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The taxation of offshore indirect transfers : a toolkit - draft version 2 (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

The taxation of offshore indirect transfers : a toolkit - draft version 2 (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 : a toolkit - draft version 2 (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

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

Official Documents- Principles of Collaboration between IBRD and EIB Ref. Bosnia and Herzegovina Federation Road Sector Modernization Project (English)

Agreement JUN 18, 2018

LEGRL Disclosed

Official Documents- Principles of Collaboration between IBRD and EIB Ref. Serbia Road Rehabilitation Safety Project (English)

Agreement JUN 18, 2018

LEGRL Disclosed

Financial integration in East Asia and Pacific : regional and interregional linkages (English)

During the last two decades, economies in East Asia and Pacific have been integrating internationally through trade and financial investments. One trend is puzzling. ... See More +

Brief 126031 MAY 01, 2018

Llovet Montanes,Ruth; Schmukler,Sergio L. Disclosed

Global trade : slowdown, factors, and policies (English)

Growth in global trade has been slow since 2012. While global trade downturns are not unprecedented, the observed change in the relationship of trade to GDP poses the question whether the trade slowdown is a transitory deviation or a more long-lasting phenomenon brought about by structural changes. ... See More +

Brief 123899 FEB 01, 2018

Georgieva,Dorina Peteva; Loayza,Norman V.; Mendez Ramos,Fabian Disclosed

Nigeria - Polio Eradication Support Project : environmental assessment : Environmental and social management framework (English)

The development objective of Polio Eradication Support Project for Nigeria is to assist the recipient (Federal Government of Nigeria (FGN)), as part of a global polio eradication effort, to achieve and sustain at least eighty percent coverage with oral polio vaccine (OPV) immunization in every state in the recipient’s territory, and sustain national routine immunization coverage. ... See More +

Environmental Assessment SFG4307 FEB 01, 2018

Disclosed

ICSID 2017 annual report (English)

In FY2017,International Centre for Settlement of Investment Disputes (ICSID) administered 9 investor state arbitrations under the uncitral rules. ... See More +

Annual Report 129198 DEC 31, 2017

Disclosed

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

On August 1st 2017, interested parties were invited to provide comments on the discussion draft of a toolkit on the Taxation of Offshore Indirect Transfers. ... See More +

Working Paper 121890 DEC 01, 2017

Disclosed

A bit far ? geography, international economic agreements, and foreign direct investment : evidence from emerging markets (English)

How do international economic agreements influence the investment patterns of firms from emerging economies? This paper studies the ways in which bilateral investment treaties and preferential trade agreements interact with geographic and cultural distance to influence firms' investment patterns. ... See More +

Policy Research Working Paper WPS8185 SEP 07, 2017

Gomez-Mera,Laura; Varela,Gonzalo J. 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

Official Documents- Financing Agreement for Grant D227-TD (Closing Package) (English)

Financing Agreement JUL 03, 2017

Julie Anto,Ajay Dev; Rieger 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

What to do when foreign direct investment is not direct or foreign : FDI round tripping (English)

As globalization has intensified, multinational enterprises' investments have become a sophisticated set of financial transactions that are difficult to monitor and classify by the home and host countries. ... See More +

Policy Research Working Paper WPS8046 APR 28, 2017

Aykut,Dilek; Sanghi,Apurva; Kosmidou,Gina Disclosed

Brexit : trade governance and legal implications for third countries (English)

While precise impact of Brexit on the EU/UK trade and investment agreements with third countries will depend primarily on the terms of the withdrawal agreement to be concluded between them, most scenarios suggest an extensive process of amendment of the text and/or commitments in multilateral and bilateral agreements. ... See More +

Policy Research Working Paper WPS8010 MAR 20, 2017

Molinuevo,Martin 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

Walking the last mile : operationalization of Albania’s authorized economic operators program (English)

Albania’s authorized economic operators (AEO) program is not yet operational, even though the country has adopted the necessary European Union (EU) legal and regulatory frameworks. ... See More +

Brief 113170 FEB 01, 2017

Kastrati,Pranvera; Meko, Mirela; Saragiotis,Periklis Disclosed

Title Document Date Report No. Document Type Also available in
The taxation of offshore indirect transfers : a toolkit - draft version 2 (English)
See More +
JUL 01, 2018 128321 Working Paper
The taxation of offshore indirect transfers : a toolkit - draft version 2 (Spanish)
See More +
JUL 01, 2018 128321 Working Paper
The taxation of offshore indirect transfers : a toolkit - draft version 2 (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
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
Official Documents- Principles of Collaboration between IBRD and EIB Ref. Bosnia and Herzegovina Federation Road Sector Modernization Project (English)
See More +
JUN 18, 2018 Agreement
Official Documents- Principles of Collaboration between IBRD and EIB Ref. Serbia Road Rehabilitation Safety Project (English)
See More +
JUN 18, 2018 Agreement
Financial integration in East Asia and Pacific : regional and interregional linkages (English)
See More +
MAY 01, 2018 126031 Brief
Global trade : slowdown, factors, and policies (English)
See More +
FEB 01, 2018 123899 Brief
Nigeria - Polio Eradication Support Project : environmental assessment : Environmental and social management framework (English)
See More +
FEB 01, 2018 SFG4307 Environmental Assessment
ICSID 2017 annual report (English)
See More +
DEC 31, 2017 129198 Annual Report
The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers - a toolkit (English)
See More +
DEC 01, 2017 121890 Working Paper
A bit far ? geography, international economic agreements, and foreign direct investment : evidence from emerging markets (English)
See More +
SEP 07, 2017 WPS8185 Policy Research Working Paper
The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers — a toolkit (English)
See More +
JUL 28, 2017 117797 Working Paper Spanish, French
Official Documents- Financing Agreement for Grant D227-TD (Closing Package) (English)
See More +
JUL 03, 2017 Financing Agreement
Update on activities of the platform for collaboration on tax (English)
See More +
JUN 27, 2017 117317 Working Paper
What to do when foreign direct investment is not direct or foreign : FDI round tripping (English)
See More +
APR 28, 2017 WPS8046 Policy Research Working Paper
Brexit : trade governance and legal implications for third countries (English)
See More +
MAR 20, 2017 WPS8010 Policy Research 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
Walking the last mile : operationalization of Albania’s authorized economic operators program (English)
See More +
FEB 01, 2017 113170 Brief