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Author : Julian J. B. Hickey
Publisher : CCH Incorporated
ISBN 13 : 9781847984388
Total Pages : 915 pages
Book Rating : 4.9/5 (843 download)
Download or read book VAT and the City : Banking, Finance and Insurance written by Julian J. B. Hickey and published by CCH Incorporated. This book was released on 2012-01-01 with total page 915 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Peter L. Landon
Publisher :
ISBN 13 : 9781841408941
Total Pages : 647 pages
Book Rating : 4.4/5 (89 download)
Download or read book VAT and the City written by Peter L. Landon and published by . This book was released on 2007 with total page 647 pages. Available in PDF, EPUB and Kindle. Book excerpt: VAT and the City is an essential book that describes how VAT affects transactions in banking, finance, securities, investment, insurance and commodities. It gives an insight into the problems and implications of these highly specialist areas and indicates how component parts of the industries are affected and how they should approach the handling of their VAT affairs.
Author : Peter L. Landon
Publisher :
ISBN 13 : 9780863253003
Total Pages : 283 pages
Book Rating : 4.2/5 (53 download)
Download or read book VAT and the City written by Peter L. Landon and published by . This book was released on 1993-01 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: Changes in VAT law since 1987 and the run up to the 1992 EC harmonization have meant many changes in the treatment of VAT liability and partial exemption. This book, for those working in or advising the banking, finance and insurance sector, highlights considerations to be borne in mind.
Author : Mark Chesham
Publisher : Spiramus Press Ltd
ISBN 13 : 1913507289
Total Pages : 263 pages
Book Rating : 4.9/5 (135 download)
Download or read book VAT and Financial Services (fourth edition) written by Mark Chesham and published by Spiramus Press Ltd. This book was released on 2022-07-14 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: VAT and Financial Services takes the reader through the relevant legislation case law, and legal concepts; examines the consequences of outsourcing; looks at the key issues facing financial services and insurance; and discusses the VAT cost sharing exemption. Since the last edition significant changes include: consequences of Brexit, the abolition of Cost Sharing Groups and significant developments in case law.
Author : Malcolm Gillis
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 ( download)
Download or read book The VAT and Financial Services written by Malcolm Gillis and published by . This book was released on 1987 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Claus Bohn Jespersen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041137327
Total Pages : 450 pages
Book Rating : 4.0/5 (411 download)
Download or read book Intermediation of Insurance and Financial Services in European VAT written by Claus Bohn Jespersen and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VAT Directive in 1977. The definitions do not, however, encompass the current complexity of insurance and financial transactions. This has resulted in considerable confusion for fiscal authorities and for businesses when deciding upon the application of the VAT exemption. As the correct VAT treatment has a significant economic impact on businesses, a great number of cases have been referred to the Court of Justice of the European Union. This is also the reason why the European Commission presented its proposal for the future treatment of insurance and financial services, including intermediation thereof, in November 2007. The political process has not yet been finalised and if the Commission's proposal is agreed upon, the question of understanding the definitions still exists. This book deals with the exemption for intermediation of insurance and financial services within European VAT. This implies analysing the methods of interpretation applied by the Court of Justice of the European Union when interpreting the provisions regarding insurance and financial services. Furthermore, the current definitions for intermediation of insurance and financial services as provided for in the VAT Directive are analysed and conclusions are made in order to define a single concept of intermediation. These analyses are followed by various practical scenarios from case law of the Member States concerning intermediation of insurance and financial services. Finally, comments based on the analyses carried out are given on the European Commission's proposal for amending the VAT Directive and the accompanying Regulation regarding intermediation of insurance and financial services.
Author : Mark Chesham
Publisher : Spiramus Press Ltd
ISBN 13 : 9781907444425
Total Pages : 248 pages
Book Rating : 4.4/5 (444 download)
Download or read book VAT and Financial Services written by Mark Chesham and published by Spiramus Press Ltd. This book was released on 2012 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the relevant legislation and case law regarding VAT. It examines the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements. Furthermore, it examines the consequences of outsourcing, looks at the key issues facing financial services and insurance and discusses the VAT cost sharing exemption. Since the first edition there have been significant developments in the area of pensions management and whether or not an employer can recover VAT charged on investment management fees incurred in respect of pension schemes. Also, developments around the scope of VAT exemption for payment services (cash handling, cash collection and debt collection) are included as well as a section on the new and developing area of cryptocurrencies (e.g. Bitcoin). The publication is based upon the law as at 1 March 2015.
