Butterworths international taxation of financial instruments and transactions

  • 501 Pages
  • 1.58 MB
  • English

Butterworths , London
Taxation -- Law and legislation, Taxation of bonds, securities,
StatementJeremy Bradburne ... [et al.].
ContributionsBradburne, Jeremy.
LC ClassificationsK4460.4
The Physical Object
Paginationxxii, 501 p. ;
ID Numbers
Open LibraryOL20908468M
ISBN 100406106614

Butterworths international taxation of financial instruments and transactions. London: Butterworths, (OCoLC) Document Type: Book: All Authors /.

: Butterworths International Taxation of Financial Instruments (): Books. This text explains the way in which the rules have developed and examines the underlying concepts of current tax practice and legislation.

It provides commentary on the tax treatment of the broad range of equity, debt and derivative transactions which regularly occur in the UK, US and Edition: 2nd Edition. Try the new Google Books. Check out the new look and enjoy easier access to your favorite features. Butterworths international taxation of financial instruments and transactions.

Jeremy Bradburne. Butterworths, - Business & Economics - pages. Butterworths international taxation of financial instruments andVolume Additional Physical Format: Online version: Butterworths international taxation of financial instruments and transactions.

London: Butterworths, This publication explains the myriad and complex rules that govern various financial instruments and transactions, follows the recent developments in the law, and, where relevant, provides a detailed analysis of past treatment and history of financial instruments and transactions.

This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.

Let us look into the accounting and tax treatment of these financial instruments. This article is the first part of a two-part discussion on this topic. WHAT IS A FINANCIAL INSTRUMENT. A financial instrument (FI) is any contract that gives rise to a financial asset for the holder and a financial liability or equity instrument for the issuer.

This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations.

The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical corporate finance international tax issues. In the opening chapter of this volume, Hugh J. Ault and David F. Bradford describe the basic rules that govern the U.S. taxation of international transactions and highlight the changes brought by the Tax Reform Act of The U.S.

attempts to tax the worldwide income of. Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation.

This book. Butterworths, London (, xxviii and pp., plus 27 pp. Appendices and 9 pp. Index). Hardback £ The purpose of this book is to provide a comprehensive source of reference for financial market instruments and transactions. Its scope and layout are most impressive.

Key Findings. A broad-based financial transaction tax (FTT)­ in the United States would be a substantial revenue source. For example, the Inclusive Prosperity Act proposed by Sen. Bernie Sanders (I-VT), with an FTT levied at percent on stocks, percent on bonds, and percent on derivatives, has been estimated to raise between approximately $60B and $B annually.

Practical Guide to U.S. Taxation of International Transactions (10th Edition) provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S.

tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and. Deferred tax i Deferred tax Preparation of financial statements under International Financial Reporting Standards (IFRSs) requires the application of IAS 12 ‘Income Taxes’ (IAS 12).

Income taxes, as defined in include current tax and deferred tax. For many finance executives the concepts underlying deferred tax are not intuitive. production, they should therefore be avoided when more efficient tax instruments are available.

Section II categorizes the different types of financial transactions taxes. Section III reviews the current use of financial transaction taxes and their revenue yields in the G countries and selected non-G financial centers. The 'In Practice' section provides transaction-led high-value, practical, know-how and other sections include Case Analysis, International Briefings, Regulatory Update, Market Movements, Deals, EU Cases Alerter and a Financial Crime Update.

The cover and layout design allows easy navigation and is well-suited to a time-pressured day. show more.

I regularly talk at seminars and write books on taxation matters regarding the taxation of Funds and financial transactions. I was the co-author of Butterworths International Taxation of Financial Instruments and Transactions. I am currently writing the tax chapters on what will be standard books on stock loans and repos.

Offering invaluable tax planning help for the tax specialist, Taxation of Corporate Debt and Derivatives is a highly practical publication, ideal for the busy tax practitioner and lawyer.

