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Montenegro - EUROPE AND CENTRAL ASIA- P149743- Revenue Administration Reform Project - Procurement Plan (English)

Procurement Plan STEP19354 APR 04, 2019

Lidija Seckovic Disclosed

The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (Spanish)

The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether or not such transfers should be taxed in the country in which the underlying asset is located? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (French)

The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether or not such transfers should be taxed in the country in which the underlying asset is located? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (English)

The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether or not such transfers should be taxed in the country in which the underlying asset is located? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

Indonesia Daily Economic Update (English)

This issue of Indonesia daily economic update for June 21, 2018 contains economic highlights, including: The Ministry of Finance's Taxation Directorate General has signed the Bilateral Competent Authority Agreement (BCAA) Country by Country (CbC) with the Internal Revenue Services of the United States, enabling the automatic exchange of transfer pricing data. ... See More +

Brief 131213 JUN 21, 2018

Disclosed

Project Information Document-Integrated Safeguards Data Sheet - Mauritania Public Sector Governance Project Additional Financing - P165501 (English)

Project Information and Integrated Safeguards Data Sheet PIDISDSA24602 MAY 13, 2018

Grieve,Bronwyn Disclosed

Ukraine - DPL 1 (English)

Implementation Completion Report Review ICRR0020798 MAR 05, 2018

IEG Review Team Disclosed

Disclosable Version of the ISR - Mauritania Public Sector Governance Project - P146804 - Sequence No : 04 (English)

Implementation Status and Results Report ISR31581 FEB 27, 2018

Grieve,Bronwyn Disclosed

Disclosable Version of the ISR - Public Finance Management Technical Assistance Project - P122998 - Sequence No : 08 (English)

Implementation Status and Results Report ISR31065 DEC 29, 2017

Gusarova,Maya V. Disclosed

The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)

This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that is available will still allow a reasonably reliable analysis to be performedand a satisfactory approximation of an arm's length outcome to be determined. ... See More +

Working Paper 116573 AUG 01, 2017

Spanish, English Disclosed

Update on activities of the platform for collaboration on tax (English)

The IMF, OECD, UN and World Bank Group established the Platform for Collaboration on Tax (PCT) to intensify their cooperation on tax issues in April 2016. ... See More +

Working Paper 117317 JUN 27, 2017

Disclosed

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

This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that is available will still allow a reasonably reliable analysis to be performedand a satisfactory approximation of an arm's length outcome to be determined. ... See More +

Working Paper 116573 JUN 22, 2017

Spanish, French Disclosed

The Platform for collaboration on tax : comments received on public discussion draft – a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)

On January 24th 2017, interested parties were invited to provide comments on the discussion drafts on a Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses and the supplementary, material Addressing Information Gaps on Prices of Minerals Sold in an Intermediate Form. ... See More +

Working Paper 115255 MAY 01, 2017

Disclosed

The direct and indirect costs of tax treaty policy : evidence from Ukraine (English)

This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend, interest, and royalty payments) at an aggregate level. ... See More +

Policy Research Working Paper WPS7982 FEB 27, 2017

Balabushko,Oleksii; Beer,Sebastian; Loeprick,Jan; Pinto Vallada,Felipe Disclosed

Domestic Resource Mobilization (DRM) and Illicit Financial Flows (IFFs) : Board Update (English)

The purpose of this Board Update is to present progress on the World Bank’s (WB)engagements on Domestic Resource Mobilization (DRM) and Illicit Financial Flows (IFFs).Following the agenda set by recent global summits such as Financing for Development, the emphasison the topics reflects the domestic financing challenges facing client countries to adequately funddevelopment priorities.1 The WB has also positioned the two topics at the forefront, with both DRMand IFFs serving as policy commitments in the Governance and Institutions Special Theme of theIDA18 Replenishment. ... See More +

Board Report 114423 FEB 01, 2017

French Disclosed

Domestic Resource Mobilization (DRM) and Illicit Financial Flows (IFFs) : Board Update : Mobilisation des ressources intérieures (MRI) et flux financiers illicites (FFI) Février : Actualisation de la situation pour les Administrateurs (French)

The purpose of this Board Update is to present progress on the World Bank’s (WB)engagements on Domestic Resource Mobilization (DRM) and Illicit Financial Flows (IFFs).Following the agenda set by recent global summits such as Financing for Development, the emphasison the topics reflects the domestic financing challenges facing client countries to adequately funddevelopment priorities.1 The WB has also positioned the two topics at the forefront, with both DRMand IFFs serving as policy commitments in the Governance and Institutions Special Theme of theIDA18 Replenishment. ... See More +

