Financial Transaction Tax

Refreshed April 2024 | CPD time: 45 Minutes

A financial transaction tax is one that is levied on specified financial transactions. The concept is not a new one, but has increasingly come under the spotlight since the European Commission proposed the introduction of a harmonised financial transaction tax across EU member states in September 2011. This module provides an understanding of the background, history and scope of a financial transaction tax, and its payment, purpose, and aims.