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Tax and legal treatment of hybrid financial instruments [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 Besides the motives not prevailingly concerning the tax, hybrid financial instruments are used both in the context of one tax system, and particularly in the international scenario, aiming at tax savings generation.
Bosankić Dragan
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Financial Transaction Tax as an Instrument for Banking Sector Regulation in the EU
Economics and Business, 2014 The aim of study “Financial Transaction Tax as an Instrument for Banking Sector Regulation in the EU” is by analyzing scientific literature, as well as statistical data and theoretical framework, to explore the impact of financial transaction tax on ...
Marija Koļesņika, Inna Dovladbekova
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The financial transaction tax — Boon or bane? [PDF]
Intereconomics, 2012 Against the backdrop of the debate over the introduction of a financial transaction tax (FTT) in the European Union, this Forum is dedicated to the discussion of issues concerning the implementation and impact of such a tax on the financial sectors of the member states.
Schäfer D +5 more
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Cogent Business & Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih +3 more
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IMF Working Papers, 2011 In reaction to the recent financial crisis, increased attention has recently been given to financial transaction taxes (FTTs) as a means of (1) raising revenue for a variety of possible purposes and/or (2) helping to curb financial market excesses. This paper reviews existing theory and evidence on the efficacy of an FTT in fulfilling those tasks, on ...
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Optimal Financial Transaction Taxes [PDF]
The Journal of Finance, 2020 This paper characterizes the optimal transaction tax in an equilibrium model of competitive financial markets. As long as investors hold heterogeneous beliefs that are not related to their fundamental trading motives and the planner calculates welfare using any single belief, a strictly positive tax is optimal, regardless of the magnitude of ...
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Non-Value-Added Tax to improve market fairness and quality
Financial Innovation, 2022 The promotion of both market fairness and efficiency has long been a goal of securities market regulators worldwide. Accelerated digital disruption and abusive trading behaviors, such as the GameStop mania, prompt regulatory changes.
Iryna Veryzhenko +2 more
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IMF Working Papers, 1995 Financial transactions taxes have recently gained attention as a possible means to influence the behavior of financial markets and to reduce destabilizing capital flows. One variation is a tax on all foreign currency conversions, often termed a “Tobin tax.” This paper suggests that these taxes would probably not produce the desired effects and would be
Janet Gale Stotsky, Parthasarathi Shome
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Appropriate Measures to Use Money Laundering Prevention as an Antidote to Tax Evasion
The Journal of Entrepreneurial Finance, 2005 Money laundering, which is closely linked with tax evasion and informal trade, is facilitated by the poorly regulated financial institutions of "mafia nations".
Patricia Torres Serpel, Amir Shachmurove
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Realization of Principles of the Basic World Tax Code in Russian Tax System
Московский журнал международного права, 2009 Globalization, internationalization, integration are a tendency of development of economics and law. Tax law is not an exception in this process. World community tries to unify norms of tax law, to implement a united tax policy, which promotes free ...
O. A. Borzunova
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