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Экономика и предпринимательство, 2020
В статье с теоретической и практической точки зрения осуществлен анализ налога с финансовых транзакций (НФТ), налога на финансовую деятельность (НФД) и банковских сборов. Эти налоги считаются важным инструментом снижения рисков в банковской сфере и являются источником доходов государственного бюджета.
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В статье с теоретической и практической точки зрения осуществлен анализ налога с финансовых транзакций (НФТ), налога на финансовую деятельность (НФД) и банковских сборов. Эти налоги считаются важным инструментом снижения рисков в банковской сфере и являются источником доходов государственного бюджета.
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2020
Abstract This chapter is concerned with the question of why tax is so often at the heart of highly structured trades entered into by banks. After first considering the position of banks in relation to tax systems, it sets out the reasons why banks have a unique ability to exploit such systems in order to generate revenue streams for ...
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Abstract This chapter is concerned with the question of why tax is so often at the heart of highly structured trades entered into by banks. After first considering the position of banks in relation to tax systems, it sets out the reasons why banks have a unique ability to exploit such systems in order to generate revenue streams for ...
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Banks as Tax Planning Intermediaries
Journal of Accounting Research, 2017ABSTRACTWe provide the first large‐scale empirical evidence of banks functioning as tax planning intermediaries. We posit that some banks specialize in assisting corporate clients with tax planning. In this role, banks make use of their centrality in financial relationships; access to private information; and ability to structure, execute, and ...
John Gallemore +2 more
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The Proposed Bank Tax: To Tax or Not To Tax?
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2012This article considers the bank tax proposed by the Dutch government in late 2011. This bank tax is considered along with two anticipated measures, namely amendments to the regulatory capital requirements for Dutch banks, which are expected to be introduced via an EU Regulation and an EU Directive, and amendments to the Dutch deposit guarantee scheme.
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2018
This chapter summarizes Levin-led investigations into tax haven banks facilitating tax evasion by U.S. clients. In one inquiry, whistleblowers expose how UBS opened secret Swiss accounts with $20 billion in assets for U.S. clients, and how Liechtenstein’s LGT Bank concealed its U.S. client accounts. Another inquiry exposes how Credit Suisse dragged its
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This chapter summarizes Levin-led investigations into tax haven banks facilitating tax evasion by U.S. clients. In one inquiry, whistleblowers expose how UBS opened secret Swiss accounts with $20 billion in assets for U.S. clients, and how Liechtenstein’s LGT Bank concealed its U.S. client accounts. Another inquiry exposes how Credit Suisse dragged its
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Taxing Banking Transactions in Pakistan
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2018In this article, the author analyses taxes on banking transactions under the Income Tax Ordinance 2001, introduced in the wake of poor tax compliance through informal economic activity and underreporting of formal income. The article finds the impact of banking-transaction taxes on broadening the tax base, discouraging the informal economic activity ...
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Banks, Taxes, and Nonbank Competition
Journal of Financial Services Research, 2017This paper models banks’ choice of capital structure and interest rates on loans and deposits when financial services markets are characterized by economies of scope, corporate taxes, and competition from nonbanks (shadow banks). In markets with rich retail lending opportunities but limited retail savings, banks may choose high equity capital (low ...
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Taxes and Bank Capital Strucucture
SSRN Electronic Journal, 2014This paper shows that a reduction in tax discrimination between debt and equity funding leads to better capitalized financial institutions. In many countries, the cost of debt is tax-deductible while the remuneration for equity (dividends) is not deductible.
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Bank Taxes, Leverage, and Risk
Journal of Financial Services Research, 2016We use staggered changes in the taxation of banks by U.S. states to show how banks adjust their capital structure in response to taxes. A one percentage point increase in the income tax rate leads to a decrease in the ratio of equity to total assets of 15 basis points.
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