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Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States
International Monetary Fund - 1990
financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor …
Persistent link: https://www.econbiz.de/10014396227
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Germany : Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism
International Monetary Fund - 2010
This Detailed Assessment Report reviews antimoney laundering and combating the financing of terrorism (AML …/CFT) measures for Germany. The report reveals that Germany has introduced a number of measures in recent years to strengthen its AML …/CFT regime. Germany has generated a relatively large number of prosecutions for money laundering and orders to confiscate assets …
Persistent link: https://www.econbiz.de/10014399245
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Germany : Report on Observance of Standards and Codes-FATF Recommendations for Anti-Money Laundering and Combating the Financing of Terrorism
International Monetary Fund - 2010
antimoney laundering and combating the financing of terrorism (AML/CFT) for Germany. The report reveals that the AML …
Persistent link: https://www.econbiz.de/10014407511
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Germany : Report on the Observance of Standards and Codes—FATF Recommendations for Anti-Money Laundering and Combating the Financing of Terrorism
International Monetary Fund - 2004
Anti-Money Laundering (AML) and Combating the Financing of Terrorism on Germany. In preparing the detailed assessment … systems. Germany is reviewing new legislation to re-address the issue of the criminalization of terrorist financing …, assessors reviewed relevant AML and counterterrorist financing (CFT) laws and regulations; the supervisory and regulatory …
Persistent link: https://www.econbiz.de/10014407633
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Taxation and the Cost of Capital in Hungary and Poland : A Comparison with Selected European Countries
International Monetary Fund - 1990
This paper compares the effective rates of taxation faced by a representative investor located in a major capital-exporting country for investments in machinery and buildings in nine capital-importing European countries. Poland and Hungary are found to have relatively high effective tax rates on...
Persistent link: https://www.econbiz.de/10014395865
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Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment : Tools for the Assessment of Tax Incentives
International Monetary Fund - 2015
This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...
Persistent link: https://www.econbiz.de/10012644783
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The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods
International Monetary Fund - 1988
One difficulty confronting Harberger’s celebrated model of the corporate income tax is how to treat the noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. This paper presents a two-good model with corporate and noncorporate...
Persistent link: https://www.econbiz.de/10014396309
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Tax Policy and Business Investment in the United States : Evidence from the 1980's
International Monetary Fund - 1988
This paper examines the behavior of business fixed investment in the United States in the 1980s. A background discussion of the long-term behavior of the components of business fixed investment is provided, setting the context for the empirical analysis. A standard neoclassical model of business...
Persistent link: https://www.econbiz.de/10014396320
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Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund (IMF); International … - 1990
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...
Persistent link: https://www.econbiz.de/10005263965
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Reference guide to anti-money laundering and combating the financing of terrorism
Schott, Paul Allan - 2006 - 2nd ed. and supplement on Special Recommendtaion IX
Persistent link: https://www.econbiz.de/10010522372