Taxation and supervision of branches of international banks: a comparative study of banks and other enterprises
Gespeichert in:
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| Format: | Buch |
| Sprache: | English |
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[Amsterdam]
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1991
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| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Zugl.: Groningen/NL, Univ., Diss., 1991 u.d.T.: The allocation of fiscal profits of internationally operating banking |
| Beschreibung: | XX, 570 S. 1 Faltbl. |
| ISBN: | 9070125579 |
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| 100 | 1 | |a Burgers, Irene Johanna Jackeline |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Taxation and supervision of branches of international banks |b a comparative study of banks and other enterprises |c I. J. J. Burgers |
| 264 | 1 | |a [Amsterdam] |b IBFD |c 1991 | |
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| 500 | |a Zugl.: Groningen/NL, Univ., Diss., 1991 u.d.T.: The allocation of fiscal profits of internationally operating banking | ||
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Datensatz im Suchindex
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| adam_text | vii
TABLE OF CONTENTS
INTRODUCTION 1
PART I
BANKING ENTERPRISES; ACTIVITIES AND
INTERNATIONALIZATION
CHAPTER 1
WHAT IS A BANK, WHAT IS THE SCOPE OF ITS ACTIVITIES 1 1
AND WHAT ARE THE RISKS IT RUNS?
1. Definition 1 1
2. Sources of income of banks 17
3. Financing of banking activities 18
4. Risks 18
CHAPTER 2
THE GROWTH AND DEVELOPMENT OF BANKING 21
CHAPTER 3
THE INTERNATIONALIZATION OF BANKING 27
CHAPTER 4
TYPES OF FOREIGN BANK ESTABLISHMENTS 35
CHAPTER 5
THE INTERNATIONALIZATION OF BANKING SUPERVISION 39
1. Introduction 39
2. The proposals of the Basle Committee 40
2.1 The Basle Concordat on the Supervision of Banks Foreign 40
Establishments
2.2 Convergence of capital 42
3. The work of the EC 46
3.1 Council Directive 73/1 83 on the abolition of restrictions on 46
freedom of establishment and freedom to provide services
in respect of self employed activities of banks and other
financial institutions
viii 3.2 Council Directive 77/80 on the coordination of laws, 47
regulations and administrative provisions relating to the
taking up and pursuit of the business credit institutions
(the First Banking Directive)
3.3 Council Directive 83/350 on the supervision of 48
credit institutions on a consolidated basis
3.4 Council Directive 86/635 on the annual accounts and 49
consolidated accounts of banks and other financial
institutions
3.5 Commission Recommendation 86/635 on 52
monitoring and controlling large exposures of credit
institutions
3.6 Commission Recommendation of 87/63 concerning 52
the introduction of deposit guarantee schemes in the
Community
3.7 Council Directive 89/1 17 on the obligations of 53
branches established in a Member State of credit
institutions and financial institutions having their head offices
outside that Member State regarding the publication of
annual accounting documents
3.8 Council Directive of 89/299 on the own funds of 54
credit institutions
3.9 Council Directive 89/646 on the abolition of 55
restrictions on freedom of establishment and freedom to
provide services in respect of self employed activities of
banks and other financial institutions (the Second Banking
Directive)
3.10 Council Directive 89/647 on a solvency ratio for credit 58
institutions
3.1 1 EC: Striving towards a central bank 58
3.12 Outlook for the future 59
PART II
STRUCTURE AND SUPERVISION OF THE BANKING
INDUSTRY IN THE NETHERLANDS, GERMANY, THE
UNITED KINGDOM AND THE UNITED STATES
CHAPTER 6
STRUCTURE AND SUPERVISION OF THE BANKING INDUSTRY 63
IN THE NETHERLANDS.
