The Taxation of Global Trading of Financial Instruments [electronic resource] / Organisation for Eco...
The Taxation of Global Trading of Financial Instruments [electronic resource] / Organisation for Eco...
The Taxation of Global Trading of Financial Instruments [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 1998.
Alternative title
Date
1998.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (72 p. )
Content type
text
Media type
computer
Carrier type
online resource
Contents
EXECUTIVE SUMMARY -- GLOSSARY -- I. INTRODUCTION -- II. CURRENT SITUATION -- II - 1. Business background -- II - 2. Factors affecting structure of the business -- II - 3. Organisation of trading activities -- II - 4. Functional analysis -- II - 5. Risk of double or less than single taxation -- III....
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More information
Scope and Contents
Summary
Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to sell such global financial products 24 hours a day. This...
Alternative Titles
Full title
The Taxation of Global Trading of Financial Instruments [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD documents The Taxation of global trading of financial instruments.
Prepared by the Special Sessions on Innovative Financial Transactions, appointed by the OECD Committee on Fiscal Affairs.
"A revised and updated version of the discussion draft ... released on the 14th February 1997."
Includes bibliographical references.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3l322myg
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3l322myg
Other Identifiers
ISBN
92-64-16249-6
1-280-02964-1
DDC
332.042
MMS ID
991023942151502626
