Financial Transaction Tax
Refreshed April 2026 | 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 This proposal is going to be withdrawn in 2026. This module provides an understanding of the background, history and scope of a financial transaction taxes.
1. Introduction
2. Scope and Payment of FTT
3. Aims of FTT and Resistance to FTT
4. Latest Developments – The Demise of the FTT
Module Test