Documentos e informes
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Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency (Inglés)
Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation...
Tipo de documento: Publicación Número del informe: 157140 Fecha del documento: 1 de julio de 2022 Tipo de divulgación: Disclosed Autor: Lucas-Mas, Cristian Oliver,Junquera-Varela,Raul Felix
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The Platform for Collaboration on Tax : The Taxation of Offshore Indirect Transfers - A Toolkit (Inglés)
This is the third toolkit published by the platform for collaboration on tax, which is a joint initiative of the International Monetary Fund (IMF), Organization for Economic Co-operation and Development...
Tipo de documento: Informe Número del informe: 166701 Fecha del documento: 8 de diciembre de 2021 Tipo de divulgación: Disclosed
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The Platform for Collaboration on Tax : The Taxation of Offshore Indirect Transfers - A Toolkit (Francés)
This is the third toolkit published by the platform for collaboration on tax, which is a joint initiative of the International Monetary Fund (IMF), Organization for Economic Co-operation and Development...
Tipo de documento: Informe Número del informe: 166701 Fecha del documento: 8 de diciembre de 2021 Tipo de divulgación: Disclosed
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Orders without Borders : Direct Enforcement of Foreign Restraint and Confiscation Decisions (Inglés)
This book offers an in-depth analysis of the concept of the direct enforcement of foreign restraint and confiscation orders, a crucial step in the process of asset recovery, including existing legal approaches...
Tipo de documento: Publicación Número del informe: 166909 Fecha del documento: 1 de octubre de 2021 Tipo de divulgación: Disclosed Autor: Betti,Stefano,Kozin, Vladimir,Brun,Jean Pierre
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Explanatory Note on AfCFTA Webpage and Electronic Archive (Inglés)
Governments can maintain full regulatory control and yet fully liberalize restrictions to trade in services. African Continental Free Trade Area (AfCFTA's) protocol on trade in services explicitly recognizes...
Tipo de documento: Documento de trabajo Número del informe: 162560 Fecha del documento: 6 de agosto de 2021 Tipo de divulgación: Disclosed
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Good Practices in International Trade in Services Negotiations : Techniques to Enable Gradual Liberalization – Differentiating between Roll-Back, Standstill and Ratchet Mechanisms and Relevance for the AfCFTA Negotiations (Inglés)
This study focuses on: analyzing the different international agreements regulating trade in services in Africa ( covering at least one mode of supply); determining whether and to what extent, in addition...
Tipo de documento: Informe Número del informe: 162377 Fecha del documento: 2 de agosto de 2021 Tipo de divulgación: Disclosed Autor: Echandi,Roberto
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Using New Data to Support Tax Treaty Negotiation (Inglés)
This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and...
Tipo de documento: Informe Número del informe: 161524 Fecha del documento: 12 de julio de 2021 Tipo de divulgación: Disclosed Autor: Hearson,Martin,Carreras,Marco,Custers,Anna Louise
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The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations (Francés)
This document introduces the Toolkit on Tax Treaty Negotiation, which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the World Bank Group...
Tipo de documento: Informe Número del informe: 166702 Fecha del documento: 1 de mayo de 2021 Tipo de divulgación: Disclosed
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The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations (Español)
This document introduces the Toolkit on Tax Treaty Negotiation, which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the World Bank Group...
Tipo de documento: Informe Número del informe: 166702 Fecha del documento: 1 de mayo de 2021 Tipo de divulgación: Disclosed
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The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations (Inglés)
This document introduces the Toolkit on Tax Treaty Negotiation, which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the World Bank Group...
Tipo de documento: Informe Número del informe: 166702 Fecha del documento: 1 de mayo de 2021 Tipo de divulgación: Disclosed
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International Agreements on Trade in Services Negotiated by Brazil : To What Extent are They Contributing to Efforts of the Federal Government to Foster Progressive Liberalization (Inglés)
Despite its increasing importance worldwide, trade in services remains to be less transparent, more restrictive and more procedurally burdensome than trade in goods. Brazil’s significant evolution in the...
Tipo de documento: Informe Número del informe: 158896 Fecha del documento: 5 de febrero de 2021 Tipo de divulgación: Disclosed Autor: Echandi,Roberto
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Techniques to Enable Gradual Liberalization : Differentiating Between Roll Back, Standstill and Ratchet Mechanisms and Relevance for the AfCFTA Negotiations (Inglés)
This study focuses on analyzing the different international agreements regulating trade in services in Africa. From the outset, this study recognizes that the gradual liberalization of trade in services...
