| Summary: | This book comprises the main primary source materials on the fi nancial transaction taxes of France, Italy, Spain and the draft EU texts, including administrative guidance (regulations, FAQs, filing forms where available) and relevant texts from the legislative history. Most of the texts are in English. The legal texts sometimes are reprinted in their original language to facilitate the interpretation. While the translations into English are verbatim, they generally have an unofficial character. The book contains an introduction by the authors on the nature of financial transaction taxes also comparing the FTTs with the UK’s stamp duty/stamp duty reserve taxation. As each FTT-model is different, the intention of the book is to allow practitioners from the banking and advisory field to cross-check if parameters set for compliance fit the respective FTT-model. The book does not purport to replace legal/tax advice
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