Kooperativer Bibliotheksverbund

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