The Resource The Taxation of Global Trading of Financial Instruments, Organisation for Economic Co-operation and Development, (electronic resource)

The Taxation of Global Trading of Financial Instruments, Organisation for Economic Co-operation and Development, (electronic resource)

Label
The Taxation of Global Trading of Financial Instruments
Title
The Taxation of Global Trading of Financial Instruments
Statement of responsibility
Organisation for Economic Co-operation and Development
Creator
Contributor
Subject
Language
  • eng
  • eng
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 phenomenon of global trading challenges tax payers and tax administrations to come up with a fair way of allocating and taxing the profits in each country where global trading is carried on.This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems. Although the paper discusses a specific industry sector, many of the issues raised, for example the high level of global integration of functions and intensive co-operation between different geographic locations, are becoming more common in other industries with the spread of globalisation and the communications revolution
Cataloging source
FR-PaOEC
http://bibfra.me/vocab/relation/contentprovider
  • QRjl5JiH8ck
  • Yd7_zUS11LE
Government publication
international or intergovernmental publication
Language note
English
LC call number
HJ5901.T39 1998
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development Special Sessions on Innovative Financial Transactions
  • Organisation for Economic Co-operation and Development Committee on Fiscal Affairs
Series statement
OECD documents The Taxation of global trading of financial instruments
http://library.link/vocab/subjectName
  • Taxation
  • Finance and Investment
  • Financial instruments
  • Political Science
  • Law, Politics & Government
  • Public Finance
Label
The Taxation of Global Trading of Financial Instruments, Organisation for Economic Co-operation and Development, (electronic resource)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
TAXATION OF GLOBAL TRADING OF FINANCIAL INSTRUMENTS
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
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. THE APPLICATION OF THE ARM’S LENGTH PRINCIPLE -- III - 1. General application and methods -- III - 2. Analysis of global trading functions -- III - 3. Profit split methods -- IV. DETERMINATION OF THE PROFIT TO BE SPLIT FROM GLOBAL TRADING -- IV - 1. The scope of activities and revenues to be included in the profit split -- IV - 2. Net or gross profit split and deduction of expenses -- IV - 3. Calculation of the amount of profits -- V. APPLICATION OF THE ARM’S LENGTH PRINCIPLE TO GLOBAL TRADING CONDUCTED IN A BRANCH FORM -- V - 1. Preparatory or auxiliary activities/mere purchase -- V - 2. Agents -- V - 3. Attribution of income -- V - 4. Treatment of internal payments -- VI. CONCLUSION -- NOTES AND REFERENCE
Extent
1 online resource (72 p. )
File format
multiple file formats
Form of item
online
Isbn
9781280029646
Media category
computer
Media type code
c
Other control number
10.1787/9789264162495-en
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264162495-en
  • (SSID)ssj0000092438
  • (PQKBManifestationID)11111585
  • (PQKBTitleCode)TC0000092438
  • (PQKBWorkID)10005974
  • (PQKB)11732742
  • (EXLCZ)99111093034084820
Label
The Taxation of Global Trading of Financial Instruments, Organisation for Economic Co-operation and Development, (electronic resource)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
TAXATION OF GLOBAL TRADING OF FINANCIAL INSTRUMENTS
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
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. THE APPLICATION OF THE ARM’S LENGTH PRINCIPLE -- III - 1. General application and methods -- III - 2. Analysis of global trading functions -- III - 3. Profit split methods -- IV. DETERMINATION OF THE PROFIT TO BE SPLIT FROM GLOBAL TRADING -- IV - 1. The scope of activities and revenues to be included in the profit split -- IV - 2. Net or gross profit split and deduction of expenses -- IV - 3. Calculation of the amount of profits -- V. APPLICATION OF THE ARM’S LENGTH PRINCIPLE TO GLOBAL TRADING CONDUCTED IN A BRANCH FORM -- V - 1. Preparatory or auxiliary activities/mere purchase -- V - 2. Agents -- V - 3. Attribution of income -- V - 4. Treatment of internal payments -- VI. CONCLUSION -- NOTES AND REFERENCE
Extent
1 online resource (72 p. )
File format
multiple file formats
Form of item
online
Isbn
9781280029646
Media category
computer
Media type code
c
Other control number
10.1787/9789264162495-en
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264162495-en
  • (SSID)ssj0000092438
  • (PQKBManifestationID)11111585
  • (PQKBTitleCode)TC0000092438
  • (PQKBWorkID)10005974
  • (PQKB)11732742
  • (EXLCZ)99111093034084820

Library Locations

  • African Studies LibraryBorrow it
    771 Commonwealth Avenue, 6th Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Alumni Medical LibraryBorrow it
    72 East Concord Street, Boston, MA, 02118, US
    42.336388 -71.072393
  • Astronomy LibraryBorrow it
    725 Commonwealth Avenue, 6th Floor, Boston, MA, 02445, US
    42.350259 -71.105717
  • Fineman and Pappas Law LibrariesBorrow it
    765 Commonwealth Avenue, Boston, MA, 02215, US
    42.350979 -71.107023
  • Frederick S. Pardee Management LibraryBorrow it
    595 Commonwealth Avenue, Boston, MA, 02215, US
    42.349626 -71.099547
  • Howard Gotlieb Archival Research CenterBorrow it
    771 Commonwealth Avenue, 5th Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Mugar Memorial LibraryBorrow it
    771 Commonwealth Avenue, Boston, MA, 02215, US
    42.350723 -71.108227
  • Music LibraryBorrow it
    771 Commonwealth Avenue, 2nd Floor, Boston, MA, 02215, US
    42.350723 -71.108227
  • Pikering Educational Resources LibraryBorrow it
    2 Silber Way, Boston, MA, 02215, US
    42.349804 -71.101425
  • School of Theology LibraryBorrow it
    745 Commonwealth Avenue, 2nd Floor, Boston, MA, 02215, US
    42.350494 -71.107235
  • Science & Engineering LibraryBorrow it
    38 Cummington Mall, Boston, MA, 02215, US
    42.348472 -71.102257
  • Stone Science LibraryBorrow it
    675 Commonwealth Avenue, Boston, MA, 02445, US
    42.350103 -71.103784
Processing Feedback ...