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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...

Пълно описание

Основен автор: Zee, Howell H. (Author, Editor)
Формат: Електронна книга
Език: English
Публикувано: [Washington, D.C.] : International Monetary Fund, [2004]
Предмети:
Financial institutions > Taxation.
Financial instruments > Taxation.
Fiscal policy.
Insurance > Taxation.
Securities > Taxation.
Value-added tax.
Politique fiscale.
Assurance > Impo‚ts.
Valeurs mobilie€res > Impo‚ts.
Instruments financiers > Impo‚ts.
Institutions financie€res > Impo‚ts.
Taxe a€ la valeur ajoutee.
Electronic books.
Онлайн достъп: http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449529
Подобни документи: Print version:: Taxing the financial sector.
Съдържание:
  • 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.

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