1. Categories of Dutch banks 63
2. Operations of Dutch resident banks 66
2.1 Operations of Dutch resident banks outside the Netherlands 66
ix
2.2 Operation of non Dutch resident banks in the Netherlands 66
3. Use of the name Bank 66
4. Supervision of the Banking Industry in the Netherlands 67
4.1 Central Bank and supervisory authority 67
4.2 Requirement of licence 71
4.3 Approach of de Nederlandsche Bank to supervision 72
4.4 Mechanism of supervision 74
5. Deposit guarantee scheme 89
6. Bad and doubtful assets and country risk provisions 90
CHAPTER 7
STRUCTURE AND SUPERVISION OF THE BANKING 93
INDUSTRY IN GERMANY
1. Categories of German banks 93
2. Operations of non German resident banks in Germany 95
3. Use of the name Bank 96
4. Supervision of the banking industry in Germany 96
4.1 Central bank and supervisory authority 96
4.2 Requirement of licence 98
4.3 Approach of German supervisory authorities to 101
supervision
4.4 Mechanism of supervision 101
5. Deposit Protection Scheme 103
6. Bad and doubtful assets and country risk provisions 105
CHAPTER 8
STRUCTURE AND SUPERVISION OF THE BANKING INDUSTRY 107
IN THE UNITED KINGDOM
1. Categories of U.K. banks 107
2. Operations of non U.K. resident banks in the United Kingdom 1 10
3. Use of the name Bank 1 10
4. Supervision of the banking industry in the United Kingdom 1 1 1
4.1 Central bank and supervisory authority 1 1 1
4.2 Authorisation 1 12
4.3 Approach of the Bank of England to supervision 1 1 3
4.4 Mechanism of supervision 114
5. Deposit Protection Fund 120
6. Bad and doubtful assets and country risk provisions 1 21
CHAPTER 9
STRUCTURE AND SUPERVISION OF THE BANKING INDUSTRY 1 23
IN THE UNITED STATES
1. Categories and special characteristics of U.S. banks 1 23
X 1.1 Categories of banks 123
1.2 Some special characteristics of the U.S. banking system 1 24
2. Operations of non U.S. resident banks in the United States 1 27
3. Use of the name Bank 128
4. Supervision of the banking industry in the United States 1 28
4.1 Central bank and supervisory authority 128
4.2 Requirement of licence 130
4.3 Approach of U.S. banking supervisory authorities to 131
supervision
4.4 Mechanism of supervision 131
5. Deposit insurance 137
6. Bad and doubtful assets and country risk provisions 1 39
CHAPTER 10
SCHEMES COMPARING COUNTRY SUPERVISION AND 141
BIS/EC REQUIREMENTS
Scheme 1 Minimum endowment capital 141
Scheme 2 Solvency requirements prior to amendments to 142
Basle guidelines/EC Directives
Scheme 3 BIS Capital adequacy guidelines: Definitions of 145
capital
Scheme 4 EC Directive of 17 April 1989 on the own funds 146
of the credit institutions: definition of own capital.
Scheme 5 Solvency requirements after amendments to Basle 147
Guidelines/EC Directives
Scheme 6 Tier 1 capital/assets ratio calculated according 150
to the Basle Guidelines of 3 1 December 1989
Scheme 7 Large exposure rule 150
Scheme 8 Deposit Protection Schemes 152
Scheme 9 Bad and doubtful assets and country risk provisions 154
PART III
DETERMINATION OF PROFITS OF A BANKING
ENTERPRISE TO BE ALLOCATED FOR TAX PURPOSES IN
THE NETHERLANDS, GERMANY, THE UNITED KINGDOM
AND THE UNITED STATES
CHAPTER 1 1
TAXATION OF DUTCH RESIDENT BANKS WITH BRANCHES 159
OUTSIDE THE NETHERLANDS
1. Dutch general tax treatment of corporate bodies resident 159
in the Netherlands having permanent establishments
situated outside the Netherlands
xi
1.1 Dutch resident taxpayer s worldwide income subject to 159
taxation
1.2 Place of residence 160
1.3 Definition of permanent establishment 160
1.4 Bookkeeping requirements 163
1.5 Avoidance of double taxation; 164
exemption of profits of a Dutch resident corporate body
derived through a permanent establishment of that
corporate body outside the Netherlands
1.6 System of exemption 164
