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 |
|