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Author: OECD
Publisher: OECD Publishing
Published: 2010-09-15
Total Pages: 91
ISBN-13: 9264088687
DOWNLOAD EBOOKThis book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Author: OECD
Publisher: OECD Publishing
Published: 2013-02-12
Total Pages: 91
ISBN-13: 9264192743
DOWNLOAD EBOOKThis report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author: OECD
Publisher: OECD Publishing
Published: 2010-10-26
Total Pages: 88
ISBN-13: 9789264088672
DOWNLOAD EBOOKThis book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Author: [Anonymus AC08741538]
Publisher:
Published: 2010
Total Pages: 44
ISBN-13: 9789279187353
DOWNLOAD EBOOK"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional tax revenues from the financial sector. The first section reviews the current policy objectives related to the taxation of the financial sector. The second section sheds some light on the current tax treatment of the financial sector. The third section discusses potential tax instruments to reach the goals. The fourth and fifth section respectively assess the advantages and drawbacks of a Financial Transaction Tax and a Financial Activities Tax."--Editor.
Author:
Publisher: Lulu.com
Published: 2004
Total Pages: 294
ISBN-13: 9291316695
DOWNLOAD EBOOKAuthor: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Published: 2009-12-06
Total Pages: 41
ISBN-13: 1498335926
DOWNLOAD EBOOKTax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Published: 2016-12-10
Total Pages: 78
ISBN-13: 1498345204
DOWNLOAD EBOOKRisks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Author: Donald A. Frederick
Publisher:
Published: 1993
Total Pages: 108
ISBN-13:
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2011-08-03
Total Pages: 92
ISBN-13: 9264119221
DOWNLOAD EBOOKAfter describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
