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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....

Toward a Monetary Union in the East African Community
			: Asymmetric Shocks, Exchange Rates, and Risk-Sharing Mechanisms

Toward a Monetary Union in the East African Community : Asymmetric Shocks, Exchange Rates, and Risk-Sharing Mechanisms »

Series: Departmental Papers / Policy Papers

Author(s): Paulo Drummond , Ari Aisen , Emre Alper , Ejona Fuli , and Sébastien Walker

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 July 2015

DOI: http://dx.doi.org/10.5089/9781513562179.087

ISBN: 9781513562179

Keywords: Monetary unions, Burundi, Kenya, Rwanda, Tanzania, Uganda, East Africa, Economic growth, Agricultural sector, Natural resources

This paper examines how susceptible East African Community (EAC) economies are to asymmetric shocks, assesses the value of the exchange rate as a shock absorber for these countries, and reviews adjustment mechanism...

From Bail-out to Bail-in
			: Mandatory Debt Restructuring of Systemic Financial Institutions

From Bail-out to Bail-in : Mandatory Debt Restructuring of Systemic Financial Institutions »

Volume/Issue: 2012/3

Series: Staff Discussion Notes

Author(s): Virginia Rutledge , Michael Moore , Marc Dobler , Wouter Bossu , Nadège Jassaud , and Jianping Zhou

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 April 2012

DOI: http://dx.doi.org/10.5089/9781475503906.006

ISBN: 9781475503906

Keywords: Financial institutions, Financial risk, Financial stability, Debt restructuring, Bank capitalization, Banks, Banking crisis, Intervention, Financial regulatory reforms, bailout

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

Revenue Administration
			: Developing a Taxpayer Compliance Program

Revenue Administration : Developing a Taxpayer Compliance Program »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

DOI: http://dx.doi.org/10.5089/9781462314218.005

ISBN: 9781462314218

Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue...

The Making of Good Supervision
			: Learning to Say "No"

The Making of Good Supervision : Learning to Say "No" »

Volume/Issue: 2010/08

Series: IMF Staff Position Notes

Author(s): Jennifer Elliott , Aditya Narain , Ian Tower , José Vinãls , Pierluigi Bologna , Michael Hsu , and Jonathan Fiechter

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 May 2010

DOI: http://dx.doi.org/10.5089/9781462310180.004

ISBN: 9781462310180

Keywords: Banks, Basel Core Principles, Bank supervision, Credit risk, Financial sector, Insurance supervision, Global Financial Crisis 2008-2009, Risk management, Securities regulations, Financial Sector Supervision and Regulation

The quality of financial sector supervision has emerged as a key issue from the financial crisis. While most countries operated broadly under the same regulatory standards, differences emerged in supervisory approa...

The Perimeter of Financial Regulation

The Perimeter of Financial Regulation »

Volume/Issue: 2009/07

Series: IMF Staff Position Notes

Author(s): Luisa Zanforlin , Ian Tower , Erlend Nier , Michael Moore , Ana Carvajal , and Randall Dodd

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 March 2009

DOI: http://dx.doi.org/10.5089/9781455296620.004

ISBN: 9781455296620

Keywords: Financial systems, regulation, regulatory requirements, regulatory framework, regulatory agencies

...

Current Developments in Monetary and Financial Law, Vol. 4

Current Developments in Monetary and Financial Law, Vol. 4 »

Series: Seminar Volumes

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 November 2008

DOI: http://dx.doi.org/10.5089/9781589065079.072

ISBN: 9781589065079

Keywords: debt, central bank, creditors, restructuring, banking

The Legal Department and the Institute of the IMF held their ninth biennial seminar for legal advisors of IMF member countries' central banks, and the papers published in this volume are based on presentations made...

Current Developments in Monetary and Financial Law, Vol. 5

Current Developments in Monetary and Financial Law, Vol. 5 »

Series: Seminar Volumes

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 November 2008

DOI: http://dx.doi.org/10.5089/9781589067738.072

ISBN: 9781589067738

Keywords: collateral, financial stability, hedge, deposit insurance, insolvency

The main theme of Volume 5 in this series is law and financial stability. The chapters cover many topics that enhance the reader's understanding of financial stability, as well as the many instruments available to...

Cambodia
			: Rebuilding for a Challenging Future

Cambodia : Rebuilding for a Challenging Future »

Series: IMF Special Issues

Author(s): Sumio Ishikawa , Sibel Beadle , Damien Eastman , Srobona Mitra , Alejandro Lopez Mejia , Wafa Abdelati , Koji Nakamura , Il Lee , Sònia Muñoz , Robert Hagemann , David Coe , and Nadia Rendak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2006

DOI: http://dx.doi.org/10.5089/9781589064447.058

ISBN: 9781589064447

Keywords: Development, court, law, exchange rate, dollarization, judicial reform

Cambodia's reconstruction and reform efforts have spanned almost 25 years following the Khmer Rouge period, which ended in 1979. Economic reforms began in earnest in the early 1990s, but reform efforts were beset b...

Current Developments in Monetary and Financial Law, Volume 2

Current Developments in Monetary and Financial Law, Volume 2 »

Series: Seminar Volumes

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 October 2003

DOI: http://dx.doi.org/10.5089/9781589061767.072

ISBN: 9781589061767

Keywords: Banking systems, Financial sector, Financial stability, Financial systems, Monetary measures, Monetary operations, Monetary systems, banking, credit, central bank

The papers published in this volume are based on an IMF seminar held in 2000 that covered a broad range of topics on monetary and financial law, such as the liberalization of capital movements, data dissemination,...