International Taxation Of Banking PDF Download
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Author | : John Abrahamson |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 448 |
Release | : 2020-02-20 |
Genre | : Law |
ISBN | : 9403510951 |
Download International Taxation of Banking Book 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.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 139 |
Release | : 2009-07-07 |
Genre | : |
ISBN | : 926406785X |
Download Building Transparent Tax Compliance by Banks Book in PDF, ePub and Kindle
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Author | : Felix I. Lessambo |
Publisher | : Springer |
Total Pages | : 378 |
Release | : 2016-09-29 |
Genre | : Business & Economics |
ISBN | : 1349949353 |
Download International Aspects of the US Taxation System Book in PDF, ePub and Kindle
This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
Author | : Stanley I. Langbein |
Publisher | : |
Total Pages | : 0 |
Release | : 2023 |
Genre | : Banks and banking |
ISBN | : 9781508317166 |
Download Federal Income Taxation of Banks and Financial Institutions Book in PDF, ePub and Kindle
Author | : International Tax Institute |
Publisher | : |
Total Pages | : 472 |
Release | : 1974 |
Genre | : Banks and banking, International |
ISBN | : |
Download Current Developments in Taxation of International Business and Banking Transactions Book in PDF, ePub and Kindle
Selected papers and outlines of panelists at 1974 Public Technical Meetings in New York and Los Angelos of International Tax Institute, Inc.
Author | : John Abrahamson |
Publisher | : Tolley |
Total Pages | : 432 |
Release | : 2014-08-01 |
Genre | : Corporations |
ISBN | : 9780754551843 |
Download Tolley's International Taxation of Corporate Finance Book in PDF, ePub and Kindle
This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations. The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical corporate finance international tax issues. These issues include: examples of country tax regimes; corporate finance including issuing shares; debt instruments; bank loans; investment banking activities; and alternative finance such as crowdfunding; microfinance and alternative energy funding; and international tax issues relating to interest and dividend flows; capital gains; and foreign tax credits. The book reviews related topics, including: mergers and acquisitions funding; asset and project finance; securitisation; derivatives; hybrid securities and entities; Islamic financing; bank capital structures; group treasury companies; debt restructuring; and transfer pricing issues. The book is based on Corporate Finance and International Taxation courses presented by the author in London, Paris, Zurich, Lugano, Rio de Janeiro, Mexico City, Hong Kong and Singapore.
Author | : Ms.Grace Weishi Gu |
Publisher | : International Monetary Fund |
Total Pages | : 35 |
Release | : 2012-11-30 |
Genre | : Business & Economics |
ISBN | : 1475572204 |
Download Taxation and Leverage in International Banking Book in PDF, ePub and Kindle
This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (i) whether corporate taxes induce subsidiary banks to raise their debt-asset ratio in light of the traditional debt bias; and (ii) whether international corporate tax differentials vis-a-vis foreign subsidiary banks affect the intra-bank capital structure through international debt shifting. Using a novel subsidiary-level dataset for 558 commercial bank subsidiaries of the 86 largest multinational banks in the world, we find that taxes matter significantly, through both the traditional debt bias channel and the international debt shifting that is due to the international tax differentials. The latter channel is more robust and tends to be quantitatively more important. Our results imply that taxation causes significant international debt spillovers through multinational banks, which has potentially important implications for tax policy.
Author | : Arthur Young International Banking Group |
Publisher | : |
Total Pages | : 448 |
Release | : 1988 |
Genre | : Banks and banking |
ISBN | : |
Download Managing International Bank Taxation Book in PDF, ePub and Kindle
Monograph on the corporate income tax of banks in various countries in the world as a comparative study prepared on a common outline by various authors. Countries covered are: Australia, Belgium, Canada, Denmark, France, West Germany, Hong Kong, Italy, Japan, Luxembourg, the Netherlands, New Zealand, Singapore, Spain, Sweden, Switzerland, United Kingdom, U.S.A.
Author | : [Anonymus AC08741538] |
Publisher | : |
Total Pages | : 44 |
Release | : 2010 |
Genre | : |
ISBN | : 9789279187353 |
Download Financial sector taxation Book in PDF, ePub and Kindle
"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.
Author | : Mr.Michael Keen |
Publisher | : International Monetary Fund |
Total Pages | : 41 |
Release | : 2011-08-01 |
Genre | : Business & Economics |
ISBN | : 1463902174 |
Download The Taxation and Regulation of Banks Book in PDF, ePub and Kindle
The financial crisis has prompted a reconsideration of the taxation of financial institutions, with practice outstripping principle: France, Germany, the United Kingdom and several other European countries have now introduced some form of bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure, appropriate rate, and revenue yield of corrective taxation of financial institutions addressed to two externalities, consequent on excessive risk-taking, prominent in the crisis: those that arise when such institutions are simply allowed to collapse, and those that arise when, to avoid the harm this would cause, their creditors are bailed out. It also asks whether corrective taxation or a regulatory capital requirement is the better way to address these concerns. The results suggest a potential role for taxing bank borrowing, perhaps as an adjunct to minimum capital requirements, at marginal rates that rise quite sharply at low capital ratios (but are likely lower when the government cannot commit to its bailout policy), reaching levels higher than those of the bank taxes so far adopted or proposed.