1.7 Determination of the exempt permanent establishment profit; 165
principle of territoriality versus principle of origin
1.8 Current Dutch national tax law based on the principle of 167
territoriality: separate enterprise theory
1.9 Allocation of business profits in Dutch Double Taxation 168
Conventions based on the principle of territoriality; separate
enterprise theory
1.10 Dutch Court decisions based on separate enterprise theory 169
1.11 Various approaches to the separate enterprise theory 170
1.11.1 Introduction 170
1.11.2 The viewpoint of Lancee 171
1.1 1.3 Subapproaches to the territorial approach 172
1.1 1.4 Subapproaches to the functional approach to the separate 1 72
enterprise theory
1.11.5 Graphic presentation of the five approaches to the separate 174
enterprise theory
1.12 No choice of approach made by Dutch legislators or in 1 76
Dutch Court decisions
1.13 Application of the exemption formula used in the 1 77
Netherlands
1.14 The doctrine of the part 1 80
1.14.1 Introduction 180
1.14.2 Dutch Court Decisions 181
1.14.3 Dutch literature 184
1.14.4 Examples of the application of the doctrine of the part 1 85
1.14.5 Is the doctrine of the part indissolubly tied to one of the five 191
approaches to the separate enterprise theory distinguished?
2. Specific tax issues regarding determination of profits to be
allocated to a permanent establishment 1 91
2.A Financing of a permanent establishment 191
2. A.I Introduction 191
2.A.2 Dutch Court decisions 192
2.A.3 Resolution 196
2.A.4 Viewpoint of the Dutch Secretary of State for Finance 200
xii
2.A.5 Dutch literature 200
2.B Amount of interest deduction 207
2. B.I Introduction 207
2.B.2 Dutch Court decisions 207
2.B.3 Dutch Resolution 208
2.B.4 Dutch literature 208
2.C Internal services 209
2.C. 1 Introduction 209
2.C.2 Dutch Court decisions 209
2.C.3 Dutch Resolutions 213
2.C.4 Dutch literature 215
2. D Al location of assets 216
2.D.I Introduction 216
2.D.2 Dutch Court decisions 217
2.D.3 Opinion of Dutch Secretary of State for Finance 220
2.D.4 Dutch literature 221
2.E. More than one part of an internationally operating 223
(banking) enterprise takes part in a transaction with a third
party
2.E.I Introduction 223
2.E.2 Dutch Court decisions 224
2.E.3 Dutch Resolution 224
2.E.4 Dutch literature 225
2.F Agent activities 226
2.F.I Introduction 226
2.F.2 Dutch Court decisions 227
2.F.3 Dutch Resolution 228
2.G Transfer of assets 228
2.G.I Introduction 228
2.G.2 Dutch Statutory Provision 229
2.G.3 Dutch Court decisions 230
2.G.4 Opinion of Dutch Secretary of State for Finance 231
2.G.5 Dutch literature 232
2.H Provisions for bad and doubtful debts 232
2.H.I Introduction 232
2.H.2 Specific provisions . 233
2.H.3 General provisions 233
2.H.4 Country risks 233
3. Withholding taxes 233
3.1 Introduction 233
3.2 Relief for foreign withholding tax on dividends or interest 234
received
3.2.1 Introduction 234
xiii
3.2.2 Provisions in Double Taxation Conventions concluded by 234
the Netherlands with Germany, the United Kingdom and
the United States
3.3 Withholding tax on gross or net amount of interest? 240
3.3.1 Introduction 240
3.3.2 Arrangement 241
3.4 No Dutch withholding tax on interest paid to third parties 244
4. Conversion of a permanent establishment of a Dutch 244
resident corporate body into a subsidiary
4.1 General rule 244
4.2 Under circumstances postponement of realisation of taxable 244
profits possible
CHAPTER 1 2
GERMAN TAXATION OF GERMAN BRANCHES OF 245
NON GERMAN RESIDENT BANKS
1. German general treatment of profits of a German 245
permanent establishment of a non German resident
corporate body
1.1 Corporate income tax on income derived from a 245
permanent establishment
1.2 Definition of permanent establishment 245
