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Spillovers in International Corporate Taxation

International Monetary Fund - 2014

This paper explores the nature, significance and policy implications of spillovers in international corporate taxation-the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base...

Persistent link: https://www.econbiz.de/10014410572

Foreign Direct Investment

International Monetary Fund - 1990

This paper summarizes the theory and empirical evidence on the determinants of foreign direct investment. These determinants include expected relative rates of return, risk diversification, market size, technological advantage, market failure, oligopolistic rivalry, liquidity, currency strength,...

Persistent link: https://www.econbiz.de/10014396385

Debt-Equity Composition of International Investment

International Monetary Fund - 1988

Capital flows to the nonindustrial countries share three striking characteristics. First, the bulk, of these flows was in the form of debt, not equity; second, the loans were mostly to, or guaranteed by, debtor governments; and third, these debts were largely bank loans, not bonds. This paper...

Persistent link: https://www.econbiz.de/10014396446

Risk Instability and the Pattern of Foreign Direct Investment in the Middle East and North Africa Region

International Monetary Fund - 2004

This paper demonstrates that instability associated with investment risk is critical in explaining the level of foreign direct investment for the Middle East and North Africa (MENA) countries, which generally have higher investment risk than developed countries. The empirical results support...

Persistent link: https://www.econbiz.de/10014401431

Financial Globalization : The Impact on Trade, Policy, Labor, and Capital Flows

International Monetary Fund - 2007

Assiduously tracking the trends and consequences of globalization, the IMF's quarterly magazine Finance & Development … focuses on financial globalization, including the policy implications of the huge growth in cross-border capital flows …. Articles also look at the expansion of world trade, explore the impact of globalization on jobs, taxation, and the poor, and …

Persistent link: https://www.econbiz.de/10014404799

Proposed Modification of the Policy on Provision of Consulting Services by the External Audit Firm

International Monetary Fund - 2014

At an informal Board meeting in January, there was broad support for removing the current blanket prohibition on the provision of non-audit-related consulting services by the Fund's external audit firm and replacing it with a blacklist approach, subject to robust safeguards to ensure the...

Persistent link: https://www.econbiz.de/10014410573

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

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

Growth Experience in Transition Countries, 1990-1998

International Monetary Fund - 2000

This study, another in the series focusing on special issues in transition, reviews the experience of output decline and recovery in the 25 countries of eastern and central Europe and the Baltics, Russia, and other countries of the former Soviet Union. Although these countries began the process...

Persistent link: https://www.econbiz.de/10014406386

Arab Countries in Transition : Economic Outlook and Key Challenges

International Monetary Fund - 2015

The Arab Countries in Transition (ACTs) have had diverging trajectories over the past year and face an uncertain outlook.1 Improvements in the European economy, lower oil prices, and some progress on the policy front have provided tailwinds to growth, which is expected to pick up significantly...

Persistent link: https://www.econbiz.de/10014408553