Download or read book Tax Swaps written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Christopher Lott presents information on tax swaps as part of his FAQ on investment. The information was contributed by Bill Rini and other anonymous contributors. A tax swap is an investment strategy, usually for municipal bond portfolios. It allows one to take a tax loss in the portfolio, while also adjusting such factors as credit quality and maturity, to better meet the outlook of the market. A tax swap can create a capital loss for tax purposes, increase current income, and maintain or enhance the overall credit quality of the portfolio.
Download or read book Budget options written by United States. Congressional Budget Office and published by . This book was released on 1977 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax free Swaps written by Bradley T. Borden and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher Description
Download or read book Tax Reform and the Tax Treatment of Financial Products written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2011 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Taxation of Banking written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope 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. 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 prove to be 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.
Download or read book Issues in the Tax Treatment of International Interest Rate and Currency Swap Transactions written by Xavier Oberson and published by . This book was released on 1993 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax free Like kind Exchanges written by Bradley T. Borden and published by Civic Research Institute, Inc.. This book was released on 2008 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OTC Derivatives Regulation Under Dodd Frank written by William Charles Meehan and published by . This book was released on 2015 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Tax Rules for Derivatives written by Mark J. P. Anson and published by John Wiley & Sons. This book was released on 1999-11-09 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives and credit derivatives have emerged as significant areas of interest in portfolio planning and risk management. In this book, Mark Anson examines the accounting and taxation implications of these instruments, including the new accounting rules for derivative instruments promulgated by the financial Accounting Standards in the United States, the Accounting Standards Board in Great Britain, and the International Accounting Standards Committee. Regulatory requirements for disclosing derivatives and tax considerations for derivative instruments are discussed (including TRA-97.) Additionally, the book reviews the regulatory accounting deadlines introduced by the Securities and Exchange Commission and the Commodity Futures Trading Commission.
Download or read book Good Taxes written by Alex C. Michalos and published by Dundurn. This book was released on 1997-02-01 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial transactions taxes are in force in all the major developed countries except the USA and Canada. Typically the tax is 0.25% or less, paid whenever stocks and shares or bonds, etc. change hands. The tax originally proposed by Tobin would be a new tax applicable to all international transactions in which currency is exhanged. A similar tax in North America could bring in billions of dollars, even if the tax were as low as 0.1%. In Good Taxes, Alex Michalos puts forth the argument in favour of a financial transactions tax. He looks at the tax as being a benefit to the countries that collect it, as well as a possible solution to such problems as world poverty and the underfunding of the United Nations. Good Taxes provides a thorough analysis of the debate over the proposed tax. Michalos traces the development of the debate back to the proposed Tobin Tax, then details the arguments for and against the implementation of a financial transactions tax. The conclusion is one that is sure to have an impact in North American financial circles.
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Download or read book Basis of Assets written by and published by . This book was released on 1993 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax free Exchanges of Real Estate written by and published by . This book was released on 1979 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Exchange swap Fund Capital Gains written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of the United States Tax Court written by United States. Tax Court and published by . This book was released on 2003 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Club to Beat Down the Tariff written by Phillip Magness and published by . This book was released on 2016 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical interpretations of the 16th Amendment usually attribute its genesis to a progressive intellectual movement aimed at addressing growing wealth inequality and the claimed excesses of 19th century “laissez-faire.” This article presents an alternative theory rooted in an interest group explanation of the income tax movement. Drawing upon an implicit recognition of Tullock's dual-rent characteristic of the tariff, a group of mostly Democratic free-traders pursued a “tax swap” at the constitutional level in a conscious attempt to undermine protectionist rent extraction during the Payne-Aldrich Tariff revision of 1909. Though neglected in a historical literature that is overwhelmingly disposed to the progressive interpretation, the “tax swap” strategy is extensively referenced in the legislative history of the income tax movement. Empirical evidence from the stock market further validates this alternative thesis. Publicly traded import-competing firms are shown to have been acutely sensitive to the income tax's advance through Congress, whereas firms with little political investment in the protective tariff system were not. These findings call for a revision of conventional accounts of the income tax's origins and alter our understanding of its political economy on a constitutional level, particularly with respect to its unanticipated effects on the federal tax base and subsequent deployment as a revenue extraction device.
Download or read book Financial Products written by Andrea S. Kramer and published by John Wiley & Sons. This book was released on 1991 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt:
