Kooperativer Bibliotheksverbund

UID:

Format: 1 Online-Ressource (396 Seiten)

ISBN: 9783865565327

Content: This book comprises the main primary source materials on the fi nancial transaction taxes of France, Italy, Spain and the draft EU texts, including administrative guidance (regulations, FAQs, filing forms where available) and relevant texts from the legislative history. Most of the texts are in English. The legal texts sometimes are reprinted in their original language to facilitate the interpretation. While the translations into English are verbatim, they generally have an unofficial character. The book contains an introduction by the authors on the nature of financial transaction taxes also comparing the FTTs with the UK’s stamp duty/stamp duty reserve taxation. As each FTT-model is different, the intention of the book is to allow practitioners from the banking and advisory field to cross-check if parameters set for compliance fit the respective FTT-model. The book does not purport to replace legal/tax advice

Language: English

Author information: Schweinitz, Oliver von

UID:

Format: 1 Online-Ressource (396 S.)

ISBN: 9783865565327

Content: This book comprises the main primary source materials on the fi nancial transaction taxes of France, Italy, Spain and the draft EU texts, including administrative guidance (regulations, FAQs, filing forms where available) and relevant texts from the legislative history. Most of the texts are in English. The legal texts sometimes are reprinted in their original language to facilitate the interpretation. While the translations into English are verbatim, they generally have an unofficial character. The book contains an introduction by the authors on the nature of financial transaction taxes also comparing the FTTs with the UK’s stamp duty/stamp duty reserve taxation. As each FTT-model is different, the intention of the book is to allow practitioners from the banking and advisory field to cross-check if parameters set for compliance fit the respective FTT-model. The book does not purport to replace legal/tax advice.

Language: German

URL: lizenzpflichtig

UID:

Format: 1 online resource (399 pages)

Edition: 1st ed.

ISBN: 3-86556-532-8

Note: Intro -- Financial transaction taxes -- Content -- A. European Model (not yet in force) -- I. German Federal Minister of Finance Olaf Scholz - FTT - Current state of play of the work to introduce a financial transaction tax under enhanced cooperation -- II. Authorising enhanced cooperation in the area of financial transaction tax (English) -- III. Authorising enhanced cooperation in the area of financial transaction tax (German) -- IV. Appendix -- IV.i. Council of the European Union - FTT - State of play 31.10.2014 -- IV.ii. Bundesrat - Statement 22.03.2013 (German) -- IV.iii. European Commission - FTT Presentation 14.02.2013 -- IV.iv. Technical Fiche - Territoriality of the tax -- IV.v. Official Journal of the European Union - Case C-209/13 -- B. Italian Model -- I. Italian Tax Code -- I.i. Italian Tax Code Translation (unofficial/English) -- I.ii. Table regarding FTT for financial instruments (German) -- II. Ministerial Decree Translation (English) March 2013 -- III. Draft Ministerial Decree Translation (English) August 2013 -- IV. Administrative Decree Translation (English) August 2013 -- V. Paragraph 7 of Administrative Decree Translation (English) March 2017 -- VI. Italian Issuer list with market cap. < -- 500 million € -- VII. Explanatory Memorandum Translation (English) -- VIII. Instructions for communications and certifications -- IX. Minister of Economy and Finance - FAQ - Shares -- X. Minister of Economy and Finance - FAQ - Derivative Instruments I -- XI. Minister of Economy and Finance - FAQ - Derivative Instruments II -- XII. Minister of Economy and Finance - FAQ - High-Frequency Trading -- XIII. English Form yearly FTT return -- XIV. Appendix -- XIV.i. Regulation on short selling - Market-Making (Engl./Germ.) -- XIV.ii. MiFID Directive - Regulated Market, MTF (Engl./Germ.). , XIV.iii. EU-Regulation Nr. 1287/2006 - Securities Financing Transaction (Engl./Germ.) -- XIV.iv. Legislative Decree Nr. 58 - Art. 113 ff. (English) -- XIV.v. Codice Civile - Art. 2359 (Italian) -- C. French Model -- I. French Tax Guidance (unofficial/English) -- II. List of French Companies -- III. French Decree No. 2012-956 to the FTT (English) -- IV. Draft Translation of Q& -- A (English) -- V. English Form monthly French FTT return -- D. Spanish Model -- I. Ley 5/2020, de 15 de octubre, del Impuesto sobre las Transacciones Financieras -- I.i. Spanish Law 5/2020, of 15 October, on the Financial Transaction Tax (unofficial/English) -- I.ii. Gesetz 5/2020 vom 15. Oktober 2020 über die Finanztransaktionssteuer (unofficial/German) -- II. Draft Decree (Spanish) -- II.i. Annex I -- II.ii. Annex II -- III. Draft Decree (English) -- IV. Spanish Issuer List -- V. Agencia Tributaria - FAQ (Spanish) -- VI. Agencia Tributaria - FAQ (English) -- E. Contacts.

