This Technical Assistance Report discusses the advice provided by the IMF staff to the authorities of Uganda regarding implementation of fiscal regimes for extractive industries. The report considers options on how to conduct future licensing rounds, including possible bid variables and bid...

This Technical Assistance Report discusses the advice provided by the IMF staff to the authorities of Uganda regarding extractive industry fiscal regimes. As Uganda's portfolio of projects diversifies in the oil sector, the minimum take could be adjusted to allow for possible bonus bids, and for...

Reforming the Corporate Tax in a Changing World contains the six major papers presented at a symposium co-sponsored by the Canadian Tax Foundation and the University of Calgary's School of Public Policy, with an introduction by Bev Dahlby. The volume updates the analysis of corporate income tax...