Purchase it online today with a 14 Day Money Back Guarantee. He also has significant experience advising on tax aspects of financial instruments, derivatives, fund structures, real estate, asset finance and leveraged finance transactions.

Mathieu is a recognized practitioner by «Best Lawyers» since in Tax Law "Leading Individual" (Transactional/Corporate Tax) Legal EMEA – France (TAX). Buy Tolley's Income Tax - Main Annual (eBook), by David Smailes, ISBNpublished by LexisNexis Butterworths fromthe World's Legal Bookshop.

Shipping in the UK is free. Competitive shipping rates world-wide. Federal Taxation of Financial Instruments and Transactions analyzes the taxation of both traditional stocks and bonds transactions as well as emerging hedging strategies and instruments, including derivatives. It gives you the practical tax-planning guidance needed to understand the tax consequences of these sophisticated transactions.

About the Diploma in International Taxation: Tax laws in India are becoming more and more complex. Globalization of economies, signing and review of free trade agreements, increase in the number of cross border transactions, mergers, acquisitions, tax treaties, transfer.

We describe systemic financial risk as a negative externality. Free riding leads to excess risk production. We consider two instruments usually adopted to tackle this problem: financial regulation and taxation. From a normative viewpoint, taxation is superior in many respects.

Description Butterworths international taxation of financial instruments and transactions FB2

We take a positive, political-economy perspective. We show that a majority of low-risk portfolio-owners may have a. Tax attributes of financial instruments in Singapore Singapore taxes income on a quasi-territorial basis, i.e.

companies are taxed on all income accrued or derived from Singapore. International Tax Law: Offshore Tax Avoidance in South Africa provides a comprehensive analysis of some of the offshore tax-avoidance schemes employed by South African residents.

The book offers a detailed and logical explanation of difficult international tax concepts, and critically analyses the effectiveness of South African legislation in curbing offshore tax-avoidance schemes. UPDATE: A decision has been made that this service will only achieve its full potential if focused on engaged clients due to the nature of the resources and advice within it.

You can become a member of our Knowledge & Resources Hub if you have engaged Butterworths for Accounting, Business or Tax services.

Best of all you can tap into the Hubs resources 24 hours a day 7 days a week. Buy Tolley's Customs and Excise Duties Handbook Setedited by Jeremy White, ISBNpublished by LexisNexis Butterworths fromthe World's Legal Bookshop. Shipping in the UK is free.

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Competitive shipping rates world-wide. International Taxation of Low-Tax Transactions - Second Edition includes coverage of more than 60 countries and the European Union and includes information on double taxation treaties. This work offers insights into the fiscal conflict among jurisdictions, with low-tax jurisdictions offering favorable tax policies and incentives to attract.

Page 1 of 4 TAXATION OF FINANCIAL INSTRUMENTS Spring Omri Marian General Information, Class Policies, First Day Assignments Office: HOL Phone: () E-mail: [email protected] Class schedule and location: Thursdays, am – am, room C.

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Office hours: Thursdays, am – pm, and by appointment. Course objectives: Financial instruments. This book explores transfer pricing issues related to intra-group financing transactions.

It is an invaluable resource for tax practitioners, tax lawyers, tax managers, tax directors of corporations, treasurers and tax authorities, in all facets of transfer pricing and intra-group financing.Financial instruments are monetary contracts between parties.

They can be created, traded, modified and settled. They can be cash (currency), evidence of an ownership interest in an entity or a contractual right to receive or deliver (e.g., Currency; Debt: bonds, loans; Equity: shares; Derivatives: options, futures, forwards).

International Accounting Standards IAS 32 and 39 define a financial.Pilar Barriguete and Edland Graci of Duff & Phelps, Spain, offer a detailed analysis of the UN Committee of Experts on International Cooperation in Tax Matters' April 8 a draft chapter on financial transactions, proposed as an update to the UN Practical Manual on .