Book Description
Publisher Description
Author : Bradley T. Borden
Publisher :
Page : 0 pages
File Size : 21,20 MB
Release : 2007
Category : Capital gains tax
ISBN : 9781933255286
Publisher Description
Author :
Publisher :
Page : pages
File Size : 30,3 MB
Release :
Category :
ISBN :
Christopher Lott presents information on tax swaps as part of his FAQ on investment. The information was contributed by Bill Rini and other anonymous contributors. A tax swap is an investment strategy, usually for municipal bond portfolios. It allows one to take a tax loss in the portfolio, while also adjusting such factors as credit quality and maturity, to better meet the outlook of the market. A tax swap can create a capital loss for tax purposes, increase current income, and maintain or enhance the overall credit quality of the portfolio.
Author : United States. Congressional Budget Office
Publisher :
Page : 380 pages
File Size : 38,79 MB
Release : 1977
Category : Budget
ISBN :
Author : United States. Congress. Senate. Committee on Finance
Publisher :
Page : 548 pages
File Size : 11,38 MB
Release : 2011
Category : Financial instruments
ISBN :
Author : Xavier Oberson
Publisher :
Page : 103 pages
File Size : 13,45 MB
Release : 1993
Category : Swaps (Finance)
ISBN : 9783725530731
Author : Bradley T. Borden
Publisher : Civic Research Institute, Inc.
Page : 46 pages
File Size : 39,81 MB
Release : 2008
Category : Capital gains tax
ISBN : 1887554637
Author : John Abrahamson
Publisher : Kluwer Law International B.V.
Page : 448 pages
File Size : 12,90 MB
Release : 2020-02-20
Category : Law
ISBN : 9403510951
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 : William Charles Meehan
Publisher :
Page : 750 pages
File Size : 19,51 MB
Release : 2015
Category : Clearing of securities
ISBN : 9780314638236
Author : Alex C. Michalos
Publisher : Dundurn
Page : 97 pages
File Size : 35,90 MB
Release : 1997-02-01
Category : Business & Economics
ISBN : 1554881781
Financial transactions taxes are in force in all the major developed countries except the USA and Canada. Typically the tax is 0.25% or less, paid whenever stocks and shares or bonds, etc. change hands. The tax originally proposed by Tobin would be a new tax applicable to all international transactions in which currency is exhanged. A similar tax in North America could bring in billions of dollars, even if the tax were as low as 0.1%. In Good Taxes, Alex Michalos puts forth the argument in favour of a financial transactions tax. He looks at the tax as being a benefit to the countries that collect it, as well as a possible solution to such problems as world poverty and the underfunding of the United Nations. Good Taxes provides a thorough analysis of the debate over the proposed tax. Michalos traces the development of the debate back to the proposed Tobin Tax, then details the arguments for and against the implementation of a financial transactions tax. The conclusion is one that is sure to have an impact in North American financial circles.
Author : OECD
Publisher : OECD Publishing
Page : 326 pages
File Size : 21,69 MB
Release : 2017-03-27
Category :
ISBN : 9264267999
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.