Taxing the financial sector : concepts, issues, and practices /
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TextPublication details: Washington, D.C. : International Monetary Fund, c2004.Description: viii, 85 pISBN: - 1589063163
- 330.9 TAX
- HJ192.5 .T39 2004
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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.
gau 16/06/2014
ne 23/01/2019; ijb 19/03/2019
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