International taxation of banking

Resource Information

The work International taxation of banking represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

International taxation of banking

Creator

• Abrahamson, J

Subject

• R&D
• allocation of profits
• bank tax
• banking
• branch
• debt restructuring
• derivative financial instrument
• dividend
• head office
• intangibles
• CFC
• loan
• patent box
• risk management
• subsidiary company
• swap
• tax haven
• tax incentive
• thin capitalization
• transfer pricing
• interest

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

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Series on international taxation

Series volume

75