Taxing the financial sector :
Taxing the financial sector : concepts, issues, and practices /
- Washington, D.C. : International Monetary Fund, c2004.
- viii, 85 p. ;
Includes bibliographical references.
The papers in this volume address a set of issues that is probably among the most complex in the area of tax policy: the tax treatment of the primary institutions, products, and services that make up the financial sector--banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
1589063163
Fiscal policy.
Insurance.
Securities.
Financial instruments.
Financial institutions.
Value-added tax.
HJ192.5 / .T39 2004
330.9 / TAX
Includes bibliographical references.
The papers in this volume address a set of issues that is probably among the most complex in the area of tax policy: the tax treatment of the primary institutions, products, and services that make up the financial sector--banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
1589063163
Fiscal policy.
Insurance.
Securities.
Financial instruments.
Financial institutions.
Value-added tax.
HJ192.5 / .T39 2004
330.9 / TAX