothesis to permanent establishments of enterprises carrying on global trading of financial instruments" and the 1998 OECD document "The taxation of global trading of financial instruments". The article highlights the developments in the OECD's positions and the distinctions that arise from operating in a branch form as opposed to a subsidiary form.
Book Synopsis International Taxation of Banking by : John Abrahamson
Download or read book International Taxation of Banking written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Butterworths International Taxation of Financial Instruments and Transactions by : Jeremy Bradburne
Download or read book Butterworths International Taxation of Financial Instruments and Transactions written by Jeremy Bradburne and published by MICHIE. This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This text explains the way in which the rules have developed and examines the underlying concepts of current tax practice and legislation. It provides commentary on the tax treatment of the broad range of equity, debt and derivative transactions which regularly occur in the UK, US and Japan.
Book Synopsis Taxation of Financial Intermediation by : Patrick Honohan
Download or read book Taxation of Financial Intermediation written by Patrick Honohan and published by World Bank Publications. This book was released on 2003 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis International Financial Flows and Transactions Taxes by : Mr.P. Bernd Spahn
Download or read book International Financial Flows and Transactions Taxes written by Mr.P. Bernd Spahn and published by International Monetary Fund. This book was released on 1995-06-01 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tobin has suggested that exchange rate volatility be controlled through a tax on international financial transactions. This analysis shows that the Tobin tax as a pure transaction tax is not viable. The tax would impair financial operations and create international liquidity problems. It is also unlikely to deter speculation. However, a possible alternative would be a two-tier rate structure—consisting of a low-rate transaction tax plus an exchange surcharge. The exchange rate could move freely within a “crawling” exchange rate band, but overshooting the band would trigger a tax on an “externality,” which is the discrepancy between the market exchange rate and the closest margin of the band. The scheme is inspired by the European Monetary System. However, exchange rates would be kept within the target range through a tax, not through interest policy or central bank sterilization and, eventually, the depletion of international reserves.
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 Butterworths International Taxation of Financial Instruments and Transactions by : Geoffrey Pennells
Download or read book Butterworths International Taxation of Financial Instruments and Transactions written by Geoffrey Pennells and published by MICHIE. This book was released on 1994-01-01 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: An outline of the tax treatment of the major types of financial transactions in the world's three most significant markets, New York, London and Tokyo, this work focuses on the tax position of the issuers of equities or debt, on that of the financial intermediaries that arrange the issues and on the position of the purchases or holders of such kinds of finance.
Book Synopsis Tax Treatment of Financial Instruments in the SEACEN Countries by : Junggun Oh
Download or read book Tax Treatment of Financial Instruments in the SEACEN Countries written by Junggun Oh and published by . This book was released on 1992 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Good Taxes written by Alex C. Michalos and published by Dundurn. This book was released on 1997-02 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Good Taxes, Alex Michalos puts forth an argument in favour of a financial transactions tax.
