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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...

Government Finance Statistics Manual 2001

Government Finance Statistics Manual 2001 »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

DOI: http://dx.doi.org/10.5089/9781589060616.069

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of gover...

Fiscal Federalism in Theory and Practice

Fiscal Federalism in Theory and Practice »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

DOI: http://dx.doi.org/10.5089/9781557756633.071

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that t...

The Taxation of Petroleum and Minerals
			: Principles, Problems and Practice

The Taxation of Petroleum and Minerals : Principles, Problems and Practice »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2010

DOI: http://dx.doi.org/10.5089/9780415781381.071

ISBN: 9780415781381

Keywords: taxation, tax administration, gas, fiscal stability, tax system

There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth. Rich endowments of oil,...

Administering Fiscal Regimes for Extractive Industries
			: A Handbook

Administering Fiscal Regimes for Extractive Industries : A Handbook »

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

DOI: http://dx.doi.org/10.5089/9781475575170.071

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies...

Taxing the Financial Sector
			: Concepts, Issues, and Practice

Taxing the Financial Sector : Concepts, Issues, and Practice »

Series: Books

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2004

DOI: http://dx.doi.org/10.5089/9781589063167.071

ISBN: 9781589063167

Keywords: financial services, financial institutions, pension, life insurance, tax rules

One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for fin...

Manuel de Statistiques de Finances Publiques, 2001

Manuel de Statistiques de Finances Publiques, 2001 »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 March 2004

Language: French

DOI: http://dx.doi.org/10.5089/9781589061354.069

ISBN: 9781589061354

Keywords: taxes, liabilities, interest, payments, loans, social insurance, debt, social security, benefits, social benefits

This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of gover...

Guide Pour L'établissement des Statistiques de Balance des Paiements

Guide Pour L'établissement des Statistiques de Balance des Paiements »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1995

Language: French

DOI: http://dx.doi.org/10.5089/9781557755339.071

ISBN: 9781557755339

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...

International Financial Statistics, April 2010

International Financial Statistics, April 2010 »

Series: International Financial Statistics

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2010

DOI: http://dx.doi.org/10.5089/9781451963816.041

ISBN: 9781451963816

Keywords: claims, liabilities, financial derivatives, loans, debt, debt securities, portfolio investment, equity securities, payments, interest

International Financial Statistics provides a complete library of continuously updated international statistics on all aspects of international and domestic finance. The monthly print edition contains over 1,000 pa...

International Financial Statistics, March 2010

International Financial Statistics, March 2010 »

Series: International Financial Statistics

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 March 2010

DOI: http://dx.doi.org/10.5089/9781451963748.041

ISBN: 9781451963748

Keywords: claims, liabilities, financial derivatives, loans, debt, debt securities, portfolio investment, equity securities, payments, interest

International Financial Statistics provides a complete library of continuously updated international statistics on all aspects of international and domestic finance. The monthly print edition contains over 1,000 pa...