MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03659cam a2200301 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OCoLC |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210120s2020 ne a b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2020430240 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789403510941 (hardcover) |
|
|---|
| International Standard Book Number |
9403510943 (hardcover) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1143431122 |
| Canceled/invalid control number |
(OCoLC)1141520341 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4487.B35 |
| Item number |
A72 2020 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Abrahamson, John |
| Titles and words associated with a name |
(Tax consultant) |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
International taxation of banking / |
| Statement of responsibility, etc. |
John Abrahamson. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Alphen aan den Rijn, The Netherlands : |
| Name of publisher, distributor, etc. |
Kluwer Law International B.V., |
| Date of publication, distribution, etc. |
c2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxiv, 469 p. : |
| Other physical details |
ill. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Series on international taxation ; |
| Volume/sequential designation |
volume 75 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
CHAPTER 1. Introduction -- CHAPTER 2. The Banking Regulatory Framework -- CHAPTER 3. Retail and Commercial Banking -- CHAPTER 4. Investment Banking -- CHAPTER 5. Introduction to International Tax -- CHAPTER 6. Tax Treaties CHAPTER 7. OECD BEPS Developments -- CHAPTER 8. Bank Parent Companies -- CHAPTER 9. Bank Branches -- CHAPTER 10. Other Bank Permanent Establishments -- CHAPTER 11. Representative Offices -- CHAPTER 12. Derivatives -- CHAPTER 13. Loan Provisions and Debt Restructuring -- CHAPTER 14. Value Added Tax: VAT -- CHAPTER 15. Bank Taxes: Financial Transaction Taxes and Bank Levies -- CHAPTER 16. Dividends and Profit Distributions -- CHAPTER 17. Group Treasury, Interest Flows and Thin Capitalisation CHAPTER 18. Intangible Property: IP -- CHAPTER 19. Tax Havens and Controlled Foreign Companies: CFCs -- CHAPTER 20. Introduction to Transfer Pricing -- CHAPTER 21. Transfer Pricing and Bank Branch Attribution -- CHAPTER 22. Transfer Pricing and Global Trading -- CHAPTER 23. Transfer Pricing and Loans -- CHAPTER 24. Transfer Pricing and Intangibles -- CHAPTER 25. Transfer Pricing and Services -- CHAPTER 26. Islamic Banking -- CHAPTER 27. Green Banking -- CHAPTER 28. Microfinance Banking -- CHAPTER 29. Financial Technology: Fintech -- CHAPTER 30. Shadow Banking -- CHAPTER 31. Automatic Exchange of Information: CRS and FATCA -- CHAPTER 32. Taxation Policy Developments -- CHAPTER 33. General Conclusions -- Case Studies -- Case Study 1. The Malaysia Branch: Permanent Establishments and Treaties -- Case Study 2. The Korean Bank Acquisition: Group Interest Deductions -- Case Study 3. Group Technology: Global Risk Management Cloud Software and Tax Treaties -- Case Study 4. The Italian Branch: Branch Attribution -- Case Study 5. Branch Profit Attribution: Corporate Loans and Global Trading -- Case Study 6. The Group Advertising Centre: Transfer Pricing Dispute -- Appendix -- OECD Model Tax Convention 2017 -- Table of Cases -- Table of Statutes and Directives -- Table of Treaties and International Agreements -- Index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
International Taxation of Banking' introduces and analyses the international tax issues which relate to international banking activities. Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry, and it includes the structures used in bank treasury operations and transfer pricing issues for multinational banking groups. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
Current Copyright Fee: GBP20.00 |
| Authorization |
0. |
| Institution to which field applies |
Uk |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Banks and banking, International |
| General subdivision |
Law and legislation. |
|
|---|
| Topical term or geographic name entry element |
Banks and banking, International |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Series on international taxation ; |
| Volume/sequential designation |
no. 75. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