Author : Christine Sanderson
Publisher : Bloomsbury Professional
ISBN 13 : 9781845927400
Total Pages : 178 pages
Book Rating : 4.9/5 (274 download)
Download or read book Vat and E-Finance written by Christine Sanderson and published by Bloomsbury Professional. This book was released on 2001-12 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Tolley's VAT and e-finance is a unique title ideally suited to banks, insurers and all those developing into e-business. The book establishes where and how e-businesses are taxed and provides comprehensive guidance on: pace of supply for e-finance; server location; IP exploitation; disitermediation; the EU VAT system and buying and selling an e-finance business."
Author : Oskar Henkow
Publisher :
ISBN 13 : 9789041127037
Total Pages : 416 pages
Book Rating : 4.1/5 (27 download)
Download or read book Financial Activities in European VAT written by Oskar Henkow and published by . This book was released on 2008 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, because what is considered proper for public bodies to engage in varies over time and depends on political preference, there has been a growing awareness that the exclusion necessarily gives rise to economic distortion and legal uncertainty. A movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) underlies the European Commission's 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as the distorting effects suggest, or whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. Using a system design point of view, the author focuses on VAT schemes where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies. Specific aspects examined include the following: ; reallocation of funds and income vs. the production/distribution/consumption cycle; the concept of 'merit goods'; bias to self-supply instead of contracting out; preference to integrate vertically in the supply chain; applicability of VAT to government regulatory services; tax cascading in the public goods and services context; administration and compliance burden in government agencies; interpretational and implementation difficulties in EU Member States; and VAT compensation schemes considered as illegal State aid in the public sector context. The book concludes with an insightful discussion of what might be considered as 'best practice' in relation to both the exclusion and full tax models. Peerless in its thorough discussion of the treatment of public bodies in various VAT systems, and in the EU VAT system in particular, this study will be warmly welcomed by practitioners, academics, and policymakers as a giant step.
Author : Robert F. van Brederode
Publisher : Springer
ISBN 13 : 9811034656
Total Pages : 414 pages
Book Rating : 4.8/5 (11 download)
Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Author :
Publisher :
ISBN 13 :
Total Pages : 1412 pages
Book Rating : 4.3/5 ( download)
Download or read book Taxes written by and published by . This book was released on 1992 with total page 1412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Arthur James Wells
Publisher :
ISBN 13 :
Total Pages : 2744 pages
Book Rating : 4.F/5 ( download)
Download or read book The British National Bibliography written by Arthur James Wells and published by . This book was released on 2009 with total page 2744 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Pauline Barrieu
Publisher : John Wiley & Sons
ISBN 13 : 0470685085
Total Pages : 398 pages
Book Rating : 4.4/5 (76 download)
Download or read book The Handbook of Insurance-Linked Securities written by Pauline Barrieu and published by John Wiley & Sons. This book was released on 2010-06-15 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Luca Albertini and Pauline Barrieu are to be congratulated on this volume. Written in a period where structured projects in finance are having a difficult time, it is worthwhile to return to the cradle of securitisation: insurance. Spread out over three parts (life, non- life, and tax and regulatory issues) the 26 chapters, written mainly by practitioners, give an excellent overview of this challenging field of modern insurance. Methodology and examples nicely go hand in hand. The overall slant being towards actual analyses of concrete products. No doubt this book will become a milestone going forward for actuarial students, researchers, regulators and practitioners alike." —Paul Embrechts, Professor of Mathematics and Director of RiskLab, ETH Zurich The convergence of insurance with the capital markets has opened up an alternative channel for insurers to transfer risk, raise capital and optimize their regulatory reserves as well as offering institutions a source of relatively liquid investment with limited correlation with other exposures. One of the financial instruments allowing for the cession of insurance-related risks to the capital markets is Insurance-Linked Securities (ILS). This book provides hands-on information essential for market participants, drawing on the insights and expertise of an impressive team of international market players, representing the various aspects and perspectives of this growing sector. The book presents the state of the art in Insurance-Linked Securitization, by exploring the various roles for the different parties involved in the transactions, the motivation for the transaction sponsors, the potential inherent pitfalls, the latest developments and transaction structures and the key challenges faced by the market. The book is organized into parts, each covering a specific topic or sector of the market. After a general overview of the ILS market, the Insurance-Linked Securitization process is studied in detail. A distinction is made between non-life and life securitization, due to the specificities of each sector. The process and all the actors involved are identified and considered in a comprehensive and systematic way. The concepts are first looked at in a general way, before the analysis of relevant case studies where the ILS technology is applied. Particular focus is given to: the key stages in both non-life and life securitizations, including the general features of the transactions, the cedant's perspectives, the legal issues, the rating methodologies, the choice of an appropriate trigger and the risk modeling, the particular challenges related to longevity securitization, the investor's perspective and the question of the management of a portfolio of ILS, the general issues related to insurance-linked securitization, such as accounting and tax issues, regulatory issues and solvency capital requirements. The book is accompanied by a website www.wiley.com/go/albertini_barrieu_ILS which will feature updates and additions to the various contributions to follow market developments.
