Issues in International Taxation and the Role of the IMF
In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues.
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Volume/Issue:
Volume 2013
Issue 057
Publication date: June 2013
ISBN: 9781498341578
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Topics covered in this book
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Economics- Macroeconomics , Public Finance , Taxation - General , PP , tax , country , multinational , tax competition , regime , transfer pricing , tax authorities , tax evasion , economic activity , tax system , TA program , Corporate income tax , International tax issues , Worldwide taxation , Tax evasion , Global
Summary
In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues. This note reviews key issues and initiatives in this area, and sets out a work plan that is focused on the Fund‘s mandate and macroeconomic expertise and that complements the work of other institutions, notably the OECD.
