Addressing tax risks involving bank losses:
Gespeichert in:
Körperschaft: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Paris
2010
|
Schlagworte: | |
Online-Zugang: | Volltext Inhaltsverzeichnis |
Beschreibung: | 87 S. graph. Darst. |
ISBN: | 9789264088672 9789264088689 |
Internformat
MARC
LEADER | 00000nam a2200000 c 4500 | ||
---|---|---|---|
001 | BV036879754 | ||
003 | DE-604 | ||
005 | 20120529 | ||
007 | t | ||
008 | 101222s2010 d||| |||| 00||| eng d | ||
020 | |a 9789264088672 |9 978-92-64-08867-2 | ||
020 | |a 9789264088689 |9 978-92-64-08868-9 | ||
035 | |a (OCoLC)706092285 | ||
035 | |a (DE-599)OBVAC08322206 | ||
040 | |a DE-604 |b ger |e rakwb | ||
041 | 0 | |a eng | |
049 | |a DE-355 |a DE-19 |a DE-M382 | ||
084 | |a QL 400 |0 (DE-625)141714: |2 rvk | ||
110 | 2 | |a OECD |e Verfasser |0 (DE-588)5157-3 |4 aut | |
245 | 1 | 0 | |a Addressing tax risks involving bank losses |c OECD |
264 | 1 | |a Paris |c 2010 | |
300 | |a 87 S. |b graph. Darst. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
610 | 2 | 7 | |a OECD |0 (DE-588)5157-3 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Finanzkrise |0 (DE-588)7635855-0 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Steuerwirkung |0 (DE-588)4183235-8 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Bank |0 (DE-588)4004436-1 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Verlustrealisation |0 (DE-588)4570889-7 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Steuerrecht |0 (DE-588)4116614-0 |2 gnd |9 rswk-swf |
689 | 0 | 0 | |a OECD |0 (DE-588)5157-3 |D b |
689 | 0 | 1 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
689 | 0 | 2 | |a Steuerrecht |0 (DE-588)4116614-0 |D s |
689 | 0 | |5 DE-604 | |
689 | 1 | 0 | |a Finanzkrise |0 (DE-588)7635855-0 |D s |
689 | 1 | 1 | |a Bank |0 (DE-588)4004436-1 |D s |
689 | 1 | 2 | |a Verlustrealisation |0 (DE-588)4570889-7 |D s |
689 | 1 | 3 | |a Steuerwirkung |0 (DE-588)4183235-8 |D s |
689 | 1 | |8 1\p |5 DE-604 | |
856 | 4 | |m DE-601 |q text/html |u http://paperc.de/9921-addressing-tax-risks-involving-bank-losses-9789264088689 |3 Volltext | |
856 | 4 | 2 | |m Digitalisierung UB Regensburg |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020795170&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
999 | |a oai:aleph.bib-bvb.de:BVB01-020795170 | ||
883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk |
Datensatz im Suchindex
_version_ | 1804143587794878464 |
---|---|
adam_text | EXECUTIVE
SUMMARY
- 5
Table of contents
Executive Summary
..................................................................................................................7
Chapter
1.
Setting the context for current levels of bank tax losses
.......................................13
Chapter
2.
Potential scale/fiscal cost of banks tax losses
......................................................23
Chapter
3.
Summary of country rules in relation to taxation of bank losses
..........................31
Chapter
4.
Main issues for banks in relation to tax losses
......................................................37
Chapter S. Compliance/tax risk issues for revenue bodies in relation to bank tax losses
.......45
Chapter
6.
Tools available to revenue bodies to address compliance risks in relation to
bank tax losses
......................................................................................................59
Chapter
7.
