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Books and Analytical Papers > IMF Staff Country Reports

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  • Type: Journal Issue x
  • International Taxation x
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Cover IMF Staff Country Reports
Guatemala: Technical Assistance Report-International Taxation Challenges and Options
International Monetary Fund. Fiscal Affairs Dept.
This paper focuses on the technical assistance report on international taxation challenges and options in Guatemala. The topic of treaties has garnered special attention in Guatemala as of late, requiring a strategy to be devised. Treaties foster a better business climate and can encourage foreign direct index (FDI) in sectors other than those already benefiting from special regimes. This would be welcome in Guatemala because its FDI quota is low, even for the Central American region. Treaties can also promote the expansion of certain businesses operating from Guatemala; especially export services, which can currently be subject to double taxation. Nevertheless, the many empirical studies that have been conducted offer no conclusive results. The economic literature could not confirm a meaningful causal relationship between signed treaties and FDI, particularly for developing countries. The same applies to studies on Latin America. At present, to enter into treaties, Guatemala requires the development of an own model that protects the right to tax income at source and to sign treaties with countries where a potential double-taxation problem might inhibit a likely flow of investment. The increase in special regimes in Guatemala might eventually risk running into this international trend.
Keywords:
Foreign-direct investment; double-taxation avoidance treaties; transfer-pricing; base erosion and profit-shifting.; PwC tax specialist; foreign direct investment; tax practice; tax architecture; tax context; FDI data; taxation challenge; tax purpose; maquila regime; tax strategy; Foreign direct investment; Income; Double taxation; Income and capital gains taxes; Transfer pricing; Global; Caribbean; Central America
Cover IMF Staff Country Reports
Guinea: Selected Issues
International Monetary Fund. African Dept.
Selected Issues
Keywords:
B. mining revenue; revenue management; tax exemption; A. mining revenue; company Cost Structure; Mining sector; Oil; gas and mining taxes; Corporate income tax; Transfer pricing; Natural resources; Asia and Pacific; Global
Cover IMF Staff Country Reports
Guinea: Selected Issues
International Monetary Fund. African Dept.
Selected Issues
Keywords:
B. mining revenue; revenue management; tax exemption; A. mining revenue; company Cost Structure; Mining sector; Oil; gas and mining taxes; Corporate income tax; Transfer pricing; Natural resources; Asia and Pacific; Global
Cover IMF Staff Country Reports
Uganda: Selected Issues
International Monetary Fund. African Dept.
This Selected Issues paper describes Uganda’s experience under the 2013 Policy Support Instrument (PSI). The current 2013 PSI was approved by the IMF’s Executive Board in June 2013 with an initial duration of three years. Overall, performance under this PSI has been assessed to be satisfactory. Most quantitative assessment criteria were met, and macroeconomic stability maintained. However, the pace of structural reforms slowed down compared with the past, and only about half of the structural benchmarks were ultimately met. The experience shows the importance of ensuring commitment to the reforms, explaining them better, and getting broad-based buy-in to achieve progress.
Keywords:
ISCR; CR; Uganda; debt; IMF-World Bank debt sustainability framework; baseline debt projection; exchange rate; interest rate; government debt; IMF staff; PSI focus; Financial sector development; Double taxation; Tax incentives; Public investment and public-private partnerships (PPP); Global; Sub-Saharan Africa; Africa
Cover IMF Staff Country Reports
Ireland: Background Papers
International Monetary Fund
This paper considers elements of macroeconomic policy central to Ireland’s objective of being among the first countries to enter into European Economic and Monetary Union. The paper analyzes the main determinants of the Irish pound/sterling exchange rate, an issue brought to the fore by the currency turbulence of March 1995, which saw a sterling-inspired decline in the Irish pound against the deutsche mark. It also considers fiscal developments and prospects, highlighting tax reform measures undertaken to accelerate job creation, the growth of spending in recent years, and the medium-term fiscal outlook.
Keywords:
ISCR; CR; GATT agreement; estimate; GATT; GATT Uruguay Round agreement; HP estimates of the output gap; computing output gaps; trade hostility; Real exchange rates; Transfer pricing; Output gap; Current spending; General Agreement on Tariffs and Trade; Global