Board Report 114423 FEB 01, 2017

English Disclosed

Equitable Growth, Finance, and Institutions (EFI) : board update (English)

Improving Domestic Resource Mobilization (DRM) and reducing Illicit Financial Flows (IFF) are essential elements of the emerging development paradigm defined by the financing for development communique and the sustainable development goals. ... See More +

Working Paper 117235 FEB 01, 2017

French Disclosed

Equitable Growth, Finance, and Institutions (EFI) : board update : Croissance équitable, finance et institutions (EFI) : Mise à jour du tableau (French)

Improving Domestic Resource Mobilization (DRM) and reducing Illicit Financial Flows (IFF) are essential elements of the emerging development paradigm defined by the financing for development communique and the sustainable development goals. ... See More +

Working Paper 117235 FEB 01, 2017

English 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

Transfer pricing in mining with a focus on Africa : a briefing note (English)

This briefing note summarizes the results of research on transfer pricing (TP) in the specific context of the mining industry in Africa. The study was commissioned in 2015-16 by the World Bank Group (WBG) in cooperation with the International Mining for Development Centre (IM4DC) and conducted by an international team of taxation and mining experts directed by the Centre for Exploration Targeting (CET). ... See More +

Working Paper 112344 JAN 01, 2017

Guj, Pietro; Martin, Stephanie; Readhead, Alexandra French Disclosed

Title Document Date Report No. Document Type Also available in
Montenegro - EUROPE AND CENTRAL ASIA- P149743- Revenue Administration Reform Project - Procurement Plan (English)
See More +
APR 04, 2019 STEP19354 Procurement Plan
The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (Spanish)
See More +
JUL 01, 2018 128321 Working Paper
The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (French)
See More +
JUL 01, 2018 128321 Working Paper
The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (English)
See More +
JUL 01, 2018 128321 Working Paper
Indonesia Daily Economic Update (English)
See More +
JUN 21, 2018 131213 Brief
Project Information Document-Integrated Safeguards Data Sheet - Mauritania Public Sector Governance Project Additional Financing - P165501 (English)
See More +
MAY 13, 2018 PIDISDSA24602 Project Information and Integrated Safeguards Data Sheet
Ukraine - DPL 1 (English)
See More +
MAR 05, 2018 ICRR0020798 Implementation Completion Report Review
Disclosable Version of the ISR - Mauritania Public Sector Governance Project - P146804 - Sequence No : 04 (English)
See More +
FEB 27, 2018 ISR31581 Implementation Status and Results Report
Disclosable Version of the ISR - Public Finance Management Technical Assistance Project - P122998 - Sequence No : 08 (English)
See More +
DEC 29, 2017 ISR31065 Implementation Status and Results Report
The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)
See More +
AUG 01, 2017 116573 Working Paper Spanish, English
Update on activities of the platform for collaboration on tax (English)
See More +
JUN 27, 2017 117317 Working Paper
The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)
See More +
JUN 22, 2017 116573 Working Paper Spanish, French
The Platform for collaboration on tax : comments received on public discussion draft – a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)
See More +
MAY 01, 2017 115255 Working Paper
The direct and indirect costs of tax treaty policy : evidence from Ukraine (English)
See More +
FEB 27, 2017 WPS7982 Policy Research Working Paper
Domestic Resource Mobilization (DRM) and Illicit Financial Flows (IFFs) : Board Update (English)
See More +
FEB 01, 2017 114423 Board Report French
Domestic Resource Mobilization (DRM) and Illicit Financial Flows (IFFs) : Board Update : Mobilisation des ressources intérieures (MRI) et flux financiers illicites (FFI) Février : Actualisation de la situation pour les Administrateurs (French)
See More +
FEB 01, 2017 114423 Board Report English
Equitable Growth, Finance, and Institutions (EFI) : board update (English)
See More +
FEB 01, 2017 117235 Working Paper French
Equitable Growth, Finance, and Institutions (EFI) : board update : Croissance équitable, finance et institutions (EFI) : Mise à jour du tableau (French)
See More +
FEB 01, 2017 117235 Working Paper English
The platform for collaboration on tax : Discussion draft : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)
See More +
JAN 23, 2017 112220 Working Paper French
Transfer pricing in mining with a focus on Africa : a briefing note (English)
See More +
JAN 01, 2017 112344 Working Paper French