This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.

Steuerliche Aspekte einer Verbriefungstransaktion -- Steuerliche Behandlung von Kreditverbriefungen in Deutschland -- Entwicklung eines umfassenden theoretischen Modells für Verbriefungsenscheidungen -- Sensitivitätsanalysen.

This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes

Examining the taxation and regulation of banks, this book highlights the views of practitioners, tax experts, policy makers and academics on the appropriateness and effectiveness of bank taxation in the light of the financial crisis. It covers the topical issues of whether the EU should...