929 resultados para Banks and banking, International.


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[1] Committee of Private Country Banks. Reasons against legislative interference. 1844.--[2] Drummond, Henry. Causes which lead to a bank restriction bill. 1839.--[3] Dun, John. The English bankers' grievance and its proper remedy. 1874.--[4] Greig, J.K. Bank note and banking reform. 1880.--[5] Holdsworth, A.H. A letter to a friend in Devonshire. 1818.--[6] Kinnear, George. Banks and exchange companies. 1847.--[7] A letter to the Right Hon. the Viscount Althorp on his proposed interference with the present system of country banking. 1833.--[8] LLoyds Bank Limited. Permanent staff training. 1919.--[9] [Maclean, A.W.] Additional considerations, addressed to all classes, on the necessity and equity of a national system of deposit-banking and paper currency. 1835.--[10] Nicholson, N.A. The controversy on free banking. 1868.--[11] Steele, F.E. On changes in the bank rate. [1891]--[12] Stirling, James. Practical considerations on banks and bank management. 1865.--[13] Thoughts upon the principles of banks, and the wisdom of legislative interference. 1837.--[14] Watt, Peter. The theory and practice of joint-stock banking. 1836.

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Paged continuously.

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The primary objective of this thesis is to examine the development of monetary policy and banking in southern Ireland from the attainment of independence in 1922 (gained through the Anglo-Irish Treaty of 1921) to the establishment of the Central Bank of Ireland in 1943. This research serves to challenge the overwhelming concentration on the findings of a small number of major works, most notably by Ronan Fanning, Maurice Moynihan and Cormac Ó’Gráda, in the existing historiography. This thesis is based on the research hypothesis that there were two key factors impacting on the development of monetary and banking institutions in Ireland in the 1922-1943 period. First, an exogenous institutional context, primarily Anglo-Irish in focus, in which the wider macroeconomic landscape directly influenced monetary policy and banking in Ireland. Second, an individualist context in which the development of relationships between key individuals dictated development patterns and institutional structures. This research highlights that key Irish policymakers, such as Joseph Brennan, evidenced a more flexible and realistic approach to banking and monetary affairs than is currently recognised. It also develops three further issues which have been overlooked in the existing historiography. First, a germ of monetary reform existed in Ireland from as early as the mid-1920s and was consistent in promoting alternative policies in the period to 1943. Second, this research challenges the view that the creation of the Currency Commission in 1927 and the establishment of the Central Bank of Ireland in 1943 were insignificant events given the continued stagnation in Irish monetary policy in the decades after 1943. Third, this thesis identifies that wider international trends did influence Irish monetary and banking affairs in the 1922-43 period. At both an institutional and more individual level the process of monetary institution building in Ireland was directly impacted by wider international experiences.

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With this are bound the author's Money and banking in the United States. Amsterdam, 1909; Quelques observations au sujet des discussions du Congres Monètaire International. Amsterdam, 1889; and De toekomst van de cheque in Nederland. Amsterdam, 1908.

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Includes bibliographies.

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Shipping list no.: 94-0175-P.

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This thesis argues that one type of multinational entity – the multinational bank – poses particularly significant challenges to the international tax regime in terms of its current profit allocation rules. Multinational banks are a unique subset of multinational entities, and as a consequence of their unique traits, the traditional international tax regime foes not yield an optimal interjurisdictional allocation of taxing rights. The opportunity for tax minimisation, achievable because of the unique traits, and realised through exploitation of the traditional source and transfer pricing regime, results in a jurisdictional distribution of taxing rights which does not reflect economic reality. There are two distinct ways in which the traditional international tax regime fails to reflect economic activity. The first way that economic activity may not be reflected in the distribution of the taxing rights to income from multinational banking is through the application of traditional source rules. The traditional sources rules allocate income where transactions are completed rather than where the intermediation services are arranged. As a result of their unique commercial role as financial intermediaries, by separating intermediary economic activity from legal transactions with third parties, multinational banks may distort the true location of the activity giving rise to income. The second way in which the traditional tax regime may fail to reflect economic activity is through the traditional transfer pricing regime requiring related or internal transaction to be undertaken at an arm’s length price. The arm’s length pricing requirement is theoretically deficient in its failure to recognise the highly integrated nature of multinational banking. In practice, the arm’s length pricing requirement is also difficult, if not impossible, to apply to multinational banks because of the requirement of comparability. The difficulties associated with the current model have resulted in a subtle move by multinational banks towards global formulary apportionment. This thesis concludes that, for the international taxation of multinational banks, the current source regime should be replaced with a system that allocates profits for tax purposes on the basis of income source, with source determined using a unitary taxation or global formulary apportionment system. It is argued that global formulary apportionment is a theoretically superior model that provides both jurisdiction to tax and allocated profits on the basis of the economic activity that generates the income.