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Introducing a General Anti-Avoidance Rule (GAAR)

Introducing a General Anti-Avoidance Rule (GAAR) »

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 »

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...

Asia: Achieving Its Potential

Asia: Achieving Its Potential »

Source: Finance and Development, June 2014

Volume/Issue: 51/2

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 May 2014

ISBN: 9781475535037

Keywords: Finance and Development, monetary fund, governance, central bank, good governance

This chapter highlights various ways Asia's growth has affected the world economy. The chapter also shows that if currency trends continue, the Asian economy is expected to be larger than that of the United States...

Asian Style

Asian Style »

Source: Finance and Development, June 2014

Volume/Issue: 51/2

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 May 2014

ISBN: 9781475535037

Keywords: Finance and Development, monetary fund, governance, central bank, good governance

This chapter highlights various ways Asia's growth has affected the world economy. The chapter also shows that if currency trends continue, the Asian economy is expected to be larger than that of the United States...

From The Editor: Asia’s Promise

From The Editor: Asia’s Promise »

Source: Finance and Development, June 2014

Volume/Issue: 51/2

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 May 2014

ISBN: 9781475535037

Keywords: Finance and Development, monetary fund, governance, central bank, good governance

This chapter highlights various ways Asia's growth has affected the world economy. The chapter also shows that if currency trends continue, the Asian economy is expected to be larger than that of the United States...

The Future of Asian Finance

The Future of Asian Finance »

Source: Finance and Development, June 2014

Volume/Issue: 51/2

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 May 2014

ISBN: 9781475535037

Keywords: Finance and Development, monetary fund, governance, central bank, good governance

This chapter highlights various ways Asia's growth has affected the world economy. The chapter also shows that if currency trends continue, the Asian economy is expected to be larger than that of the United States...

Point of View: Asia’s Resilience

Point of View: Asia’s Resilience »

Source: Finance and Development, June 2014

Volume/Issue: 51/2

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 May 2014

ISBN: 9781475535037

Keywords: Finance and Development, monetary fund, governance, central bank, good governance

This chapter highlights various ways Asia's growth has affected the world economy. The chapter also shows that if currency trends continue, the Asian economy is expected to be larger than that of the United States...

A Turn to Asia

A Turn to Asia »

Source: Finance and Development, June 2014

Volume/Issue: 51/2

Series: Finance & Development

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 May 2014

ISBN: 9781475535037

Keywords: Finance and Development, monetary fund, governance, central bank, good governance

This chapter highlights various ways Asia's growth has affected the world economy. The chapter also shows that if currency trends continue, the Asian economy is expected to be larger than that of the United States...

Address by the Chairman of the Executive Board and Managing Director of the International Monetary Fund

Address by the Chairman of the Executive Board and Managing Director of the International Monetary Fund »

Source: Summary Proceedings of the Sixty-Second Annual Meetings 2008

Series: Summary Proceedings

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 April 2012

ISBN: 9781475504682

Keywords: financial markets, financial stability, financial system, international financial, financial sector

Mr. Chairman, Governors, honored guests, it is a pleasure to welcome you to these meetings on behalf of the International Monetary Fund. We meet at a critical time. We a...

Concluding Remarks

Concluding Remarks »

Source: Summary Proceedings of the Sixty-Second Annual Meetings 2008

Series: Summary Proceedings

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 April 2012

ISBN: 9781475504682

Keywords: financial markets, financial stability, financial system, international financial, financial sector

Statement by the Governor of the Fund for vietnam, at the Closing Joint Session Nguyen Van Giau It is a great honor for Vietnam to accept the...