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Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T

Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector. The global financial crisis has prompted economists t

One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be har

This book contains contributions from prominent practitioners and academics presenting their views on the tax levies on the financial sector from a legal and an

"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional