Author (Person) | Kavelaars, P. |
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Series Title | Intertax |
Series Details | Vol.40, No.6/7, June / July 2012, p400-413 |
Publication Date | June 2012 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
Right now the implementation of some type of bank tax is a hot topic in the European Union, while globally the G 20 has shown a particular interest in this relatively new type of tax. The economic - mostly financial - crisis plays a major role in this development. This article will first discuss the general background of how a bank tax may be realized. Next, the draft Directive of the European Commission (EC) on implementing a type of bank tax, that is, a Financial Transaction Tax (FTT) will be considered. |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |