02981nam 2200721 a 450 991082178210332120200520144314.01-4623-9252-01-4519-9558-X1-283-53705-297866138495021-4519-4455-1(CKB)2470000000001340(EBL)3012456(SSID)ssj0000089801(PQKBManifestationID)11111174(PQKBTitleCode)TC0000089801(PQKBWorkID)10092093(PQKB)11351069(MiAaPQ)EBC3012456(Au-PeEL)EBL3012456(CaPaEBR)ebr10300232(CaONFJC)MIL384950(OCoLC)563868691(IMF)TFSCEE(EXLCZ)99247000000000134020040908d2004 uf 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierTaxing the financial sector concepts, issues, and practices /editor Howell H. Zee1st ed.Washington, D.C. IMFc20041 online resource (viii, 85 pages) illustrationsBooks1-58906-316-3 Includes bibliographical references.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 KingOne 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 individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.BooksFiscal policyInsuranceTaxationSecuritiesTaxationFinancial instrumentsTaxationFinancial institutionsTaxationValue-added taxFiscal policy.InsuranceTaxation.SecuritiesTaxation.Financial instrumentsTaxation.Financial institutionsTaxation.Value-added tax.Zee Howell H(Howell Hang)1751678International Monetary Fund.MiAaPQMiAaPQMiAaPQBOOK9910821782103321Taxing the financial sector4187628UNINA