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Outsourcing Tariff Evasion : A New Explanation for Entrepot Trade
International Monetary Fund - 2005
Traditional explanations for indirect trade carried out through an entrepôt have focused on savings in transport costs and on the role of specialized agents in processing and distribution. We provide an alternative perspective based on the possibility that entrepôts may facilitate tariff...
Persistent link: https://www.econbiz.de/10014400698
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Current and Proposed Non-Oil Tax System in Azerbaijan
International Monetary Fund - 2008
This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan''s non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain...
Persistent link: https://www.econbiz.de/10014401629
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Revenue Administration : Taxpayer Audit--Use of Indirect Methods
International Monetary Fund - 2010
This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs utilizing information from a range of sources beyond the taxpayer’s declaration and formal books...
Persistent link: https://www.econbiz.de/10014402636
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Current Challenges in Revenue Mobilization : Improving Tax Compliance
International Monetary Fund - 2015
This paper addresses core challenges that all tax administrations face in dealing with noncompliance-which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is...
Persistent link: https://www.econbiz.de/10014408589
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The Impact of the European Community's internal Market on the EFTA
International Monetary Fund - 1990
This paper provides an overview of the likely impact of the creation of the European Community (EC) internal market on the European Free Trade Association (EFTA) members. The focus is on the four freedoms and the institutional and legal changes required for increased economic cooperation between...
Persistent link: https://www.econbiz.de/10014397158
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Western Europe in transition : the impact of the opening up of Eastern Europe and the former Soviet Union ; [main paper ; panel discussion]
DeFontenay, Patrick; Gomel, Giorgio; Hochreiter, Eduard; … - 1995
Persistent link: https://www.econbiz.de/10000563647
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Denmark : Recent Economic Developments
International Monetary Fund - 1997
This paper describes economic developments in Denmark during 1990–96. After a prolonged period of stagnation in the …
Persistent link: https://www.econbiz.de/10014397324
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Denmark : Selected Background Issues
International Monetary Fund - 1995
This Selected Background Issues paper analyzes the transformation of Denmark’s current account during 1960–94. The … paper highlights that in 1990, Denmark recorded its first current account surplus in almost thirty years. This ended three …
Persistent link: https://www.econbiz.de/10014397970
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Denmark : Selected Issues
International Monetary Fund - 1999
This Selected Issues paper analyzes the current account performance of Denmark in 1993–98. The paper presents a brief … German unification. The paper also examines implications for fiscal policy of Denmark’s decision to remain for the time being …
Persistent link: https://www.econbiz.de/10014398493
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Denmark : Detailed Assessment of Anti-Money Laundering and Combating the Financing of Terrorism
International Monetary Fund - 2007
Terrorism (AML/CFT) for Denmark. It describes and analyzes AML/CFT measures in place in Denmark, and provides recommendations on … how certain aspects of the system could be strengthened. It also sets out Denmark’s levels of compliance with the … Financial Action Task Force Forty (FATF) 40+9 Recommendations. The assessment reveals that Denmark has a solid AML/CFT framework …
Persistent link: https://www.econbiz.de/10014401704