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Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector

Author

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  • PriceWaterhouseCoopers

Abstract

the Commission has instructed PwC to provide a review of the current tax provisions directed at the Financial Sector and financial instruments. The content of the Study is limited to the questions raised by the Commission in the questionnaires provided and is subject to certain limitations in terms of scoping as agreed by the Commission and detailed below in introduction of the respective Chapters. The Study covers 4 different Chapters, namely: Corporate Taxation of the Financial Sector – Banks, Value-Added Taxation of the Financial Sector, Labour Taxation in the Financial Sector, Taxation of Financial Instruments

Suggested Citation

  • PriceWaterhouseCoopers, 2012. "Review of Current Practices for Taxation of Financial Instruments, Profits and Remuneration of the Financial Sector," Taxation Papers 31, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0031
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_31_en.pdf
    File Function: final version, 2012
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; financial transaction tax; financial activities tax; financial institutions;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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