Managing International Bank Taxation PDF Download
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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 | : 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 | : Michael Z. Brooke |
Publisher | : |
Total Pages | : 696 |
Release | : 1990 |
Genre | : Business & Economics |
ISBN | : |
Download Handbook of International Financial Management Book in PDF, ePub and Kindle
A handbook which brings together a wide range of topical expertise on issues of immediate relevance to finance directors, bankers, advisers and consultants with the support of an editorial board representing international financial institutions.
Author | : Stanley I. Langbein |
Publisher | : Warren Gorham & Lamont |
Total Pages | : |
Release | : 2001 |
Genre | : Banks and banking |
ISBN | : 9780791344675 |
Download Federal Income Taxation of Banks and Financial Institutions Book in PDF, ePub and Kindle
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 | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 355 |
Release | : 2021-09-15 |
Genre | : |
ISBN | : 9264424083 |
Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book in PDF, ePub and Kindle
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 326 |
Release | : 2017-03-27 |
Genre | : |
ISBN | : 9264267999 |
Download Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition Book in PDF, ePub and Kindle
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author | : Dileep Mehta |
Publisher | : John Wiley & Sons |
Total Pages | : 416 |
Release | : 2008-04-15 |
Genre | : Business & Economics |
ISBN | : 0470759216 |
Download International Bank Management Book in PDF, ePub and Kindle
This text provides current and integrated coverage of the important topics in international banking, including foreign exchange markets, derivatives, country risk analysis, asset-liability management, and banking strategies. In order to incorporate the central elements of this field, the text builds on a three-faceted foundation of risk-return tradeoff, the special barriers encountered in international business, and the unique features of banking business. By responding to the increasing globalization of financial markets, this text offers readers the comprehensive, international background they need to prepare for a successful career in banking. Provides current and integrated coverage of international bank management. Incorporates analytical frameworks and real-world examples of key decision-making processes. Includes learning objectives and end-of-chapter review questions.
Author | : International Monetary Fund. Fiscal Affairs Dept. |
Publisher | : International Monetary Fund |
Total Pages | : 78 |
Release | : 2016-12-10 |
Genre | : Business & Economics |
ISBN | : 1498345204 |
Download Tax Policy, Leverage and Macroeconomic Stability Book in PDF, ePub and Kindle
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Author | : |
Publisher | : |
Total Pages | : 40 |
Release | : 1990 |
Genre | : Aliens |
ISBN | : |
Download U.S. Tax Guide for Aliens Book in PDF, ePub and Kindle