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Designing Interest and Tax Penalty Regimes

Designing Interest and Tax Penalty Regimes »

Article

Source: Designing Interest and Tax Penalty Regimes

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , Cory Hillier , and Irving Aw

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Nearly all tax systems have some form of interest and tax penalty regimes. Interest payable on any late or underpayment of tax seeks to protect the present value of the tax amount to the government budget, whereas...

Designing Interest and Tax Penalty Regimes

Designing Interest and Tax Penalty Regimes »

Journal Issue

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , Cory Hillier , and Irving Aw

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

DOI: http://dx.doi.org/10.5089/9781498302012.008

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Nearly all tax systems have some form of interest and tax penalty regimes. Interest payable on any late or underpayment of tax seeks to protect the present value of the tax amount to the government budget, whereas...

Introducing an Advance Tax Ruling (ATR) Regime

Introducing an Advance Tax Ruling (ATR) Regime »

Article

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....

Introducing an Advance Tax Ruling (ATR) Regime

Introducing an Advance Tax Ruling (ATR) Regime »

Journal Issue

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....

Introducing a General Anti-Avoidance Rule (GAAR)

Introducing a General Anti-Avoidance Rule (GAAR) »

Article

Source: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose »

Journal Issue

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

DOI: http://dx.doi.org/10.5089/9781513515823.008

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Tax law technical note

Tax law technical note »

Journal

Source: Tax law technical note

Publisher: International Monetary Fund

IMF Tax Law Technical Notes reflect the views of the tax counsels of the IMF Legal Department concerning a topical tax law issue, drawing on their experience in advising the wider IMF membership as to tax law design and draf...