Tipo de documento: Informe Número del informe: 158897 Fecha del documento: 1 de enero de 2021 Tipo de divulgación: Disclosed Autor: Echandi,Roberto
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Reforming Services Trade Policies for Development : Reform Oriented Operational Support - To What Extent do International Trade Agreements on Services are Contributing to Government’s Efforts to Foster Progressive Liberalization? : The Case of Brazil (Inglés)
A fundamental function of international trade agreements concerns the national political economy arena. In the field of international trade in services, the need for sound and long-term policies becomes...
Tipo de documento: Documento de trabajo Número del informe: 158894 Fecha del documento: 1 de diciembre de 2020 Tipo de divulgación: Disclosed
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Policy Options to Mitigate Political Risk and Attract FDI (Inglés)
Political risks covers a wide range of issues, and this note focuses on a subset of political risk: the risks that arise from government actions, whether political or regulatory, that can affect the profitability...
Tipo de documento: Documento de trabajo Número del informe: 151742 Fecha del documento: 12 de agosto de 2020 Tipo de divulgación: Disclosed Autor: Kher,Priyanka,Chun,Dongwook
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Vietnam - 2019 Investment Policy and Regulatory Review (Inglés)
This Investment Policy and Regulatory Review (IPRR) presents information on the legal and regulatory frameworks governing foreign direct investment (FDI) and competition that affect businesses and foreign...
Tipo de documento: Documento de trabajo Número del informe: 147466 Fecha del documento: 1 de abril de 2020 Tipo de divulgación: Disclosed Autor: Kher,Priyanka,Kusek,Peter,Eltgen,Maximilian Philip,Raslan,Azza Anwar Ahmed
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Mexico - 2019 Investment Policy and Regulatory Review (Inglés)
This Investment Policy and Regulatory Review (IPRR) presents information on the legal and regulatory frameworks governing foreign direct investment (FDI) and competition that affect businesses and foreign...
Tipo de documento: Documento de trabajo Número del informe: 147464 Fecha del documento: 1 de abril de 2020 Tipo de divulgación: Disclosed Autor: Kher,Priyanka,Kusek,Peter,Eltgen,Maximilian Philip,Raslan,Azza Anwar Ahmed
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Thailand - 2019 Investment Policy and Regulatory Review (Inglés)
This Investment Policy and Regulatory Review (IPRR) presents information on the legal and regulatory frameworks governing foreign direct investment (FDI) and competition that affect businesses and foreign...
Tipo de documento: Documento de trabajo Número del informe: 147296 Fecha del documento: 1 de abril de 2020 Tipo de divulgación: Disclosed Autor: Kher,Priyanka,Kusek,Peter,Eltgen,Maximilian Philip,Raslan,Azza Anwar Ahmed
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Brazil - 2019 Investment Policy and Regulatory Review (Inglés)
This Investment Policy and Regulatory Review (IPRR) presents information on the legal and regulatory frameworks governing foreign direct investment (FDI) and competition that affect businesses and foreign...
Tipo de documento: Documento de trabajo Número del informe: 147463 Fecha del documento: 1 de abril de 2020 Tipo de divulgación: Disclosed Autor: Kher,Priyanka,Kusek,Peter,Eltgen,Maximilian Philip,Raslan,Azza Anwar Ahmed
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Critical Reinsurance Supervision for the Royal Monetary Authority of Bhutan (Inglés)
The document highlights the most critical aspects in the reinsurance supervision that the Royal Monetary Authority of Bhutan (RMA) should consider. The document considers the existing and near-term expected...
Tipo de documento: Informe Número del informe: 145921 Fecha del documento: 1 de enero de 2020 Tipo de divulgación: Disclosed Autor: Wehrhahn,Rodolfo Francisco
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Turkey - 2019 Investment Policy and Regulatory Review (Inglés)
This Investment Policy and Regulatory Review (IPRR) presents information on the legal and regulatory frameworks governing foreign direct investment (FDI) and competition that affect businesses and foreign...
Tipo de documento: Documento de trabajo Número del informe: 147515 Fecha del documento: 1 de enero de 2020 Tipo de divulgación: Disclosed Autor: Kher,Priyanka,Kusek,Peter,Eltgen,Maximilian Philip,Raslan,Azza Anwar Ahmed