Series: Tax Law Technical Note
Author(s): Christophe Waerzeggers , and Cory Hillier
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 31 January 2016
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...