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...
| Основен автор: | Zee, Howell H. (Author, Editor) |
|---|---|
| Формат: | Електронна книга |
| Език: | English |
| Публикувано: |
[Washington, D.C.] :
International Monetary Fund,
[2004]
|
| Предмети: | |
| Онлайн достъп: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449529 |
| Подобни документи: |
Print version::
Taxing the financial sector. |
| Резюме: |
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. |
|---|---|
| Физически характеристики: |
1 online resource (viii, 85 pages) : illustrations |
| Библиография: |
Includes bibliographical references. |
| ISBN: |
9781451944556 1451944551 1283537052 9781283537056 |