Examining the taxation and regulation of banks, this book highlights the views of practitioners, tax experts, policy … financial activities tax, could be used to ensure that big banks make a 'true and fair' contribution to their insurance by … : corporate income tax vs. bank levy / Gunther Capelle-Blancard and Olena Havrylchyk -- 5. Banks and tax : recent UK experiences …

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be …