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Montenegro
			: Selected Issues

Montenegro : Selected Issues »

Volume/Issue: 2016/80

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 March 2016

DOI: http://dx.doi.org/10.5089/9781513554280.002

ISBN: 9781513554280

Keywords: exports, goods, export, income, trade

This paper focuses on Montenegro's export sector performance and challenges. Montenegro has run a persistent trade deficit since its independence. Montenegro's goods exports have decreased, while goods imports have...

Introducing an Advance Tax Ruling (ATR) Regime

Introducing an Advance Tax Ruling (ATR) Regime »

Source: Introducing an Advance Tax Ruling (ATR) Regime

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 May 2016

ISBN: 9781513511610

Keywords: United Kingdom, United States, Western Hemisphere, Netherlands, South Africa, Sub-Saharan Africa, Taxation, Asia and Pacific, Australia, Europe

Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices....

Montenegro

Montenegro »

Source: Montenegro : Selected Issues

Volume/Issue: 2016/80

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 March 2016

ISBN: 9781513554280

Keywords: exports, goods, export, income, trade

This paper focuses on Montenegro's export sector performance and challenges. Montenegro has run a persistent trade deficit since its independence. Montenegro's goods exports have decreased, while goods imports have...

Introducing an Advance Tax Ruling (ATR) Regime

Introducing an Advance Tax Ruling (ATR) Regime »

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 May 2016

DOI: http://dx.doi.org/10.5089/9781513511610.008

ISBN: 9781513511610

Keywords: United Kingdom, United States, Western Hemisphere, Netherlands, South Africa, Sub-Saharan Africa, Taxation, Asia and Pacific, Australia, Europe

Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices....