Taxing the Financial Sector

Taxing the Financial Sector : Concepts, Issues, and Practices / Ed. H.H. Zee. — Washington : IMF, 2004. — 86 p.. — . Концепции, проблемы и методы налогообложения финансового сектора.. Содержание : Preface ; Banks / O. Robin; J. King; Insurance Companies/ J. King; H.H. Zee; Securities Companies, Investment Funds, and Pension Funds/ A. Schenk, H.H. Zee; Innovative Financial Instruments/ A. Schenk, H.H. Zee; J. King; Financial Services and the Value-Added Tax/ J. King; Securities Transactions/ J. King; Contributors.

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The papers in this volume address a set of issues that is probably among the most complex in the area of tax policy: the tax treatment of the primary institutions, products, and services that make up the financial sectorЧbanks, insurance companies, securities companies, investment funds, pension funds, and derivatives

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339.7

Taxing the Financial Sector

Taxing the Financial Sector

Аннотация

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