Taxing Banks Fairly
DOWNLOAD
Download Taxing Banks Fairly PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Taxing Banks Fairly book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Taxing Banks Fairly
DOWNLOAD
Author : Sajid M. Chaudhry
language : en
Publisher: Edward Elgar Publishing
Release Date : 2014-10-31
Taxing Banks Fairly written by Sajid M. Chaudhry and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-31 with Business & Economics categories.
Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks m
Taxation And Corporate Debt
DOWNLOAD
Author : Mr.Jost Heckemeyer
language : en
Publisher: International Monetary Fund
Release Date : 2013-10-29
Taxation And Corporate Debt written by Mr.Jost Heckemeyer 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 2013-10-29 with Business & Economics categories.
This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-banks is close to 0.2. However, the responsiveness differs considerably across the size distribution and the conditional leverage distribution. For nonbanks, we find a U-shaped relationship between asset size and tax responsiveness, although this pattern does not hold universally across the conditional leverage distribution. For banks, in contrast, the tax responsiveness declines linearly in asset size. Quantile regressions show further that capitaltight banks are significantly less responsive than are capital-abundant banks; the same pattern holds for the largest non-banks. Still, even the largest banks with high conditional leverage ratios feature a significant, positive tax response.
Taxation Of Shares Of Preferred Stock Of Banks While Owned By Reconstruction Finance Corporation
DOWNLOAD
Author : United States. Congress. House. Committee on Banking and Currency
language : en
Publisher:
Release Date : 1936
Taxation Of Shares Of Preferred Stock Of Banks While Owned By Reconstruction Finance Corporation written by United States. Congress. House. Committee on Banking and Currency and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1936 with Banks and banking categories.
International Taxation Of Banking
DOWNLOAD
Author : John Abrahamson
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-02-20
International Taxation Of Banking written by John Abrahamson and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-20 with Law categories.
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Balancing The Regulation And Taxation Of Banking
DOWNLOAD
Author : Sajid M. Chaudhry
language : en
Publisher: Edward Elgar Publishing
Release Date : 2015-08-28
Balancing The Regulation And Taxation Of Banking written by Sajid M. Chaudhry and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-28 with Business & Economics categories.
This concise book gives a unique overview of bank taxation as an alternative or a compliment to prudential regulation or non-revenue taxation. Existing bank taxation is reviewed with a view to eliminating distortions in the tax system, which have incen
Taxation Of National Banks
DOWNLOAD
Author : United States. Congress. House. Committee on Banking and Currency
language : en
Publisher:
Release Date : 1934
Taxation Of National Banks written by United States. Congress. House. Committee on Banking and Currency and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1934 with Banks and banking categories.
State Taxation Of National Banks
DOWNLOAD
Author : United States. Congress. House. Committee on Banking and Currency
language : en
Publisher:
Release Date : 1928
State Taxation Of National Banks written by United States. Congress. House. Committee on Banking and Currency and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1928 with National banks categories.
State Taxation Of Banks
DOWNLOAD
Author : Sandra B. McCray
language : en
Publisher:
Release Date : 1989
State Taxation Of Banks written by Sandra B. McCray and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Banks and banking categories.
Federal Income Taxation Of Banks And Financial Institutions
DOWNLOAD
Author : Eugene M. Krader
language : en
Publisher:
Release Date : 1978
Federal Income Taxation Of Banks And Financial Institutions written by Eugene M. Krader and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Banks and banking categories.
Taxes On National Banks
DOWNLOAD
Author : United States. Congress. Senate. Committee on Banking and Currency
language : en
Publisher:
Release Date : 1969
Taxes On National Banks written by United States. Congress. Senate. Committee on Banking and Currency and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Banks and banking categories.