1.3 Bookkeeping requirements 246
1.4 Preference to direct method of separate enterprising 246
1.5 Different approaches to the separate enterprise theory 247
2. Specific tax issues regarding determination of profits to be 249
allocated to a permanent establishment
2.A Financing of a permanent establishment 249
2. A.I Introduction 249
2.A.2 German Court decisions 249
2.A.3 German literature 254
2.B. Interest deduction 255
2. B.I Introduction 255
2.B.2 German literature 256
2.C. Internal services 257
2.C.I Introduction 257
2.C.2 German Court decision 257
2.C.3 German literature 259
2.D Allocation of assets to a permanent establishment 262
2. D.I Introduction 262
2.D.2 German Court decisions 262
2.D. 3 BdF Schreiben of 31 May 1979 264
2.D.4 German literature 265
2.E More than one part of an internationally operating (banking) 266
enterprise participates in a transaction with a thirJ party
xiv 2.E.I Introduction 266
2.E.2 German literature 266
2.F Agent activities 270
2. F.I Introduction 270
2.F.2 German literature 270
2.G Transfer of assets 270
2.G.I Introduction 270
2.G.2 German Court decisions 271
2.G.3 German literature 271
2.G.4 BdF Schreiben of 1 2 February 1 990 274
2.G.5 German literature on transfer of claims 274
2.H Bad and doubtful debts 276
2.H.I Individual valuation allowances 276
2.H.2 Individual country risk allowance 277
2.H.3 Overall valuation allowances 277
2.H.4 Undisclosed reserves 277
3. Foreign withholding taxes 277
4. Conversion of a permanent establishment in Germany of a 278
corporate body resident outside Germany into a German
resident subsidiary
CHAPTER 1 3
U.K. TAXATION OF U.K. BRANCHES OF NON U.K. 279
RESIDENT BANKS
1. General approach to taxation of profits of a U.K. branch 279
of a non U.K. resident corporate body
1.1 Corporation tax on trading income arising directly or 279
indirectly through or from a branch
1.2 Definition of branch 280
1.3 Six categories of income schedules in ICTA 281
1.4 Bookkeeping requirements 281
1.5 No basis specified on which taxable profits of a branch 281
are to be established
2. Specific tax issues regarding determination of profits to 282
be allocated to a branch
2.A Financing of a branch 282
2.A.I Introduction 282
2.A.2 Counsel s opinion 283
2.A.3 U.K. Inland Revenue Opinion 283
2.A.4 U.K. literature 284
2.A.5 U.K. Practice 286
2.B Interest deduction 286
2.B.I Introduction 286
2.B.2 U.K. Inland Revenue Opinions 286
2.B.3 U.K. literature 287
XV
2.B.4 U.K. practice 288
2.C Internal services 288
2.C.I Introduction 288
2.C.2 U.K. Inland Revenue Opinion 288
2.C.3 U.K. literature 288
2.D Allocation of assets 289
2. D.I Introduction 289
2.D.2 Counsel s opinions 289
2.D.3 U.K. literature 295
2.E More than one part of an internationally operating (banking) 295
enterprise participates in a transaction with a third party
2.E.I Introduction 295
2.E.2 U.K. literature 296
2.F Agent activities 296
2.F.I Introduction 296
2.F.2 Counsel s opinion 297
2.F.3 Compromise 297
2.G Transfer of assets 298
2.G.I Introduction 298
2.G.2 Counsel s opinion 298
2.G.3 U.K. Inland Revenue opinion 299
2.G.4 U.K. literature 299
2.H Bad and doubtful debts 299
2.H.I Bad debts 299
2.H.2 Provisions for doubtful debts 299
2.H.3 Country risks 300
3. Withholding tax 300
4. Conversion of a U.K. branch of a corporate body resident 300
outside the United Kingdom into a U.K. resident subsidiary
CHAPTER 14
U.S. TAXATION OF U.S. BRANCHES OF NON U.S. 303
RESIDENT BANKS
1. U.S. general treatment of profits of a U.S. branch of a 303
non U.S. resident corporate body
1.1 Income tax, branch profits tax and branch level interest tax 303
1.2 Income tax on U.S. source income 304
1.3 Income tax on effectively connected income 306
1.4 Asset use and business activities test for certain types 306
