Introduction To The Taxation Of Financial Instruments
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Introduction To The Taxation Of Financial Instruments
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Author : Henry D. Shereff
language : en
Publisher:
Release Date : 1990
Introduction To The Taxation Of Financial Instruments written by Henry D. Shereff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
Investment Taxation
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Author : Arlene Mary Hibschweiler
language : en
Publisher: McGraw Hill Professional
Release Date : 2003
Investment Taxation written by Arlene Mary Hibschweiler and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
Publisher Description
Taxation Of New Financial Instruments
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher: OECD
Release Date : 1994
Taxation Of New Financial Instruments written by Organisation for Economic Co-operation and Development and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
Presents the results of an analysis of the application of domestic laws and tax treaties to four particular types of instruments: interest rate swaps, financial futures, options to by shares, and bonds issued at a deep discount. Explores the possibility of arriving at consistent treatment of these instruments to provide greater certainty for both tax administrators and the financial markets.
Taxation Of Investment Derivatives
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Author : Antti Laukkanen
language : en
Publisher: IBFD
Release Date : 2007
Taxation Of Investment Derivatives written by Antti Laukkanen and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Bonds categories.
This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.
The Taxation Of Financial Assets
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Author : Mr.John R. King
language : en
Publisher: International Monetary Fund
Release Date : 1995-05-01
The Taxation Of Financial Assets written by Mr.John R. King and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-05-01 with Business & Economics categories.
Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between pre-tax returns on investments, and the post-tax yield on the savings that finance them. This tax wedge is shown to vary widely, in individual countries, according to the different ways in which savings are channeled through financial markets. The paper then discusses alternative criteria for assessing tax regimes for financial assets, and summarizes recent trends in OECD countries.
Financial Instruments
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Author :
language : en
Publisher:
Release Date : 1991
Financial Instruments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with International business enterprises categories.
Tax Treatment Of Financial Instruments A Survey To France Germany The Netherlands And The United Kingdom
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Author : G. M. M. Michielse
language : en
Publisher: Springer
Release Date : 1996-04-17
Tax Treatment Of Financial Instruments A Survey To France Germany The Netherlands And The United Kingdom written by G. M. M. Michielse and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-04-17 with Business & Economics categories.
General overview of the tax treatments of various financial instruments in four important EC Member States: France, Germany, the Netherlands and the United Kingdom, showing the most important tax differences and outlining the points on which EC harmonization is the most imperative, but also the most difficult to realize.
Review Of Current Practices For Taxation Of Financial Instruments Profits And Remuneration Of The Financial Sector
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Author : [Anonymus AC09581465]
language : en
Publisher:
Release Date : 2012
Review Of Current Practices For Taxation Of Financial Instruments Profits And Remuneration Of The Financial Sector written by [Anonymus AC09581465] and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
"The economic and financial crisis has triggered political discussions on the taxation of the financial sector and whether there is a need to adapt tax systems to make the financial sector contribute in a fair and substantial way to public budgets. On 7 October 2010, The European Commission presented its communication on "Taxation of the Financial Sector (COM(2010)549 final)" and its accompanying Staff Working Document SEC(2010)1166, which assesses the Financial Transaction Tax and the Financial Activity Tax. There have been debates in the Council, in the European Parliament, in the Economic and Social Committee, in the G-20, and in the Member States on the issue. One key issue in the debate is to what extent current tax provisions directed at financial instruments or the Financial Sector differ across countries and/ or differ from tax provisions in other sectors within countries. There is therefore a need for a comprehensive overview of current tax practices with regard to Financial Sector taxation in order to understand better the current taxation of the Financial Sector in the EU. To this end, the Commission has instructed PwC to provide a review of the current tax provisions directed at the Financial Sector and financial instruments. The content of the Study is limited to the questions raised by the Commission in the questionnaires provided and is subject to certain limitations in terms of scoping as agreed by the Commission and detailed below in introduction of the respective Chapters."--Editor.
Financial Products Taxation Regulation And Design 2022
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Author : Andrea S. Kramer
language : en
Publisher:
Release Date : 2021-12-30
Financial Products Taxation Regulation And Design 2022 written by Andrea S. Kramer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-30 with categories.
Now in its fourth edition, this two-volume bound book provides a road map to work one's way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, crypto currencies, commodities, options, derivatives, and hybrid products. It provides reliable answers to questions about financial markets, financial products, and market participants, and it will help with planning transactions and defending challenged tax positions.
The Taxation Of Global Trading Of Financial Instruments
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-03-09
The Taxation Of Global Trading Of Financial Instruments written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-03-09 with categories.
This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems.