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

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:
Acceso en línea:Texto completo

MARC

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505 0 |a 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. 
520 3 |a 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 individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives. 
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650 0 |a Financial instruments  |x Taxation. 
650 0 |a Fiscal policy. 
650 0 |a Insurance  |x Taxation. 
650 0 |a Securities  |x Taxation. 
650 0 |a Value-added tax. 
650 6 |a Politique fiscale. 
650 6 |a Assurance  |x Impôts. 
650 6 |a Valeurs mobilières  |x Impôts. 
650 6 |a Instruments financiers  |x Impôts. 
650 6 |a Institutions financières  |x Impôts. 
650 6 |a Taxe à la valeur ajoutée. 
650 7 |a Financial institutions  |x Taxation  |2 fast 
650 7 |a Financial instruments  |x Taxation  |2 fast 
650 7 |a Fiscal policy  |2 fast 
650 7 |a Insurance  |x Taxation  |2 fast 
650 7 |a Securities  |x Taxation  |2 fast 
650 7 |a Value-added tax  |2 fast 
700 1 |a Zee, Howell H.  |q (Howell Hang),  |e editor,  |e author. 
710 2 |a International Monetary Fund,  |e issuing body. 
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