Moreover, many national financial sector taxes are based on the issuance principle and therefore apply to transactions which take place outside their own territory, once the financial product traded has been issued on their territory.
Lisaks põhinevad paljud siseriiklikud finantssektori maksud emiteerimise põhimõttel ja neid kohaldatakse seepärast selliste tehingute suhtes, mille puhul kaubeldav finantstoode on emiteeritud asjaomase riigi territooriumil, kuid tehing ise toimub territooriumist väljaspool.