Taxing the financial sector : concepts, issues, and practices

著者

• Zee, Howell H.
• International Monetary Fund

書誌事項

Taxing the financial sector : concepts, issues, and practices

editor, Howell H. Zee

International Monetary Fund, c2004

注記

"In memory of John King (1944-2003)"--P. [iii]

Includes bibliographihcal references

内容説明・目次

内容説明

The papers in this volume address 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. Five of the six papers were originally prepared as background materials for a technical assistance mission of the IMF's Fiscal Affairs Department to China in September 2002 to discuss the taxation of China's financial sector.

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詳細情報

• NII書誌ID(NCID): BA67736451
• ISBN:
  • 1589063163
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Washington, D.C.
• ページ数/冊数: viii, 85 p.
• 大きさ: 23 cm
• 件名:
  • LCSH : Fiscal policy
  • LCSH : Insurance -- Taxation
  • LCSH : Securities -- Taxation
  • LCSH : Financial instruments -- Taxation
  • LCSH : Financial institutions -- Taxation
  • LCSH : Value-added tax