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  • FY20 Project Cards : GTP Window 1 (Inglês)

    This report focuses on the FY20 project cards in terms of Global tax program. It covers the following topics: Tax Policy Assessment Framework (TPAF); Tax DIAMOND; Toolkits and Research on International...

    Qualquer tipo de documento: Report No. do relatório: 177502 Data do documento: 2 de novembro de 2022 Tipo de divulgação: Disclosed Autor: World Bank


  • A More Just International Tax System (Inglês)

    The international framework for the taxation of multinational enterprises (MNEs) is under severe pressure. This article discusses the sources of this pressure and initiatives at the global level to maintain...

    Qualquer tipo de documento: Report No. do relatório: 177510 Data do documento: 2 de novembro de 2022 Tipo de divulgação: Disclosed Autor: World Bank

  • Transfer Pricing E-learning Course : For Tax Practitioners in Developing Countries (Inglês)

    This module introduces the World Bank Transfer Pricing E-Learning Course and describes what is meant by the terms ‘transfer pricing’ and the ‘arm’s length principle.’ It describes the main features of...

    Qualquer tipo de documento: Report No. do relatório: 177499 Data do documento: 2 de novembro de 2022 Tipo de divulgação: Disclosed Autor: World Bank


  • The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations (Inglês)

    This document introduces the Toolkit on Tax Treaty Negotiation (Toolkit), which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the WBG...

    Qualquer tipo de documento: Report No. do relatório: 177407 Data do documento: 2 de novembro de 2022 Tipo de divulgação: Disclosed Autor: World Bank

  • Digital Services Tax : Country Practice and Technical Challenges (Inglês)

    Digital platforms are transforming social, business, and economic norms, changing the way we interact, consume, and do business. Digital technologies present many opportunities and benefits for society...

    Qualquer tipo de documento: Report No. do relatório: 167859 Data do documento: 6 de janeiro de 2022 Tipo de divulgação: Disclosed Autor: Cebreiro Gomez,Ana,Clavey,Colin John,De Moura Estevao Filho,Marcello,Leigh Pemberton,Jonathan,Stewart,Benjamin P.

  • Opening Pandora's Box : What the Latest Leaks Mean for the World Bank's Mission (Espanhol)

    The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...

    Qualquer tipo de documento: Informativo No. do relatório: 165999 Data do documento: 11 de novembro de 2021 Tipo de divulgação: Disclosed Autor: Cebreiro Gomez,Ana,Collin,Matthew Edward,Esquivel,Yara,De Magalhaes Pinto Almeida,Yasmin,Van Der Does De Willebois,Emile Johannes Marie,Anderson,James

  • Opening Pandora's Box : What the Latest Leaks Mean for the World Bank's Mission (Inglês)

    The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...

    Qualquer tipo de documento: Informativo No. do relatório: 165999 Data do documento: 11 de novembro de 2021 Tipo de divulgação: Disclosed Autor: Cebreiro Gomez,Ana,Collin,Matthew Edward,Esquivel,Yara,De Magalhaes Pinto Almeida,Yasmin,Van der Does de Willebois,Emile J. M.,Anderson,James

  • International Tax Reform, Digitalization, and Developing Economies (Inglês)

    While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. This paper considers policy options that are currently...

    Qualquer tipo de documento: Documento de Trabalho (Série Numerada) No. do relatório: 142256 Data do documento: 1 de outubro de 2019 Tipo de divulgação: Disclosed Autor: Clavey,Colin John,Leigh Pemberton,Jonathan,Loeprick,Jan,Verhoeven,Marinus

  • Transfer Pricing Reform : Policy Note (Inglês)

    The World Bank Group (WBG) has been supporting countries on their efforts to strengthen their international tax framework since 2011. Areas covered include: transfer pricing, tax treaty policy, exchange...

    Qualquer tipo de documento: Informativo No. do relatório: 177505 Data do documento: 30 de setembro de 2019 Tipo de divulgação: Disclosed Autor: Clavey,Colin John,Roller,Norbert

  • The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa (Inglês)

    This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing treaties...

    Qualquer tipo de documento: Documento de trabalho sobre pesquisa de políticas No. do relatório: WPS8623 Data do documento: 25 de outubro de 2018 Tipo de divulgação: Disclosed Autor: Beer,Sebastian,Loeprick,Jan

  • Malaysia’s Digital Economy : A New Driver of Development (Inglês)

    Can digital technologies transform Malaysia the way microelectronics revolutionized the country fifty years ago? In 2016, Malaysia became the first country in the world to establish a Digital Free Trade...

    Qualquer tipo de documento: Report No. do relatório: 177500 Data do documento: 31 de agosto de 2018 Tipo de divulgação: Disclosed Autor: Record,Richard James Lowden,Larson,Bradley Robert,Teh Sharifuddin,Shakira Binti,Chong,Yew Keat