Taxation Implications of Transactions in Financial Futures and Options PDF Download
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Author: H. W. Rossouw
Publisher:
ISBN:
Category : Options (Finance)
Languages : en
Pages : 188
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Book Description
Author: H. W. Rossouw
Publisher:
ISBN:
Category : Options (Finance)
Languages : en
Pages : 188
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 16
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Book Description
Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 240
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Book Description
Author: Ms. Thornton Matheson
Publisher: International Monetary Fund
ISBN: 1455222062
Category : Business & Economics
Languages : en
Pages : 51
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Book Description
In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on its potential impact, and on key issues to be faced in designing taxes of this kind.
Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 128
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Book Description
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.
Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 28
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Book Description
Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a “Tobin tax.” This paper suggests that these taxes would probably not produce the desired effects and would be difficult to design and implement. It is unclear that the possible advantages in reducing some short-term speculative trading would outweigh the possible disadvantages in impairing the efficiency of financial markets. From an administrative perspective, without a broad international consensus and application, these taxes are likely to be easily avoided.
Author: Joshua Banafsheha
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
This book provides the reader with an introduction to the taxation of financial instruments. Beginning with foundational tax and finance concepts, it navigates through common financial instruments and transactions, detailing their tax implications. The instruments covered in this book range from equity and debt to derivatives (including options, forwards, futures, and swaps), while the transactions discussed include short sales, wash sales, tax straddles, and constructive sales. Each chapter begins with a clear explanation of the relevant instrument or transaction before delving into the tax treatment. Suitable for readers curious about financial instruments, tax law, or both, this book offers a useful guide for understanding a complex area of tax law.
Author: [Anonymus AC08741538]
Publisher:
ISBN: 9789279187353
Category :
Languages : en
Pages : 44
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Book Description
"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498340067
Category : Business & Economics
Languages : en
Pages : 82
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Book Description
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Author: Sajid M. Chaudhry
Publisher: Edward Elgar Publishing
ISBN: 1785360272
Category : Business & Economics
Languages : en
Pages : 166
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Book Description
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
