IMF Publications by Author
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Kiyoshi Nakayama:
2021
Title: How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Developing Country
Series: How-To Note No 2021/003
Date: May 4, 2021
Subject: Corporate income tax Dividend tax Double taxation Payroll tax Revenue administration Tax policy Taxes Withholding tax
2011
Title: Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
Series: Technical Notes and Manuals No. 2011/001
Date: April 11, 2011
Subject: Double taxation Revenue administration Tax collection Tax law Tax policy Taxes