of income
1.5 Special Regulations for certain items of income stemming 307
from banking and financing business
1.6 Income Tax determinations in functional currency 309
1.7 Alternative Minimum Tax 309
xvi 1.7.1 General principles 309
1.7.2 Loss compensation 309
1.8 Definition of the term bank for tax purposes 310
2. Specific tax issues regarding determination of profits to be 311
allocated to a branch
2.A Financing of a branch 311
2. A.I Introduction 31 1
2.A.2 U.S. Statutory provisions and Regulations 31 1
2.B Interest deduction 315
2.B.I Introduction 315
2.B.2 U.S. Regulation 315
2.B.3 U.S. Revenue Rulings 323
2.B.4 U.S. Regulation 1.882 5 under review 326
2.C Internal services 326
2.C.I Introduction 326
2.C.2 U.S. Statutory provision and Regulation 327
2.C.3 Special provisions in U.S. Model Double Taxation 327
Convention
2.D Allocation of assets to a permanent establishment 328
2.D.I Introduction 328
2.D.2 U.S. Statutory Provision and Regulations . 328
2.E More than one part of an internationally operating (banking) 328
enterprise takes part in a transaction with a third party
2.E.I Introduction 328
2.E.2 U.S. Regulation 329
2.F Agent activities 329
2. F.I Introduction 329
2.F.2 U.S. Regulation 329
2.G Transfer of assets 330
2.G.I Introduction 330
2.G.2 U.S. Regulation and literature 330
2.H Bad and doubtful debts 331
2.H.I Bad debt provisions 331
2.H.2 Specific provisions 331
2.H.3 Country risks 332
3. Withholding tax, branch profits tax and branch level 332
interest tax
3.1 Withholding tax relief 332
3.1.1 Main outline 332
3.1.2 Use of overall limitation method 333
3.1.3 Allocation to baskets 333
3.2 Branch profits tax 334
3.2.1 Main outline 334
3.2.2 Base for branch profits tax 335
xvii
3.2.3 Double taxation relief 335
3.3 Branch level interest tax 335
3.3.1 Main outline 335
3.3.2 Base for branch profits tax 336
3.3.3 Definition of interest for branch level interest tax purposes 336
3.3.4 Exemption of portion of excess interest with respect to 336
non U.S. resident corporate bodies maintaining a federal
or state bank branch or agency
3.3.5 Double taxation relief 336
4. Conversion of a U.S. branch of a corporate body resident 337
outside the United States into a U.S. resident subsidiary
CHAPTER 15
A COMPARISON OF AND CONCLUSIONS WITH RESPECT TO 339
COUNTRY REPORTS
1. Schematization of country research material 339
2. A comparison of country research material 342
2.1 Introduction 342
2.2 Determination of the profits of a permanent establishment: 344
on the basis of the separate enterprise theory; however,
different approaches are possible
2.3 Theoretical and per country approaches to the separate 349
enterprise theory on distinguished tax issues
2.3.A Financing of a permanent establishment 350
2.3.B Interest deduction 364
2.3.C Internal services 368
2.3.D Allocation of assets 373
2.3.E More than one part of an internationally operating (banking) 379
enterprise participates in a transaction with a third party
2.3.F Agent activities 385
2.3.G Transfer of assets 388
2.3.H Bad and doubtful debts 392
2.3.1 Deposit protection schemes 394
2.4 Tabular overview 395
3. The effect of banking law/regulations on the taxation of 398
permanent establishments of banking enterprises in each
of the five approaches to the separate enterprise theory
4. References to banking law/regulations in country research 400
material on the taxation of permanent establishments
5. A comparison of research material not relating to allocation 403
of profits
xviii
PART IV
LEAGUE OF NATIONS AND OECD
CHAPTER 16
LEAGUE OF NATIONS MODEL DOUBLE TAXATION 407
CONVENTIONS FOR THE AVOIDANCE OF DOUBLE TAXATION
WITH RESPECT TO ALLOCATION OF PROFITS IN GENERAL AND
OF BANKING ENTERPRISES IN PARTICULAR
1. Introduction 407
