International taxation of banking /
Abrahamson, John (Tax consultant)
International taxation of banking / John Abrahamson. - Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., c2020. - xxiv, 469 p. : ill. - Series on international taxation ; volume 75 . - Series on international taxation ; no. 75. .
Includes bibliographical references and index.
CHAPTER 1. Introduction -- CHAPTER 2. The Banking Regulatory Framework -- CHAPTER 3. Retail and Commercial Banking -- CHAPTER 4. Investment Banking -- CHAPTER 5. Introduction to International Tax -- CHAPTER 6. Tax Treaties CHAPTER 7. OECD BEPS Developments -- CHAPTER 8. Bank Parent Companies -- CHAPTER 9. Bank Branches -- CHAPTER 10. Other Bank Permanent Establishments -- CHAPTER 11. Representative Offices -- CHAPTER 12. Derivatives -- CHAPTER 13. Loan Provisions and Debt Restructuring -- CHAPTER 14. Value Added Tax: VAT -- CHAPTER 15. Bank Taxes: Financial Transaction Taxes and Bank Levies -- CHAPTER 16. Dividends and Profit Distributions -- CHAPTER 17. Group Treasury, Interest Flows and Thin Capitalisation CHAPTER 18. Intangible Property: IP -- CHAPTER 19. Tax Havens and Controlled Foreign Companies: CFCs -- CHAPTER 20. Introduction to Transfer Pricing -- CHAPTER 21. Transfer Pricing and Bank Branch Attribution -- CHAPTER 22. Transfer Pricing and Global Trading -- CHAPTER 23. Transfer Pricing and Loans -- CHAPTER 24. Transfer Pricing and Intangibles -- CHAPTER 25. Transfer Pricing and Services -- CHAPTER 26. Islamic Banking -- CHAPTER 27. Green Banking -- CHAPTER 28. Microfinance Banking -- CHAPTER 29. Financial Technology: Fintech -- CHAPTER 30. Shadow Banking -- CHAPTER 31. Automatic Exchange of Information: CRS and FATCA -- CHAPTER 32. Taxation Policy Developments -- CHAPTER 33. General Conclusions -- Case Studies -- Case Study 1. The Malaysia Branch: Permanent Establishments and Treaties -- Case Study 2. The Korean Bank Acquisition: Group Interest Deductions -- Case Study 3. Group Technology: Global Risk Management Cloud Software and Tax Treaties -- Case Study 4. The Italian Branch: Branch Attribution -- Case Study 5. Branch Profit Attribution: Corporate Loans and Global Trading -- Case Study 6. The Group Advertising Centre: Transfer Pricing Dispute -- Appendix -- OECD Model Tax Convention 2017 -- Table of Cases -- Table of Statutes and Directives -- Table of Treaties and International Agreements -- Index.
International Taxation of Banking' introduces and analyses the international tax issues which relate to international banking activities. Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry, and it includes the structures used in bank treasury operations and transfer pricing issues for multinational banking groups.
Current Copyright Fee: GBP20.00 0.
9789403510941 (hardcover) 9403510943 (hardcover)
2020430240
Banks and banking, International--Law and legislation.
Banks and banking, International --Taxation --Law and legislation.
K4487.B35 / A72 2020
International taxation of banking / John Abrahamson. - Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., c2020. - xxiv, 469 p. : ill. - Series on international taxation ; volume 75 . - Series on international taxation ; no. 75. .
Includes bibliographical references and index.
CHAPTER 1. Introduction -- CHAPTER 2. The Banking Regulatory Framework -- CHAPTER 3. Retail and Commercial Banking -- CHAPTER 4. Investment Banking -- CHAPTER 5. Introduction to International Tax -- CHAPTER 6. Tax Treaties CHAPTER 7. OECD BEPS Developments -- CHAPTER 8. Bank Parent Companies -- CHAPTER 9. Bank Branches -- CHAPTER 10. Other Bank Permanent Establishments -- CHAPTER 11. Representative Offices -- CHAPTER 12. Derivatives -- CHAPTER 13. Loan Provisions and Debt Restructuring -- CHAPTER 14. Value Added Tax: VAT -- CHAPTER 15. Bank Taxes: Financial Transaction Taxes and Bank Levies -- CHAPTER 16. Dividends and Profit Distributions -- CHAPTER 17. Group Treasury, Interest Flows and Thin Capitalisation CHAPTER 18. Intangible Property: IP -- CHAPTER 19. Tax Havens and Controlled Foreign Companies: CFCs -- CHAPTER 20. Introduction to Transfer Pricing -- CHAPTER 21. Transfer Pricing and Bank Branch Attribution -- CHAPTER 22. Transfer Pricing and Global Trading -- CHAPTER 23. Transfer Pricing and Loans -- CHAPTER 24. Transfer Pricing and Intangibles -- CHAPTER 25. Transfer Pricing and Services -- CHAPTER 26. Islamic Banking -- CHAPTER 27. Green Banking -- CHAPTER 28. Microfinance Banking -- CHAPTER 29. Financial Technology: Fintech -- CHAPTER 30. Shadow Banking -- CHAPTER 31. Automatic Exchange of Information: CRS and FATCA -- CHAPTER 32. Taxation Policy Developments -- CHAPTER 33. General Conclusions -- Case Studies -- Case Study 1. The Malaysia Branch: Permanent Establishments and Treaties -- Case Study 2. The Korean Bank Acquisition: Group Interest Deductions -- Case Study 3. Group Technology: Global Risk Management Cloud Software and Tax Treaties -- Case Study 4. The Italian Branch: Branch Attribution -- Case Study 5. Branch Profit Attribution: Corporate Loans and Global Trading -- Case Study 6. The Group Advertising Centre: Transfer Pricing Dispute -- Appendix -- OECD Model Tax Convention 2017 -- Table of Cases -- Table of Statutes and Directives -- Table of Treaties and International Agreements -- Index.
International Taxation of Banking' introduces and analyses the international tax issues which relate to international banking activities. Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry, and it includes the structures used in bank treasury operations and transfer pricing issues for multinational banking groups.
Current Copyright Fee: GBP20.00 0.
9789403510941 (hardcover) 9403510943 (hardcover)
2020430240
Banks and banking, International--Law and legislation.
Banks and banking, International --Taxation --Law and legislation.
K4487.B35 / A72 2020