Language: German

UID:

Format: 1 online resource (399 pages)

Edition: 1st ed.

ISBN: 3-86556-532-8

Note: Intro -- Financial transaction taxes -- Content -- A. European Model (not yet in force) -- I. German Federal Minister of Finance Olaf Scholz - FTT - Current state of play of the work to introduce a financial transaction tax under enhanced cooperation -- II. Authorising enhanced cooperation in the area of financial transaction tax (English) -- III. Authorising enhanced cooperation in the area of financial transaction tax (German) -- IV. Appendix -- IV.i. Council of the European Union - FTT - State of play 31.10.2014 -- IV.ii. Bundesrat - Statement 22.03.2013 (German) -- IV.iii. European Commission - FTT Presentation 14.02.2013 -- IV.iv. Technical Fiche - Territoriality of the tax -- IV.v. Official Journal of the European Union - Case C-209/13 -- B. Italian Model -- I. Italian Tax Code -- I.i. Italian Tax Code Translation (unofficial/English) -- I.ii. Table regarding FTT for financial instruments (German) -- II. Ministerial Decree Translation (English) March 2013 -- III. Draft Ministerial Decree Translation (English) August 2013 -- IV. Administrative Decree Translation (English) August 2013 -- V. Paragraph 7 of Administrative Decree Translation (English) March 2017 -- VI. Italian Issuer list with market cap. < -- 500 million € -- VII. Explanatory Memorandum Translation (English) -- VIII. Instructions for communications and certifications -- IX. Minister of Economy and Finance - FAQ - Shares -- X. Minister of Economy and Finance - FAQ - Derivative Instruments I -- XI. Minister of Economy and Finance - FAQ - Derivative Instruments II -- XII. Minister of Economy and Finance - FAQ - High-Frequency Trading -- XIII. English Form yearly FTT return -- XIV. Appendix -- XIV.i. Regulation on short selling - Market-Making (Engl./Germ.) -- XIV.ii. MiFID Directive - Regulated Market, MTF (Engl./Germ.). , XIV.iii. EU-Regulation Nr. 1287/2006 - Securities Financing Transaction (Engl./Germ.) -- XIV.iv. Legislative Decree Nr. 58 - Art. 113 ff. (English) -- XIV.v. Codice Civile - Art. 2359 (Italian) -- C. French Model -- I. French Tax Guidance (unofficial/English) -- II. List of French Companies -- III. French Decree No. 2012-956 to the FTT (English) -- IV. Draft Translation of Q& -- A (English) -- V. English Form monthly French FTT return -- D. Spanish Model -- I. Ley 5/2020, de 15 de octubre, del Impuesto sobre las Transacciones Financieras -- I.i. Spanish Law 5/2020, of 15 October, on the Financial Transaction Tax (unofficial/English) -- I.ii. Gesetz 5/2020 vom 15. Oktober 2020 über die Finanztransaktionssteuer (unofficial/German) -- II. Draft Decree (Spanish) -- II.i. Annex I -- II.ii. Annex II -- III. Draft Decree (English) -- IV. Spanish Issuer List -- V. Agencia Tributaria - FAQ (Spanish) -- VI. Agencia Tributaria - FAQ (English) -- E. Contacts.

Language: German