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The platform for collaboration on tax : Borrador de consulta : Guía práctica sobre los impuestos a las transferencias indirectas transnacionales (Spanish)

The report outlines two main approaches for enforcing of taxation of OITs by the country in which the asset is located—provisions for which require careful drafting. ... See More +

Working Paper 117797 AUG 31, 2017

French, English Disclosed

The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers — a toolkit (English)

The report outlines two main approaches for enforcing of taxation of OITs by the country in which the asset is located—provisions for which require careful drafting. ... See More +

Working Paper 117797 JUL 28, 2017

Spanish, French Disclosed

Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)

The creation of the Taxa de Longo Prazo (TLP) to substitute the Taxa de Juros de Longo Prazo (TJLP), as envisaged in the, Provisional Decree (Medida Provisoria) N. 777 debated in the Brazilian Congress can have significant impact on Brazil’s economic performance. ... See More +

Working Paper 117812 JUL 01, 2017

Byskov,Steen; Clavijo,Mateo Disclosed

The platform for collaboration on tax : Discussion draft : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)

This draft toolkit developed by the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is designed to assist developing countries in navigating an important area of international tax policy: transfer pricing. ... See More +

Working Paper 112220 JAN 23, 2017

French Disclosed

Tajikistan - Tax Administration Reform Project - supervisory mission : October 17 to 21, 2016 (English)

Aide Memoire 110001 OCT 17, 2016

Disclosed

Philippines - National Program Support for Tax Administration Reform Project (English)

Ratings for National Program Support for Tax Administration Reform (NPSTAR) Project for Philippines were as follows: outcomes were moderately unsatisfactory, risk to development outcome was high, Bank performance was moderately unsatisfactory, and Borrower performance was moderately unsatisfactory. ... See More +

Implementation Completion and Results Report ICR2749 DEC 15, 2013

Disclosed

Report : the costs of tax compliance in Armenia (English)

The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory bodies to fulfill tax liabilities by legal entities (companies) and individual entrepreneurs in 2009. ... See More +

Working Paper 114590 JAN 01, 2011

Coolidge,Jacqueline; Loeprick,Jan; Pyatachenko,Dmitry; Mesropyan,Anzhela; Stern,Richard Disclosed

Transcript of meeting of the Executive Directors of the IBRD and IDA, held on Tuesday, April 14, 1992 : Chile - Second Tax Administration Project (English)

This partial transcript, from the session of the meeting of the Executive Directors of the International Bank for Reconstruction and Development (IDBI) and International Development Association (IDA), held on April 14, 1992, discusses on loan under special procedure to Argentina for a Second tax administration project. ... See More +

Transcript 121214 APR 14, 1992

Disclosed