Butterworths International Taxation of Financial Instruments and Transactions PDF Download
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Author: Jeremy Bradburne Publisher: MICHIE ISBN: 9780406003652 Category : Languages : en Pages :
Book Description
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.
Author: Jeremy Bradburne Publisher: MICHIE ISBN: 9780406003652 Category : Languages : en Pages :
Book Description
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.
Author: Jeremy Bradburne Publisher: ISBN: Category : Business & Economics Languages : en Pages : 288
Book Description
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.
Author: Geoffrey Pennells Publisher: MICHIE ISBN: 9780406106605 Category : Languages : en Pages : 610
Book Description
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.
Author: Masatami Otsuka Publisher: Lexis Pub ISBN: 9780406034830 Category : Law Languages : en Pages : 125
Book Description
Thorough treatment of international taxation aspects of financial instruments. Covering equities, debt securities, debt-equity hybrid instruments and debt and asset management.
Author: John Abrahamson Publisher: Kluwer Law International B.V. ISBN: 9403510951 Category : Law Languages : en Pages : 448
Book Description
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: Mr.P. Bernd Spahn Publisher: International Monetary Fund ISBN: 1451847998 Category : Business & Economics Languages : en Pages : 62
Book Description
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.
Author: Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions Publisher: Organisation for Economic Co-operation and Development ISBN: Category : Business & Economics Languages : en Pages : 80
Book Description
Document released for public comment. Includes transfer pricing.
Author: Jeremy Bradburne
Author: Jeremy Bradburne
Author: Jeremy Bradburne
Author: Geoffrey Pennells
Author: 
Author: Jeremy Bradburne
Author: Jeremy Bradburne
Author: Masatami Otsuka
Author: John Abrahamson
Author: Mr.P. Bernd Spahn
Author: Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions