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Introducing a General Anti-Avoidance Rule (GAAR)

Introducing a General Anti-Avoidance Rule (GAAR) »

Article

Source: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose »

Journal Issue

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

DOI: http://dx.doi.org/10.5089/9781513515823.008

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

'But we are different!'

'But we are different!' »

Article

Source: 'But we are different!' : 12 Common Weaknesses in Banking Laws, and What to Do About Them

Volume/Issue: 2015/200

Series: IMF Working Papers

Author(s): Wouter Bossu , and Dawn Chew

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 2015

ISBN: 9781513586458

Keywords: Banking Regulation, Policy Analysis, banking, laws, bank, banks, Government Policy and Regulation, Corporation and Securities Law, Regulated Industries and Administrative Law,

Well-designed banking laws are critical for regulating the market access and operations of banks, as well as their removal from the market in case of failure. While at a financial policy level there is a broad cons...

'But we are different!' : 12 Common Weaknesses in Banking Laws, and What to Do About Them

'But we are different!' : 12 Common Weaknesses in Banking Laws, and What to Do About Them »

Journal Issue

Volume/Issue: 2015/200

Series: IMF Working Papers

Author(s): Wouter Bossu , and Dawn Chew

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 2015

DOI: http://dx.doi.org/10.5089/9781513586458.001

ISBN: 9781513586458

Keywords: Banking Regulation, Policy Analysis, banking, laws, bank, banks, Government Policy and Regulation, Corporation and Securities Law, Regulated Industries and Administrative Law,

Well-designed banking laws are critical for regulating the market access and operations of banks, as well as their removal from the market in case of failure. While at a financial policy level there is a broad cons...

What has Capital Liberalization Meant for Economic and Financial Statistics

What has Capital Liberalization Meant for Economic and Financial Statistics »

Journal Issue

Volume/Issue: 2015/88

Series: IMF Working Papers

Author(s): Robert Heath

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2015

DOI: http://dx.doi.org/10.5089/9781475520965.001

ISBN: 9781475520965

Keywords: data dissmination standards, financial interconnections, capital flow, capital flows, investment, financial stability, monetary fund, General, financial interconnections.,

The liberalization of capital flows both in the domestic economy and cross-border has been among the most important policies adopted by IMF member countries over recent decades. The impact has been wide-ranging. Th...

What has Capital Liberalization Meant for Economic and Financial Statistics1

What has Capital Liberalization Meant for Economic and Financial Statistics1 »

Article

Source: What has Capital Liberalization Meant for Economic and Financial Statistics

Volume/Issue: 2015/88

Series: IMF Working Papers

Author(s): Robert Heath

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2015

ISBN: 9781475520965

Keywords: data dissmination standards, financial interconnections, capital flow, capital flows, investment, financial stability, monetary fund, General, financial interconnections.,

The liberalization of capital flows both in the domestic economy and cross-border has been among the most important policies adopted by IMF member countries over recent decades. The impact has been wide-ranging. Th...

Structural Reforms, IMF Programs and Capacity Building : An Empirical Investigation

Structural Reforms, IMF Programs and Capacity Building : An Empirical Investigation »

Journal Issue

Volume/Issue: 2012/232

Series: IMF Working Papers

Author(s): Rabah Arezki , Marc Quintyn , and Frederik Toscani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2012

DOI: http://dx.doi.org/10.5089/9781475510706.001

ISBN: 9781475510706

Keywords: Structural Reform, IMF Program, Capacity Building, technical assistance, regulation, capacity building activities, bureaucratic quality, General, International Lending and Debt Problems,

This paper investigates the role that International Monetary Fund (IMF) programs and capacity building play in fostering structural reforms. To do so, we exploit two novel datasets on IMF capacity building and stru...

Structural Reforms, IMF Programs and Capacity Building

Structural Reforms, IMF Programs and Capacity Building »

Article

Source: Structural Reforms, IMF Programs and Capacity Building : An Empirical Investigation

Volume/Issue: 2012/232

Series: IMF Working Papers

Author(s): Rabah Arezki , Marc Quintyn , and Frederik Toscani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2012

ISBN: 9781475510706

Keywords: Structural Reform, IMF Program, Capacity Building, technical assistance, regulation, capacity building activities, bureaucratic quality, General, International Lending and Debt Problems,

This paper investigates the role that International Monetary Fund (IMF) programs and capacity building play in fostering structural reforms. To do so, we exploit two novel datasets on IMF capacity building and stru...

¿Deben ser independientes los reguladores del sector financiero?

¿Deben ser independientes los reguladores del sector financiero? »

Chapter

Source: ¿Deben ser independientes los reguladores del sector financiero?

Series: Economic Issues

Author(s): Michael Taylor , and Marc Quintyn

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2004

Language: Spanish

ISBN: 9781589063112

En casi todas las principales crisis financieras del último decenio, desde Asia oriental a Rusia, Turquía y América Latina, la interferencia política en la regulación del sector fin...

¿Deben ser independientes los reguladores del sector financiero?

¿Deben ser independientes los reguladores del sector financiero? »

Book

Series: Economic Issues

Author(s): Michael Taylor , and Marc Quintyn

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2004

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781589063112.051

ISBN: 9781589063112

En casi todas las grandes crisis financieras de la última década --desde Asia oriental a Rusia, Turquía y América Latina-- la interferencia política en la regulación del sector financiero contribuyó a agravar una s...