Authorities in Mexico are seeking solutions to the complex task of improving efficiency in the financial and government sectors when identifying individuals and legal entities, while balancing other public-policy objectives, such as governance, technological neutrality, safety, privacy, and...

Myanmar has experienced a series of total and partial internet shutdowns since the military coup in February 2021. These restrictions have varied in intensity across the country and over time, ranging from the complete shutdown of all wireless broadband services and nightly shutdowns of fixed...

Currently, about ten percent of the global population lives in economies affected by Fragility, Conflict, and Violence (FCV). Climate change, rising inequality, demographic change, sovereign debt and other global trends render fragility increasingly more complex. In recent years, it has become...

The COVID-19 pandemic resulted in vast numbers of people in need of social assistance, many of whom were not previously covered by social safety nets. To meet this unprecedented level of need, governments quickly scaled social assistance reaching over 1.7 billion people in low- and middle income...

In 2010, Kazakhstan entered into a customs union with Belarus and Russia. The first, relatively easy step in the implementation of the customs union was accomplished in 2010 with the adoption of a common external tariff, with varying exceptions in each of the three member countries. It is the...

This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International...

During the past decade, Egypt made significant efforts to align corporate financial reporting requirements with the International Accounting Standards (IAS) and to close the compliance gap in both accounting and auditing practices. Consequently, important improvements have been achieved in...

Madagascar is an island nation located in the Indian Ocean off the south-eastern coast of Africa, and the fourth-largest island in the world. Despite the country's extensive economic opportunities and expansive natural resources, real GDP per capita is one of the lowest in the world. This...

This note examines the implications of digital innovation for market structure and attendant policies, including financial and competition regulation. There have been several surveys of regulatory responses. This note takes a step back, to look at what the economic theory of banking and...