This paper reviews the effectiveness of the regulation, supervision, and systemic risk monitoring of investment funds and their managers. The United Kingdom has the largest fund management market in Europe and a key role as the host for some of the most important European equity trading...

The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions...

This Technical Assistance Report discusses the findings and recommendations made by the IMF mission about the Coordinated Direct Investment Survey and Coordinated Portfolio Investment Survey in Costa Rica. It was observed that the practices followed to prepare external statistics employed...