This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discuss

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisat

Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector.

This book breaks new ground by exploring the challenges, constraints, and opportunities of national financial systems in developing countries, while noting that

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates