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

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  • PriceWaterhouseCoopers
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    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

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_31_en.pdf
    File Function: final version, 2012
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    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 31.

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    Length: 72 pages
    Date of creation: Jun 2012
    Date of revision:
    Handle: RePEc:tax:taxpap:0031

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Keywords: European Union; taxation; financial transaction tax; financial activities tax; financial institutions;

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