2. Determination of profits attributable to a permanent 408
establishment
3. Determination of profits attributable to a permanent 419
establishment of a banking enterprise
CHAPTER 17
THE 1963 AND 1977 OECD MODEL DOUBLE TAXATION 431
CONVENTIONS
1. Introduction 431
2. Article 7 of the 1963 Draft and 1977 Model Double 432
Taxation Conventions on Income and Capital of the OECD
3. Comparison of Article 7 of the 1963 Draft and the 434
1977 Model Double Taxation Conventions of the OECD
with the Draft and Model Double Taxation Conventions of
the League of Nations
3.1 Introduction 434
3.2 Objectives of the choice for the separate enterprise theory 434
3.3 Definition of the term business income 435
3.4 Formulation of the Business profits Article 436
3.5 No series of precise rules prescribed by either League of 437
Nations or OECD
3.6 Distinct and separate enterprise instead of independent 437
enterprise
3.7 No explicit requirement of keeping separate accounts in 437
Article 7, OECD 1963/1977
3.8 No special remark about fiscal authorities rectifying 438
accounts to correct errors or emissions or to re estaolish
the prices or remunerations entered in the books at arm s
length value in Article 7, OECD 1963/1977
3.9 Fictions should be avoided as much as possible both 439
according to the OECD and the League of Nations
3.10 Both OECD and League of Nations provide for the 440
possibility to establish p.e. profits by applying a
percentage to turnover of that establishment
xix
3.11 Both League of Nations and OECD provide for the 441
possibility to establish p.e. profits by apportionment of part
of the worldwide income
3.12 Articles similar to Article 7.5 7.7, OECD 1963/1977 443
cannot be found in the Draft or Model Double Taxation
Conventions of the League of Nations
3.13 The 1963 Draft and 1977 Model Double Taxation 443
Conventions of the OECD do not contain any rules for
allocation of profits derived by a banking enterprise
CHAPTER 1 8
THE 1979 OECD TRANSFER PRICING REPORT 445
1. Introduction 445
2. Arm s length price 445
3. Actual transactions form starting point 446
4. Use of global methods rejected 446
5. No recommendation about safe haven rules 447
6. Arm s length interest rate 447
7. Intra group services 449
8. Only general principles set out 451
CHAPTER 19
THE 1984 OECD REPORT ON TAXATION OF MULTINATIONAL 453
BANKING ENTERPRISES
1. Introduction 453
2. Allocation problems discussed in the 1984 Banking Report 455
2.1 Interest receivable or payable in respect of funds passing 455
between local branches and the remainder of the banking
enterprise in other countries
2.2 Interpretation of par. 23 of Commentary to Article 7, 466
OECD1977
2.3 Agency or conduit transactions 467
2.4 Attribution of income: split function or transferred business 468
3. Opinion of OECD on trie nature of deemed interest 469
CHAPTER 20
COMPARISON OF AND CONCLUSIONS WITH RESPECT TO 471
CARROLL/LEAGUE OF NATIONS/OECD RESEARCH MATERIAL
1. Introduction 471
1.1. Tabular overview of tax issues A to H discussed by 471
Carroll/League of Nations/OECD
1.2 League of Nations/OECD approach to the separate 472
enterprise theory
XX
1.3 References to banking law/regulations in Draft/Model 476
Double Taxation Conventions, Commentaries thereto, and
in the League of Nations/OECD Reports
2. Conclusions drawn by Carroll/League of Nations/ 477
OECD with respect to the approach to the separate
enterprise theory
3. Non allocation research material: Opinion of Carroll/ 480
League of Nations/OECD on withholding tax on deemed
interest or repatriated profits
PART V
CONCLUSIONS AND RECOMMENDATIONS
CHAPTER 21
THE APPLICATION OF THE SEPARATE ENTERPRISE THEORY: 483
ARE BANKING ENTERPRISES TREATED DIFFERENTLY FROM OTHER
ENTERPRISES UNDER THE DIFFERENT APPROACHES TO THIS
THEORY?
