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Tax Law Design and Drafting, Volume 2

Tax Law Design and Drafting, Volume 2 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

DOI: http://dx.doi.org/10.5089/9781557756336.071

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experienc...

System of National Accounts, 1993

System of National Accounts, 1993 »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1993

DOI: http://dx.doi.org/10.5089/9789211613520.071

ISBN: 9789211613520

Keywords: taxes, liabilities, fixed capital, interest, fixed assets

The 1993 SNA represents a major advance in national accounting. While updating and clarifying the 1968 SNA, the 1993 SNA provides the basis for improving compilation of national accounts statistics, promoting integ...

The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts »

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

DOI: http://dx.doi.org/10.5089/9781557751591.071

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

Sponsored by the IMF's Statistics Department and edited by Vicente Galbis, this volume contributes to the international discussion that resulted in the UN's "A System of National Accounts, 1993." Experts from the I...

Balance of Payments Compilation Guide

Balance of Payments Compilation Guide »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 May 1999

Language: Russian

DOI: http://dx.doi.org/10.5089/9781557756671.071

ISBN: 9781557756671

Keywords: statistics, liabilities, surveys, payments, interest, debt, survey, direct investment, loans, collections

A companion document to the fifth edition of the Balance of Payments Manual, the Balance of Payments Compilation Guide shows how the conceptual framework described in the Manual may be implemented in practice. The...

Balance of Payments Compilation Guide

Balance of Payments Compilation Guide »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 June 1998

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781557757463.071

ISBN: 9781557757463

Keywords: statistics, liabilities, surveys, payments, interest, debt, survey, direct investment, loans, collections

A companion document to the fifth edition of the Balance of Payments Manual, the Balance of Payments Compilation Guide shows how the conceptual framework described in the Manual may be implemented in practice. The...

Balance of Payments Compilation Guide

Balance of Payments Compilation Guide »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 March 2000

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781557758781.071

ISBN: 9781557758781

Keywords: statistics, liabilities, surveys, payments, interest, debt, survey, direct investment, loans, collections

A companion document to the fifth edition of the Balance of Payments Manual, the Balance of Payments Compilation Guide shows how the conceptual framework described in the Manual may be implemented in practice. The...

Balance of Payments Manual

Balance of Payments Manual »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781557753670.069

ISBN: 9781557753670

Keywords: payments, balance of payments, liabilities, debt, interest, reserve assets, current account, loans, direct investment, taxes

The Manual presents concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics. As the international standard, the Manual serves...

Balance of Payments Manual

Balance of Payments Manual »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1995

Language: Russian

DOI: http://dx.doi.org/10.5089/9781557753687.069

ISBN: 9781557753687

Keywords: payments, balance of payments, liabilities, debt, interest, reserve assets, current account, loans, direct investment, taxes

The Manual presents concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics. As the international standard, the Manual serves...

Balance of Payments Manual

Balance of Payments Manual »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1995

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781557753694.071

ISBN: 9781557753694

Keywords: payments, balance of payments, liabilities, debt, interest, reserve assets, current account, loans, direct investment, taxes

The Manual presents concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics. As the international standard, the Manual serves...

19 Taxation of Enterprises and Their Owners

19 Taxation of Enterprises and Their Owners »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

It is also obvious that the type of rules which we have been discussing, although they are unquestionably rules of binding law, have in no way the character of relig...