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The Resource International taxation of banking

International taxation of banking

Label
International taxation of banking
Title
International taxation of banking
Creator
Subject
Language
eng
Summary
This book introduces and analyses the international tax issues which relate to international banking activities extending from taxation in the bank head office country, taxation in countries where branches and subsidiaries are located, and taxation of group service, treasury and intangible property entities. The analysis includes looking at domestic tax laws related to bank company profits, as well as international tax issues related to income and derivative flows and the payment of dividends. The book analyses the OECD Base Erosion and Profits Shifting (BEPS) measures, and how these developments are likely to apply to banking taxation. The book has a broad scope, covering issues such as tax incentives, global trading, group treasury, withholding taxes, shadow banking, green banking, microfinance, bank taxes, FinTech, and transfer pricing
http://library.link/vocab/creatorName
Abrahamson, J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
75
http://library.link/vocab/subjectName
  • banking
  • head office
  • branch
  • subsidiary company
  • dividend
  • bank tax
  • transfer pricing
  • allocation of profits
  • risk management
  • intangibles
  • R&D
  • tax incentive
  • patent box
  • swap
  • derivative financial instrument
  • loan
  • debt restructuring
  • interest
  • thin capitalization
  • tax haven
  • CFC
Label
International taxation of banking
Instantiates
Publication
Extent
xxiv, 469 p.
Isbn
9789403510941
Isbn Type
(print)
Label
International taxation of banking
Publication
Extent
xxiv, 469 p.
Isbn
9789403510941
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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