Force (FATF) Recommendations for Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) for Panama. The … AML Law in Panama covers most of the core financial sectors but does not fully apply to the insurance sector and does not …

This paper discusses key findings of the Detailed Assessment Report for Panama on the Financial Action Task Force (FATF …) Recommendations for Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT). Panama is vulnerable to money laundering …

This paper addresses core challenges that all tax administrations face in dealing with noncompliance-which are now …

legal tax advantage to sending goods via Hong Kong SAR. We undertake a number of extensions to rule out plausible …

determination of tax liabilities through an analysis of a taxpayer’s financial affairs utilizing information from a range of sources … indicating a reasonable estimate of the taxpayer’s correct liability. This note describes why tax administrations need to use … indirect audit methods. Indirect audit methods commonly used by tax administrations are elaborated. The legislative …

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key … component of any program of tax administration reform and modernization. It creates a solid platform from which all other … enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have …

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 below potential. The non-oil tax revenue shortfall is mainly due to …