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International taxation of banking / John Abrahamson.

By: Material type: TextTextSeries: Series on international taxation ; no. 75.Publication details: Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., c2020.Description: xxiv, 469 p. : illISBN:
  • 9789403510941 (hardcover)
  • 9403510943 (hardcover)
Subject(s): LOC classification:
  • K4487.B35 A72 2020
Contents:
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.
Summary: 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.
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Item type Home library Shelving location Call number Status Barcode
Books Books Punsarn Library General Stacks K4487.B35 A72 2020 (Browse shelf(Opens below)) Available PNLIB21060056
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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.

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