IMF Publications by Subject
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Double taxation:
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
2020
Title: Ukraine: Technical Assistance Report—A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income
Series: Country Report No. 2020/302
Date: November 23, 2020
Subject: Controlled foreign corporation rules Double taxation Income and capital gains taxes Legal support in revenue administration National accounts Personal income Revenue administration Taxes
Title: Global Firms, National Corporate Taxes: An Evolution of Incompatibility
Series: Working Paper No. 2020/178
Date: September 4, 2020
Subject: Balance of payments Corporate income tax Double taxation Foreign direct investment International trade National accounts Personal income Tax incentives Taxes Trade in services
2019
Title: Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion
Series: Working Paper No. 2019/286
Date: December 20, 2019
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Bank deposits Banking Crime Double taxation Financial services Offshore financial centers Personal income tax Revenue administration Tax evasion Taxes
Title: Ukraine: Technical Assistance Report-Distributed Profit Tax; Voluntary Disclosure of Assets; and BEPs Implementation
Series: Country Report No. 2019/352
Date: November 25, 2019
Subject: Controlled foreign corporation rules Double taxation External position Foreign assets National accounts Personal income Tax law Tax policy Taxes
Title: Maldives: Technical Assistance Report-Reform Options to Strengthen Tax Policy
Series: Country Report No. 2019/196
Date: July 1, 2019
Subject: Double taxation Income and capital gains taxes National accounts Personal income Revenue administration Taxes Value-added tax
Title: Corporate Taxation in the Global Economy
Series: Policy Paper No. 2019/007
Date: March 10, 2019
Subject: Corporate income tax Double taxation Formula apportionment Revenue administration Value-added tax
2018
Title: The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
Series: Working Paper No. 2018/227
Date: October 24, 2018
Subject: Balance of payments Corporate income tax Double taxation Foreign direct investment Revenue administration Taxes Withholding tax
Title: Kenya: Selected Issues
Series: Country Report No. 2018/296
Date: October 23, 2018
Subject: Bank credit Banking Credit Double taxation Financial inclusion Financial markets Interest rate policy Monetary policy Money Taxes
2017
Title: Uganda: Technical Assistance Report-Implementing Fiscal Regimes for Extractive Industries: Technical Notes
Series: Country Report No. 2017/368
Date: December 13, 2017
Subject: Commodities Double taxation Economic sectors Expenditure Mining sector Oil Taxes Value-added tax
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