shopping_cart

Your shopping cart is empty

Financial transaction taxes - Current state of play and potential impacts paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the current ‘state of play’
  • the basic chargeability
  • the scope of taxation
  • payment/collection of tax
  • anti-avoidance rules
  • application of the FTT to common transactions.

Author profile

Gavin Marjoram CTA
Photo of author, Gavin MARJORAM Gavin is a Partner in the Financial Services tax practice at PwC. He specialises in the taxation of financial entities and transactions and brings a detailed understanding of the practical application and operation of tax law in this area. - Current at 18 October 2013
Click here to expand/collapse more articles by Gavin MARJORAM.

 

This was presented at 2014 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

BEPS: OECD perspective

Author(s):  Richard J VANN

Materials from this session:

Policy and tax reform

Author(s):  John Freebairn

Materials from this session:

Current issues relating to trusts Division 6C and MITs

Author(s):  Karen PAYNE

Materials from this session:

The attribution of profits to permanent establishments

Author(s):  Ian FULLERTON

Materials from this session:

Transfer pricing aspects of insurance & reinsurance

Author(s):  Geoffrey GILL,  Cameron Smith

Materials from this session:

Tax deferred distributions

Author(s):  Antoinette ELIAS,  Brian Lane

Materials from this session:

Tax issues in restructures, acquisitions and dealing with distressed debt

Author(s):  Ian KELLOCK

Materials from this session:

Financial transaction taxes - Current state of play and potential impacts

Author(s):  Gavin MARJORAM

Materials from this session:

BEPS: Treaty aspects

Author(s):  Claudio Cimetta

Materials from this session:

Income tax and The Personal Property Securities Act 2009 (C’wlth)

Author(s):  David WOOD

Materials from this session:

Review of the debt/equity tax rules

Author(s):  Teresa DYSON

Materials from this session:

FATCA - What is the state of play?

Author(s):  William BROWN

Materials from this session:

Liabilities – A changing world post TOFA

Author(s):  Euan CAMPBELL,  Andrew Hirst

Materials from this session:

The new transfer pricing rules in the context of financial services

Author(s):  Kristen DEARDS,  Sarah Stevens

Materials from this session:

Taxation of life insurance companies – Reflections on the 2000 reforms

Author(s):  Patrick Grob,  Jeremy Hirchhorn

Materials from this session:

Recent cases

Author(s):  Joanne DUNNE,  Juliette Mason,  James Patto

Materials from this session:

Offshore banking units

Author(s):  Tony FROST,  Ultan MacDonald,  Craig Marston

Materials from this session:

Further details about this event:

 

Copyright Statement