Cash-Flow Taxation of Financial Services
Describes the cash-flow method of taxation (in the USA business tax) and its application to financial services. Considers transition, tax deferral, international and administrative issues that arise in taxing implicit financial intermediation fees.
Year of publication: |
1996
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Authors: | Merrill, Peter R. ; Edwards, Chris R. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 3, p. 487-500
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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