Home  Journals  International Accounting  6(204) - 2012 February

Foreign experience of taxation of commercial banks

Available online: 7 February 2012

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

This article presents the peculiarities of taxation of commercial banks in foreign countries. In the article it is reviewed and analyzed the experience of banks' profits tax and value added in the U.S., Germany, Great Britain, and France. Attention is paid to the so-called special taxes for banks, which were very actual in the global financial crisis.

Keywords: tax, taxation, bank, object, profit, VAT, rate, experience, USA, UK, Germany, France

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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