Federal Income Taxation of Banks and Financial Institutions PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Federal Income Taxation of Banks and Financial Institutions PDF full book. Access full book title Federal Income Taxation of Banks and Financial Institutions by Stanley I. Langbein. Download full books in PDF and EPUB format.
Author: Stanley I. Langbein
Publisher:
ISBN: 9781508317166
Category : Banks and banking
Languages : en
Pages : 0
Get Book
Book Description
Author: Stanley I. Langbein
Publisher:
ISBN: 9781508317166
Category : Banks and banking
Languages : en
Pages : 0
Get Book
Book Description
Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 9403510951
Category : Law
Languages : en
Pages : 448
Get Book
Book Description
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.
Author: United States. Congress. House. Committee on Banking and Currency
Publisher:
ISBN:
Category : National banks
Languages : en
Pages : 212
Get Book
Book Description
Author: United States. Congress. House. Committee on Banking and Currency
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 186
Get Book
Book Description
Author: Sandra B. McCray
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 56
Get Book
Book Description
Author: United States. Congress. Senate. Committee on Banking and Currency
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 80
Get Book
Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Bank investments
Languages : en
Pages : 76
Get Book
Book Description
Author: Thomas J. Mccool
Publisher: DIANE Publishing
ISBN: 9780756704032
Category : Business & Economics
Languages : en
Pages : 72
Get Book
Book Description
Studies certain rules that affect decisions by banks to elect S-corp. status for Fed. tax purposes. Banks were permitted to elect S-corp. status for the first time beginning in 1997. Banking industry rep's. have cited a number of obstacles that banks face when converting to S-Corp. status. Possible revisions to the tax rules were proposed to address these obstacles and would generally expand the banking &, in some cases, other industries' eligibility to elect S-corp. status. The objectives of this report were to (1) analyze possible revisions to the rules governing S-corp.; and (2) determine the potential impact such revisions might have, primarily on community banks. Tables.
Author: United States. Congress. House. Committee on Banking and Currency
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 20
Get Book
Book Description
Author: United States. Congress. House. Committee on Banking and Currency
Publisher:
ISBN:
Category : National banks (United States)
Languages : en
Pages : 156
Get Book
Book Description
