International taxation of banking / (Record no. 242)

MARC details
000 -LEADER
fixed length control field 03659cam a2200301 i 4500
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field ta
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 210120s2020 ne a b 001 0 eng d
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2020430240
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789403510941 (hardcover)
International Standard Book Number 9403510943 (hardcover)
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1143431122
Canceled/invalid control number (OCoLC)1141520341
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number K4487.B35
Item number A72 2020
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Abrahamson, John
Titles and words associated with a name (Tax consultant)
245 10 - TITLE STATEMENT
Title International taxation of banking /
Statement of responsibility, etc. John Abrahamson.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Alphen aan den Rijn, The Netherlands :
Name of publisher, distributor, etc. Kluwer Law International B.V.,
Date of publication, distribution, etc. c2020.
300 ## - PHYSICAL DESCRIPTION
Extent xxiv, 469 p. :
Other physical details ill.
490 1# - SERIES STATEMENT
Series statement Series on international taxation ;
Volume/sequential designation volume 75
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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.
520 ## - SUMMARY, ETC.
Summary, etc. 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.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction Current Copyright Fee: GBP20.00
Authorization 0.
Institution to which field applies Uk
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Banks and banking, International
General subdivision Law and legislation.
Topical term or geographic name entry element Banks and banking, International
General subdivision Taxation
-- Law and legislation.
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Series on international taxation ;
Volume/sequential designation no. 75.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Barcode Date last seen Price effective from Koha item type
        Punsarn Library Punsarn Library General Stacks 17/06/2021 K4487.B35 A72 2020 PNLIB21060056 17/06/2021 17/06/2021 Books