Taxation of Financial Transactions

Journal
Author
Gammie, M.J.; Röder, E.
Country
European Union; International
Published Date
Issue
Bulletin for International Taxation 2013 (Volume 67), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Seminar K at the 66th IFA Congress in Boston in October 2012 was charged with the task of debating the proposal for a European Financial Transactions Tax (FTT). This article summarizes the scope and impact of the proposal, and the policy alternatives, challenges and implementation issues that an FTT presents.