Conclusions and recommendations
.......................................................................63
Annex A. Country rules in relation to taxation of bank losses
...............................................69
Glossary of acronyms and technical terms
.............................................................................83
|
any_adam_object | 1 |
author_corporate | OECD |
author_corporate_role | aut |
author_facet | OECD |
author_sort | OECD |
building | Verbundindex |
bvnumber | BV036879754 |
classification_rvk | QL 400 |
ctrlnum | (OCoLC)706092285 (DE-599)OBVAC08322206 |
discipline | Wirtschaftswissenschaften |
format | Book |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02085nam a2200505 c 4500</leader><controlfield tag="001">BV036879754</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20120529 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">101222s2010 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264088672</subfield><subfield code="9">978-92-64-08867-2</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264088689</subfield><subfield code="9">978-92-64-08868-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)706092285</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)OBVAC08322206</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-M382</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 400</subfield><subfield code="0">(DE-625)141714:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="110" ind1="2" ind2=" "><subfield code="a">OECD</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Addressing tax risks involving bank losses</subfield><subfield code="c">OECD</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="c">2010</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">87 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">OECD</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzkrise</subfield><subfield code="0">(DE-588)7635855-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerwirkung</subfield><subfield code="0">(DE-588)4183235-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bank</subfield><subfield code="0">(DE-588)4004436-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Verlustrealisation</subfield><subfield code="0">(DE-588)4570889-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">OECD</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Finanzkrise</subfield><subfield code="0">(DE-588)7635855-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Bank</subfield><subfield code="0">(DE-588)4004436-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Verlustrealisation</subfield><subfield code="0">(DE-588)4570889-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="3"><subfield code="a">Steuerwirkung</subfield><subfield code="0">(DE-588)4183235-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="m">DE-601</subfield><subfield code="q">text/html</subfield><subfield code="u">http://paperc.de/9921-addressing-tax-risks-involving-bank-losses-9789264088689</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Regensburg</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020795170&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-020795170</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
id | DE-604.BV036879754 |
illustrated | Illustrated |
indexdate | 2024-07-09T22:50:02Z |
institution | BVB |
institution_GND | (DE-588)5157-3 |
isbn | 9789264088672 9789264088689 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020795170 |
oclc_num | 706092285 |
open_access_boolean | |
owner | DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-M382 |
owner_facet | DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-M382 |
physical | 87 S. graph. Darst. |
publishDate | 2010 |
publishDateSearch | 2010 |
publishDateSort | 2010 |
record_format | marc |
spelling | OECD Verfasser (DE-588)5157-3 aut Addressing tax risks involving bank losses OECD Paris 2010 87 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier OECD (DE-588)5157-3 gnd rswk-swf Finanzkrise (DE-588)7635855-0 gnd rswk-swf Steuerwirkung (DE-588)4183235-8 gnd rswk-swf Bank (DE-588)4004436-1 gnd rswk-swf Verlustrealisation (DE-588)4570889-7 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf OECD (DE-588)5157-3 b Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s DE-604 Finanzkrise (DE-588)7635855-0 s Bank (DE-588)4004436-1 s Verlustrealisation (DE-588)4570889-7 s Steuerwirkung (DE-588)4183235-8 s 1\p DE-604 DE-601 text/html http://paperc.de/9921-addressing-tax-risks-involving-bank-losses-9789264088689 Volltext Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020795170&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Addressing tax risks involving bank losses OECD (DE-588)5157-3 gnd Finanzkrise (DE-588)7635855-0 gnd Steuerwirkung (DE-588)4183235-8 gnd Bank (DE-588)4004436-1 gnd Verlustrealisation (DE-588)4570889-7 gnd Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd |
subject_GND | (DE-588)5157-3 (DE-588)7635855-0 (DE-588)4183235-8 (DE-588)4004436-1 (DE-588)4570889-7 (DE-588)4061963-1 (DE-588)4116614-0 |
title | Addressing tax risks involving bank losses |
title_auth | Addressing tax risks involving bank losses |
title_exact_search | Addressing tax risks involving bank losses |
title_full | Addressing tax risks involving bank losses OECD |
title_fullStr | Addressing tax risks involving bank losses OECD |
title_full_unstemmed | Addressing tax risks involving bank losses OECD |
title_short | Addressing tax risks involving bank losses |
title_sort | addressing tax risks involving bank losses |
topic | OECD (DE-588)5157-3 gnd Finanzkrise (DE-588)7635855-0 gnd Steuerwirkung (DE-588)4183235-8 gnd Bank (DE-588)4004436-1 gnd Verlustrealisation (DE-588)4570889-7 gnd Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd |
topic_facet | OECD Finanzkrise Steuerwirkung Bank Verlustrealisation Unternehmen Steuerrecht |
url | http://paperc.de/9921-addressing-tax-risks-involving-bank-losses-9789264088689 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020795170&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT oecd addressingtaxrisksinvolvingbanklosses |