Taxing the financial sector: concepts, issues, and practices
One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individua...
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C.
International Monetary Fund
2004
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Schlagworte: | |
Online-Zugang: | BSB01 FAN01 FAW01 FAW02 FHA01 FKE01 FLA01 FNU01 LCO01 SBG01 SBR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UBW01 UBY01 UEI01 UER01 UPA01 Volltext |
Zusammenfassung: | One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives |
Beschreibung: | 1 Online-Ressource (VIII, 85 Seiten) |
ISBN: | 9781451944556 1451944551 1283537052 9781283537056 |
Internformat
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author | Zee, Howell H. |
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discipline | Wirtschaftswissenschaften |
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id | DE-604.BV048358347 |
illustrated | Not Illustrated |
index_date | 2024-07-03T20:14:04Z |
indexdate | 2024-07-10T09:35:52Z |
institution | BVB |
institution_GND | (DE-588)1013082-2 |
isbn | 9781451944556 1451944551 1283537052 9781283537056 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033737583 |
oclc_num | 563868691 1337124419 |
open_access_boolean | |
owner | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1046 DE-1047 |
owner_facet | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1046 DE-1047 |
physical | 1 Online-Ressource (VIII, 85 Seiten) |
psigel | ZDB-1-IMF ZDB-4-EBA ZDB-30-PAD ZDB-30-PBE ZDB-4-EBA FAW_PDA_EBA |
publishDate | 2004 |
publishDateSearch | 2004 |
publishDateSort | 2004 |
publisher | International Monetary Fund |
record_format | marc |
spelling | Zee, Howell H. Verfasser (DE-588)170069966 aut Taxing the financial sector concepts, issues, and practices ed. Howell H. Zee Washington, D.C. International Monetary Fund 2004 1 Online-Ressource (VIII, 85 Seiten) txt rdacontent c rdamedia cr rdacarrier One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives Online-Ausg Steuer Politique fiscale Assurance / Impôts Valeurs mobilières / Impôts Instruments financiers / Impôts Institutions financières / Impôts Taxe à la valeur ajoutée Financial institutions / Taxation fast Financial instruments / Taxation fast Fiscal policy fast Insurance / Taxation fast Securities / Taxation fast Value-added tax fast Fiscal policy Insurance Taxation Securities Taxation Financial instruments Taxation Financial institutions Taxation Value-added tax Internationaler Währungsfonds Sonstige (DE-588)1013082-2 oth Erscheint auch als Druck-Ausgabe 978-1-589-06316-7 1-589-06316-3 http://elibrary.imf.org/view/IMF071/06744-9781589063167/06744-9781589063167/06744-9781589063167.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Zee, Howell H. Taxing the financial sector concepts, issues, and practices Steuer Politique fiscale Assurance / Impôts Valeurs mobilières / Impôts Instruments financiers / Impôts Institutions financières / Impôts Taxe à la valeur ajoutée Financial institutions / Taxation fast Financial instruments / Taxation fast Fiscal policy fast Insurance / Taxation fast Securities / Taxation fast Value-added tax fast Fiscal policy Insurance Taxation Securities Taxation Financial instruments Taxation Financial institutions Taxation Value-added tax |
title | Taxing the financial sector concepts, issues, and practices |
title_auth | Taxing the financial sector concepts, issues, and practices |
title_exact_search | Taxing the financial sector concepts, issues, and practices |
title_exact_search_txtP | Taxing the financial sector concepts, issues, and practices |
title_full | Taxing the financial sector concepts, issues, and practices ed. Howell H. Zee |
title_fullStr | Taxing the financial sector concepts, issues, and practices ed. Howell H. Zee |
title_full_unstemmed | Taxing the financial sector concepts, issues, and practices ed. Howell H. Zee |
title_short | Taxing the financial sector |
title_sort | taxing the financial sector concepts issues and practices |
title_sub | concepts, issues, and practices |
topic | Steuer Politique fiscale Assurance / Impôts Valeurs mobilières / Impôts Instruments financiers / Impôts Institutions financières / Impôts Taxe à la valeur ajoutée Financial institutions / Taxation fast Financial instruments / Taxation fast Fiscal policy fast Insurance / Taxation fast Securities / Taxation fast Value-added tax fast Fiscal policy Insurance Taxation Securities Taxation Financial instruments Taxation Financial institutions Taxation Value-added tax |
topic_facet | Steuer Politique fiscale Assurance / Impôts Valeurs mobilières / Impôts Instruments financiers / Impôts Institutions financières / Impôts Taxe à la valeur ajoutée Financial institutions / Taxation Financial instruments / Taxation Fiscal policy Insurance / Taxation Securities / Taxation Value-added tax Insurance Taxation Securities Taxation Financial instruments Taxation Financial institutions Taxation |
url | http://elibrary.imf.org/view/IMF071/06744-9781589063167/06744-9781589063167/06744-9781589063167.xml |
work_keys_str_mv | AT zeehowellh taxingthefinancialsectorconceptsissuesandpractices AT internationalerwahrungsfonds taxingthefinancialsectorconceptsissuesandpractices |