首页 >
税务 >
国际 >
International Taxation of Banking

International Taxation of Banking

作者： John Abrahamson
出版商： Kluwer Law International
ISBN: 9789403510941
出版时间 February 2020
规格： Hardback
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,655.40

￥1,605.74 Save ￥49.66 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
About this book:

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.

What’s in this book:

The content of this book clearly identifies and explains the management of research and development and intangible property used in the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book examines such issues as the following:
- taxation of dividends and branch profits derived from other countries;
- transfer pricing and branch profit attribution;
- taxation of global trading activities;
- tax risk management;
- provision of services and intangible property within multinational groups;
- taxation treatment of research and development expenses;
- availability of tax incentives such as patent box tax regimes;
- swaps and other derivatives;
- loan provisions and debt restructuring;
- financial technology (FinTech);
- group treasury, interest flows, and thin capitalisation;
- tax havens and controlled foreign companies; and
- taxation policy developments and trends.
Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail.

How this will help you:

The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will serve as an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Preface

List of Abbreviations

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

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

International Taxation of Banking

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

International Taxation of Banking

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title