The Taxation of Global Trading of Financial Instruments PDF Download
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Author: Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions
Publisher: Organisation for Economic Co-operation and Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 80
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Book Description
Document released for public comment. Includes transfer pricing.
Author: Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions
Publisher: Organisation for Economic Co-operation and Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 80
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Book Description
Document released for public comment. Includes transfer pricing.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162496
Category :
Languages : en
Pages : 71
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Book Description
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.
Author:
Publisher:
ISBN:
Category : Financial instruments
Languages : en
Pages : 43
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Book Description
Author: OCDE. Organización de Cooperación y Desarrollo Económico
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category : International trade
Languages : en
Pages : 43
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
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Book Description
One of the topics of the meeting of BIAC Committee on Taxation and Fiscal Policy, March 21, 1991.
Author: Jeremy Bradburne
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 288
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Book Description
Thorough treatment of international taxation aspects of financial instruments. The treatment covers general US tax principles, equities, debt securities and derivatives and other financial instruments.
Author: R.E. Ackerman
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Compares the March 2003 OECD "Special considerations for applying the working hypothesis to permanent establishments of enterprises carrying on global trading of financial instruments" and the 1998 OECD document "The taxation of global trading of financial instruments". The article highlights the developments in the OECD's positions and the distinctions that arise from operating in a branch form as opposed to a subsidiary form.
Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 9403510951
Category : Law
Languages : en
Pages : 448
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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.
