000			01890nab a2200229 c 4500
999			_c144734 _d144734
003			ES-MaIEF
005			20210930104015.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_924647 _aLagos Rodríguez, María Gabriela
245			_aFinancial transaction tax in Europe _c Gabriela Lagos Rodríguez
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aOver the last two decades, the European Union (EU) and various European States have proposed or created several taxes aimed at increasing the overall tax burden to which the financial sector is currently subject. The interest in new taxable events and the need to regulate financial markets' functioning are two powerful reasons that support the application of this type of tax. This article details both the European Commission's Proposals for Directives on Financial Transaction Tax, and the related taxes currently in force in Europe. Evidence shows that the goal of harmonized taxation in this area is far from being achieved and that national decisions are based on two different models: a tax on the registration of certain transactions and a tax on financial transactions levied on the financial intermediaries involved in such transactions. This article focuses on the comparative experience of European States in the adoption of this type of tax. This review highlights the differences and similarities between different national taxes, and ultimately the possibilities of the EU's Financial Transaction Tax Proposal becoming effective.
650		4	_947873 _aOPERACIONES FINANCIERAS
650			_aIMPUESTOS _947460
650		4	_aUNION EUROPEA _948644
773	0		_9165665 _oOP 2141-B/2021/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 4, August 2021, p. 150-165
942			_cART