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Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies

Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies »

Source: Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies

Volume/Issue: 2020/258

Series: IMF Working Papers

Author(s): Wouter Bossu , Cory Hillier , and Wolfgang Bergthaler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2020

ISBN: 9781513561608

Keywords: Securities, Legal support in revenue administration, Tax law, Bonds, Capital markets, local currency bond markets, development, financial stability, legal and tax frameworks, WP

Recent financial crises including the ongoing one caused by the COVID-19 pandemic have consistently drawn attention to the need to strengthen the quality of public debt management in emerging markets and developing...

Ukraine

Ukraine »

Source: Ukraine : Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income

Volume/Issue: 2020/302

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2020

ISBN: 9781513561400

Keywords: Personal income, Controlled foreign corporation rules, Legal support in revenue administration, Double taxation, Income and capital gains taxes, ISCR, CR, taxable income, tax authority, PEM resident

Tax policy in Ukraine is engaged in two fronts at once. On one front, very significant work has been done over the years on the gradual improvement and updating of the tax system; on the other, it questions essenti...

Legal Aspects of Central Bank Digital Currency: Central Bank and Monetary Law Considerations

Legal Aspects of Central Bank Digital Currency: Central Bank and Monetary Law Considerations »

Source: Legal Aspects of Central Bank Digital Currency: Central Bank and Monetary Law Considerations

Volume/Issue: 2020/254

Series: IMF Working Papers

Author(s): Wouter Bossu , Masaru Itatani , Catalina Margulis , Arthur D. P. Rossi , Hans Weenink , and Akihiro Yoshinaga

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2020

ISBN: 9781513561622

Keywords: Central Bank digital currencies, Currencies, Central bank legislation, Legal support in revenue administration, Payment systems, Central Bank Digital Currency, CBDC, Blockchain, Cryptocurrency, Crypto assets

This paper analyzes the legal foundations of central bank digital currency (CBDC) under central bank and monetary law. Absent strong legal foundations, the issuance of CBDC poses legal, financial and reputational r...

Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies

Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies »

Volume/Issue: 2020/258

Series: IMF Working Papers

Author(s): Wouter Bossu , Cory Hillier , and Wolfgang Bergthaler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2020

DOI: http://dx.doi.org/10.5089/9781513561608.001

ISBN: 9781513561608

Keywords: Securities, Legal support in revenue administration, Tax law, Bonds, Capital markets, local currency bond markets, development, financial stability, legal and tax frameworks, WP

Recent financial crises including the ongoing one caused by the COVID-19 pandemic have consistently drawn attention to the need to strengthen the quality of public debt management in emerging markets and developing...

Ukraine
			: Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income

Ukraine : Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income »

Volume/Issue: 2020/302

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2020

DOI: http://dx.doi.org/10.5089/9781513561400.002

ISBN: 9781513561400

Keywords: Personal income, Controlled foreign corporation rules, Legal support in revenue administration, Double taxation, Income and capital gains taxes, ISCR, CR, taxable income, tax authority, PEM resident

Tax policy in Ukraine is engaged in two fronts at once. On one front, very significant work has been done over the years on the gradual improvement and updating of the tax system; on the other, it questions essenti...

Legal Aspects of Central Bank Digital Currency: Central Bank and Monetary Law Considerations

Legal Aspects of Central Bank Digital Currency: Central Bank and Monetary Law Considerations »

Volume/Issue: 2020/254

Series: IMF Working Papers

Author(s): Wouter Bossu , Masaru Itatani , Catalina Margulis , Arthur D. P. Rossi , Hans Weenink , and Akihiro Yoshinaga

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2020

DOI: http://dx.doi.org/10.5089/9781513561622.001

ISBN: 9781513561622

Keywords: Central Bank digital currencies, Currencies, Central bank legislation, Legal support in revenue administration, Payment systems, Central Bank Digital Currency, CBDC, Blockchain, Cryptocurrency, Crypto assets

This paper analyzes the legal foundations of central bank digital currency (CBDC) under central bank and monetary law. Absent strong legal foundations, the issuance of CBDC poses legal, financial and reputational r...