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Business and Economics > Corporate Taxation

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  • Central African Republic x
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Cover IMF How To Notes
How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Developing Country
Kiyoshi Nakayama
A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect offshore transfers, and guarding against-treaty shopping. A tax treaty policy framework—national or regional—that specifies the main policy outcomes to be achieved before negotiations commence would enable developing countries with more limited expertise and lower capacity for tax treaty negotiations to avoid concluding problematic tax treaties. This note provides guidance for members of regional economic communities in the developing world on what should and should not be included in a regional tax treaty and how to design on a common tax treaty policy framework for use in negotiations of bilateral tax treaties with nonmembers.
Keywords:
value-added tax; corporate tax; regional tax; regional tax policy; regional tax treaty; developing countries; tax treaty; group treaty negotiations; tax treaty position; treaty negotiations; treaty shopping; Double taxation; Withholding tax; Payroll tax; Corporate income tax; Dividend tax; Caribbean; West Africa
Cover Regional Economic Outlook, April 2018, Sub-Saharan Africa
Regional Economic Outlook, April 2018, Sub-Saharan Africa
Domestic Revenue Mobilization and Private Investment
International Monetary Fund. African Dept.

Abstract

The region is seeing a modest growth uptick, but this is not uniform and the medium-term outlook remains subdued. Growth is projected to rise to 3.4 percent in 2018, from 2.8 percent in 2017, on the back of improved global growth, higher commodity prices, and continued strong public spending. About ¾ of the countries in the region are predicted to experience faster growth. Beyond 2018, growth is expected to plateau below 4 percent, modestly above population growth, reflecting continued sluggishness in the oil-exporting countries and sustained growth in non-resource-intensive countries. A number of countries (Burundi, DRC, South Sudan, and parts of the Sahel) remain locked in internal conflict resulting in record levels of refugees and Internally Displaced Persons, with adverse spillovers to neighboring countries.

Keywords:
REO; country; Sub-Saharan Africa; Dem. rep.; Zimbabwe dollar; GDP data; private investment; broad money; Private investment; Revenue mobilization; Value-added tax; Public investment and public-private partnerships (PPP); Africa; Southern Africa; East Africa; Middle East; North Africa; investment growth; growth differential; tax frontier; IMF staff calculation; country authorities; investment efficiency; investment ratio; Caribbean
Cover Regional Economic Outlook, April 2018, Sub-Saharan Africa
Regional Economic Outlook, April 2018, Sub-Saharan Africa
Domestic Revenue Mobilization and Private Investment
International Monetary Fund. African Dept.

Abstract

The region is seeing a modest growth uptick, but this is not uniform and the medium-term outlook remains subdued. Growth is projected to rise to 3? percent in 2018, from 2? percent in 2017, on the back of improved global growth, higher commodity prices, and continued strong public spending. About ¾ of the countries in the region are predicted to experience faster growth. Beyond 2018, growth is expected to plateau below 4 percent, modestly above population growth, reflecting continued sluggishness in the oil-exporting countries and sustained growth in non-resource-intensive countries. A number of countries (Burundi, DRC, South Sudan, and parts of the Sahel) remain locked in internal conflict resulting in record levels of refugees and Internally Displaced Persons, with adverse spillovers to neighboring countries.

Keywords:
REO; country; Sub-Saharan Africa
Cover IMF Staff Country Reports
Central African Republic: Statistical Appendix
International Monetary Fund
The report discusses the IMF staff's estimates and projections of the Central African Republic's Central Government Operations, 2002–06; summary of tax systems, 2007; export import indices and terms of trade 2002–06; balance of payments, 2002–06; monetary survey, 2002–06; interest rate structure, 2002–06; sectoral composition of the public investment program, 2002–06; GDP at current prices as well as at previous year's prices, 2002–06, GDP, real growth rates; supply and use of resources at current prices; central bank accounts, 2002–06, etc.
Keywords:
ISCR; CR; tax; C.A.R. authorities; CFAF; Community integration tax; tax obligation; Community intergration tax; registration tax; tax category; personal property; road use tax; Income; Income and capital gains taxes; Fiscal law; Corporate income tax; Consumption taxes
Cover IMF Working Papers
Diamond Smuggling and Taxation in Sub-Saharan Africa
Mr. Matthias Vocke
and
Nienke Oomes
This paper provides an overview of diamond mining in sub-Saharan African countries, and explores the reasons for substantial differences in their tax rates and fiscal revenues from the sector, which mainly arise from differences in the incentives for smuggling. In a theoretical model, we show that optimal diamond tax rates increase with the degree of competition among diamond buyers, as well as with the corporate share of diamond production, which is confirmed by the data. We then discuss policies to increase revenue, including by enhancing mining productivity, stimulating the exploration of new areas, reducing barriers to entry, and attracting investment into value-adding downstream operations.
Keywords:
WP; number of sellers; market price; diamond; mining; nonrenewable resource; optimal taxation; tax evasion; export company; diamond production; export levy; export value; Mining sector; Anti-smuggling; Exports; Corporate taxes; Sub-Saharan Africa; Africa; mining productivity; diamond tax regime; diamond sector taxation; diamond mining