CHAPTER 22
WHICH OF THE DISTINGUISHED APPROACHES TO THE SEPARATE 489
ENTERPRISE THEORY SHOULD BE PREFERRED?
CHAPTER 23
REFORMULATION OF BUSINESS PROFITS ARTICLES IN DOUBLE 495
TAXATION CONVENTIONS NECESSARY
CHAPTER 24
ARE SPECIAL PROVISIONS FOR THE ALLOCATION OF 501
PROFITS TO A BANKING ENTERPRISE NECESSARY?
CHAPTER 25
SUMMARY OF CONCLUSIONS AND RECOMMENDATIONS 505
ANNEX 1 509
ANNEX 2 515
ANNEX 3 527
ANNEX 4 531
BIBLIOGRAPHY 535
LIST OF COURT DECISIONS 555
LIST OF ABBREVIATIONS 559
INDEX 563
|
| any_adam_object | 1 |
| author | Burgers, Irene Johanna Jackeline |
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| author_sort | Burgers, Irene Johanna Jackeline |
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| bvnumber | BV012532470 |
| ctrlnum | (OCoLC)464241981 (DE-599)BVBBV012532470 |
| format | Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV012532470 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:29:13Z |
| institution | BVB |
| institution_GND | (DE-588)2016252-2 |
| isbn | 9070125579 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008509038 |
| oclc_num | 464241981 |
| open_access_boolean | |
| owner | DE-M124 DE-19 DE-BY-UBM DE-M382 |
| owner_facet | DE-M124 DE-19 DE-BY-UBM DE-M382 |
| physical | XX, 570 S. 1 Faltbl. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | IBFD |
| record_format | marc |
| series2 | IBFD publications |
| spelling | Burgers, Irene Johanna Jackeline Verfasser aut Taxation and supervision of branches of international banks a comparative study of banks and other enterprises I. J. J. Burgers [Amsterdam] IBFD 1991 XX, 570 S. 1 Faltbl. txt rdacontent n rdamedia nc rdacarrier IBFD publications Zugl.: Groningen/NL, Univ., Diss., 1991 u.d.T.: The allocation of fiscal profits of internationally operating banking Bankkontrol Banklovgivning Internationalt Komparativ ret Virksomhedsbeskatning (DE-588)4113937-9 Hochschulschrift gnd-content International Bureau of Fiscal Documentation Sonstige (DE-588)2016252-2 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008509038&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Burgers, Irene Johanna Jackeline Taxation and supervision of branches of international banks a comparative study of banks and other enterprises Bankkontrol Banklovgivning Internationalt Komparativ ret Virksomhedsbeskatning |
| subject_GND | (DE-588)4113937-9 |
| title | Taxation and supervision of branches of international banks a comparative study of banks and other enterprises |
| title_auth | Taxation and supervision of branches of international banks a comparative study of banks and other enterprises |
| title_exact_search | Taxation and supervision of branches of international banks a comparative study of banks and other enterprises |
| title_full | Taxation and supervision of branches of international banks a comparative study of banks and other enterprises I. J. J. Burgers |
| title_fullStr | Taxation and supervision of branches of international banks a comparative study of banks and other enterprises I. J. J. Burgers |
| title_full_unstemmed | Taxation and supervision of branches of international banks a comparative study of banks and other enterprises I. J. J. Burgers |
| title_short | Taxation and supervision of branches of international banks |
| title_sort | taxation and supervision of branches of international banks a comparative study of banks and other enterprises |
| title_sub | a comparative study of banks and other enterprises |
| topic | Bankkontrol Banklovgivning Internationalt Komparativ ret Virksomhedsbeskatning |
| topic_facet | Bankkontrol Banklovgivning Internationalt Komparativ ret Virksomhedsbeskatning Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008509038&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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