Taxing the financial sector : concepts, issues, and practices /

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One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individua...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Zee, Howell H. (Howell Hang) (Autor, Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, [2004]
Temas:
Financial institutions > Taxation.
Financial instruments > Taxation.
Fiscal policy.
Insurance > Taxation.
Securities > Taxation.
Value-added tax.
Politique fiscale.
Assurance > Impôts.
Valeurs mobilières > Impôts.
Instruments financiers > Impôts.
Institutions financières > Impôts.
Taxe à la valeur ajoutée.
Financial institutions > Taxation
Financial instruments > Taxation
Fiscal policy
Insurance > Taxation
Securities > Taxation
Value-added tax
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Banks / John Isaac
  • Insurance companies / Robin Oliver
  • Securities companies, investment funds, and pension funds / John King
  • Innovative financial instruments / Howell H. Zee
  • Financial services and the value-added tax / Alan Schenk and Howell H. Zee
  • Securities transactions / John King.

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