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]
|
Schlagworte: | |
Online-Zugang: | 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 resource (viii, 85 pages) : illustrations |
Bibliographie: | Includes bibliographical references. |
ISBN: | 9781451944556 1451944551 1283537052 9781283537056 |
Internformat
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520 | 3 | |a 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. | |
650 | 0 | |a Financial institutions |x Taxation. |0 http://id.loc.gov/authorities/subjects/sh95004834 | |
650 | 0 | |a Financial instruments |x Taxation. |0 http://id.loc.gov/authorities/subjects/sh96004289 | |
650 | 0 | |a Fiscal policy. |0 http://id.loc.gov/authorities/subjects/sh85048601 | |
650 | 0 | |a Insurance |x Taxation. |0 http://id.loc.gov/authorities/subjects/sh85066823 | |
650 | 0 | |a Securities |x Taxation. |0 http://id.loc.gov/authorities/subjects/sh96004288 | |
650 | 0 | |a Value-added tax. |0 http://id.loc.gov/authorities/subjects/sh85141932 | |
650 | 6 | |a Politique fiscale. | |
650 | 6 | |a Assurance |x Impôts. | |
650 | 6 | |a Valeurs mobilières |x Impôts. | |
650 | 6 | |a Instruments financiers |x Impôts. | |
650 | 6 | |a Institutions financières |x Impôts. | |
650 | 6 | |a Taxe à la valeur ajoutée. | |
650 | 7 | |a Financial institutions |x Taxation |2 fast | |
650 | 7 | |a Financial instruments |x Taxation |2 fast | |
650 | 7 | |a Fiscal policy |2 fast | |
650 | 7 | |a Insurance |x Taxation |2 fast | |
650 | 7 | |a Securities |x Taxation |2 fast | |
650 | 7 | |a Value-added tax |2 fast | |
700 | 1 | |a Zee, Howell H. |q (Howell Hang), |e editor, |e author. |1 https://id.oclc.org/worldcat/entity/E39PCjDDBYV9TGhrJFVccJy6Dm |0 http://id.loc.gov/authorities/names/no94004052 | |
710 | 2 | |a International Monetary Fund, |e issuing body. |0 http://id.loc.gov/authorities/names/n81052755 | |
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Datensatz im Suchindex
DE-BY-FWS_katkey | ZDB-4-EBA-ocn563868691 |
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adam_text | |
any_adam_object | |
author | Zee, Howell H. (Howell Hang) |
author2 | Zee, Howell H. (Howell Hang) |
author2_role | edt |
author2_variant | h h z hh hhz |
author_GND | http://id.loc.gov/authorities/names/no94004052 |
author_facet | Zee, Howell H. (Howell Hang) Zee, Howell H. (Howell Hang) |
author_role | aut |
author_sort | Zee, Howell H. |
author_variant | h h z hh hhz |
building | Verbundindex |
bvnumber | localFWS |
callnumber-first | H - Social Science |
callnumber-label | HJ192 |
callnumber-raw | HJ192.5 |
callnumber-search | HJ192.5 |
callnumber-sort | HJ 3192.5 |
callnumber-subject | HJ - Public Finance |
collection | ZDB-4-EBA |
contents | Banks / John Isaac -- Insurance companies / Robin Oliver -- Securities companies, investment funds, and pension funds / John King -- Innovative financial instruments / Howell H. Zee -- Financial services and the value-added tax / Alan Schenk and Howell H. Zee -- Securities transactions / John King. |
ctrlnum | (OCoLC)563868691 |
dewey-full | 339.52 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 339 - Macroeconomics and related topics |
dewey-raw | 339.52 |
dewey-search | 339.52 |
dewey-sort | 3339.52 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
format | Electronic eBook |
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spelling | Taxing the financial sector : concepts, issues, and practices / editor Howell H. Zee. [Washington, D.C.] : International Monetary Fund, [2004] ©2004 1 online resource (viii, 85 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references. Print version record. Banks / John Isaac -- Insurance companies / Robin Oliver -- Securities companies, investment funds, and pension funds / John King -- Innovative financial instruments / Howell H. Zee -- Financial services and the value-added tax / Alan Schenk and Howell H. Zee -- Securities transactions / John King. 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. Financial institutions Taxation. http://id.loc.gov/authorities/subjects/sh95004834 Financial instruments Taxation. http://id.loc.gov/authorities/subjects/sh96004289 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Insurance Taxation. http://id.loc.gov/authorities/subjects/sh85066823 Securities Taxation. http://id.loc.gov/authorities/subjects/sh96004288 Value-added tax. http://id.loc.gov/authorities/subjects/sh85141932 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 Zee, Howell H. (Howell Hang), editor, author. https://id.oclc.org/worldcat/entity/E39PCjDDBYV9TGhrJFVccJy6Dm http://id.loc.gov/authorities/names/no94004052 International Monetary Fund, issuing body. http://id.loc.gov/authorities/names/n81052755 Print version: Taxing the financial sector. Washington, D.C. : IMF, ©2004 1589063163 (DLC) 2004302438 (OCoLC)55227065 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449529 Volltext |
spellingShingle | Zee, Howell H. (Howell Hang) Taxing the financial sector : concepts, issues, and practices / Banks / John Isaac -- Insurance companies / Robin Oliver -- Securities companies, investment funds, and pension funds / John King -- Innovative financial instruments / Howell H. Zee -- Financial services and the value-added tax / Alan Schenk and Howell H. Zee -- Securities transactions / John King. Financial institutions Taxation. http://id.loc.gov/authorities/subjects/sh95004834 Financial instruments Taxation. http://id.loc.gov/authorities/subjects/sh96004289 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Insurance Taxation. http://id.loc.gov/authorities/subjects/sh85066823 Securities Taxation. http://id.loc.gov/authorities/subjects/sh96004288 Value-added tax. http://id.loc.gov/authorities/subjects/sh85141932 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 |
subject_GND | http://id.loc.gov/authorities/subjects/sh95004834 http://id.loc.gov/authorities/subjects/sh96004289 http://id.loc.gov/authorities/subjects/sh85048601 http://id.loc.gov/authorities/subjects/sh85066823 http://id.loc.gov/authorities/subjects/sh96004288 http://id.loc.gov/authorities/subjects/sh85141932 |
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_full | Taxing the financial sector : concepts, issues, and practices / editor Howell H. Zee. |
title_fullStr | Taxing the financial sector : concepts, issues, and practices / editor Howell H. Zee. |
title_full_unstemmed | Taxing the financial sector : concepts, issues, and practices / editor 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 | Financial institutions Taxation. http://id.loc.gov/authorities/subjects/sh95004834 Financial instruments Taxation. http://id.loc.gov/authorities/subjects/sh96004289 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Insurance Taxation. http://id.loc.gov/authorities/subjects/sh85066823 Securities Taxation. http://id.loc.gov/authorities/subjects/sh96004288 Value-added tax. http://id.loc.gov/authorities/subjects/sh85141932 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 |
topic_facet | Financial institutions Taxation. Financial instruments Taxation. Fiscal policy. Insurance Taxation. Securities Taxation. Value-added tax. 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 |
url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449529 |
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