Author : Kosmas Kaprinis
Publisher : Springer Nature
ISBN 13 : 3031335767
Total Pages : 198 pages
Book Rating : 4.0/5 (313 download)
Download or read book The Institutional Structure of Macroprudential Policy in the UK written by Kosmas Kaprinis and published by Springer Nature. This book was released on 2023-06-28 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Macroprudential policy (MPP) has been one of the major initiatives in the post-2008 crisis restructuring of financial regulation. Under the macroprudential mandate, the regulator monitors and judiciously controls systemic risk in the financial system, in an attempt to minimise the probability and severity of a future financial crisis. The book reveals why MPP authorities are rightfully at the centre of a highly sensitive policy debate, as MPP necessitates the allocation of significant regulatory power to technocrats, while the highly technical nature of MPP makes policy evaluation challenging. Specific issues examined include: the importance of financial stability as a public policy goal; the political economy issues stemming from the delegation of MPP to an independent authority; and the definition of accountability in the context of MPP. Focusing on a case study on the Financial Policy Committee of the Bank of England, the macroprudential authority in the UK, the book develops the normative grounds to justify the need for accountability in the conduct of MPP, while also formulating the necessary institutional framework to ensure the accountability of MPP authorities.
Author : Ransford Tetteh
Publisher : Graphic Communications Group
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4./5 ( download)
Download or read book Daily Graphic written by Ransford Tetteh and published by Graphic Communications Group. This book was released on 2014-04-23 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Aeron Davis
Publisher : Manchester University Press
ISBN 13 : 1526159767
Total Pages : 129 pages
Book Rating : 4.5/5 (261 download)
Download or read book Bankruptcy, bubbles and bailouts written by Aeron Davis and published by Manchester University Press. This book was released on 2022-10-18 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Treasury is one of Britain’s oldest, most powerful and secretive institutions, one that has played a central role in shaping the country's economic system. But all too often it has escaped public scrutiny when it comes to investigating the ups and downs of the UK economy. When portrayed, it is usually as a bedrock of government stability in times of crisis, repeatedly rescuing the nation’s finances from the hands of posturing politicians and the combustions of world financial markets. However, there is another side to the story. In between the highs there have been many lows, from botched privatizations to dubious private finance initiatives, from failing to spot the great financial crisis to facilitating ever-growing inequalities. Davis’s book goes behind the scenes to offer an inside history of the Treasury, in the words of the chancellors, advisors and civil servants themselves. It shows the shortcomings as well as the successes, the personalities and the thinking which have shaped Britain’s economy since the mid-1970s. Based on interviews with over fifty key figures, it offers a fascinating, alternative insight on how and why the UK economy came to function as it does today, and why reform is long overdue.
Author : Hamish McRae
Publisher :
ISBN 13 :
Total Pages : 296 pages
Book Rating : 4.:/5 (31 download)
Download or read book Capital City written by Hamish McRae and published by . This book was released on 1991 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors describe in detail the operations of the banks, the stock market, the insurance world and other bodies that make up the world's largest international financial centre. They discuss the major structural changes in the City since the Bang; the relationship between the City and other European financial centres now that Britain has become a member of the ERM; and the challenge on international businesses from Japan. They also answer a series of disturbing questions about the City's performance, accountability and honesty. They explain how the City reached its present position, and they discuss its future.
