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BestsellerE-book

Title Taxing the financial sector : concepts, issues, and practices / editor Howell H. Zee.

Publication Info. [Washington, D.C.] : International Monetary Fund, [2004]
©2004

Item Status

Description 1 online resource (viii, 85 pages) : illustrations
Physical Medium polychrome
Description text file
Bibliography Includes bibliographical references.
Contents 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.
Summary 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.
Local Note eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject Financial institutions -- Taxation.
Financial institutions -- Taxation.
Financial instruments -- Taxation.
Financial instruments -- Taxation.
Fiscal policy.
Fiscal policy.
Insurance -- Taxation.
Insurance -- Taxation.
Securities -- Taxation.
Securities -- Taxation.
Value-added tax.
Value-added tax.
Genre/Form Electronic books.
Added Author Zee, Howell H. (Howell Hang), editor, author.
International Monetary Fund, issuing body.
Other Form: Print version: Taxing the financial sector. Washington, D.C. : IMF, ©2004 1589063163 (DLC) 2004302438 (OCoLC)55227065
ISBN 9781451944556 (electronic book)
1451944551 (electronic book)
1283537052
9781283537056
9781589063167
1589063163