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

PriceWaterhouseCoopers

No 31, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

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

Keywords: European Union; taxation; financial transaction tax; financial activities tax; financial institutions (search for similar items in EconPapers)
JEL-codes: G20 H21 H22 H23 H25 H27 (search for similar items in EconPapers)
Pages: 72 pages
Date: 2012-06
New Economics Papers: this item is included in nep-acc, nep-eec, nep-eur and nep-pbe
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