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Books and Analytical Papers > IMF Staff Country Reports

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Cover IMF Staff Country Reports
Ukraine: Technical Assistance Report-Distributed Profit Tax; Voluntary Disclosure of Assets; and BEPs Implementation
International Monetary Fund. Fiscal Affairs Dept.
This Technical Assistance report focuses on Ukraine’s distributed profit tax, voluntary disclosure of assets, and Base Erosion and Profit Shifting Work Program implementation. The recommendations largely favor simplifying rules, improving the definition of basic concepts, eliminating potential loopholes, and adhering more closely to international standards in some cases. Thus, for the sake of simplification, the report recommends that Controlled Foreign Corporation rules should apply to the ‘first onshore’ person rather than having to trace them back to the ultimate beneficial owner in Ukraine. Also, it recommends that the proposed interest deduction limitation should eliminate the carry-forward currently permitted, limit deductions to net interest expense and exempt the financial sector from this limitation. Some key definitions can be improved too. The report suggests that if there is an urgent need to promote private investments, the accelerated depreciation tool should be applied for plant and machinery and structures housing them for say another five years.
Keywords:
ISCR; CR; passive income; parent company; tax amnesty; accelerated depreciation; capital gain; CFC income; tax authority; double taxation; transfer pricing; tax burden; CFC rule; income tax; tax treaty; tax code; Personal income; Double taxation; Controlled foreign corporation rules; Foreign assets; Tax law; Global; Africa
Cover IMF Staff Country Reports
Republic of Armenia: Third Review Under the Extended Arrangement, and Request for Waiver and Modification of Performance Criteria-Press Release; Staff Report; and Statement by the Executive Director for Republic of Armenia
International Monetary Fund. Middle East and Central Asia Dept.
This paper discusses Armenia’s Third Review Under the Extended Arrangement, and Request for Waiver and Modification of Performance Criteria (PC). Growth in Armenia is expected to remain subdued as recession in Russia continues and as the base effects of the 2015 one-off factors dissipate. The program performance has been broadly satisfactory. All end-December 2015 PCs, except for the fiscal deficit PC, and all the continuous PCs were met. The fiscal deficit PC was missed by 0.3 percent of GDP. The IMF staff supports completion of the review and the authorities’ request for a purchase in an amount equivalent to SDR 15.65 million.
Keywords:
ISCR; CR; government; broad money; economic activity; bank credit growth; CBA; state company; government plan; authorities estimate; financial markets condition; reform agenda objective; Tax law; Global; Eastern Europe
Cover IMF Staff Country Reports
Mali: Technical Assistance Report-Mining and Petroleum Taxation (Diagnostic Assessment)
International Monetary Fund. African Dept.
This Technical Assistance Report discusses key findings of the assessment of Mali’s mining and petroleum taxation. It is highlighted that the transparency of the mining or petroleum sector in Mali could be improved through the online publication of agreements signed with operating companies and their feasibility studies. The establishment of a standardized framework for the economic analysis of mining and petroleum project feasibility studies would improve governance in the natural resources sector. It is also recommended to establish the ring-fencing principle in a revised Mining Code and in the draft Petroleum Code.
Keywords:
ISCR; CR; government; tax; company; customs duty; country; internal rate of return; progressive tax; cash flow; net profit; Mining sector; Oil; Tax law; gas and mining taxes; Production sharing; Africa
Cover IMF Staff Country Reports
Mali : rapport d'assistance technique — fiscalité minière et pétrolière (diagnostic)
International Monetary Fund. African Dept.
Rapport d'assistance technique — fiscalité minière et pétrolière (diagnostic)
Keywords:
ISCR; CR; government; tax; company; customs duty; country
Cover IMF Staff Country Reports
Bolivia: Second Review Under the Stand-By Arrangement and Request for Waiver of Applicability and Modification of Performance Criteria—Staff Report; Staff Statement; Press Release on the Executive Board Discussion; and Statement by the Executive Director for Bolivia
International Monetary Fund
Bolivia’s pursuit of structural reforms has begun to yield results despite the difficult social and political context. The fiscal performance under the program needs to be substantially strengthened. The recent passage of the informal corporate workout law represents a substantial advance in financial and corporate restructuring. Executive Directors are in agreement with the government on the approach to reduce banking system fragility. To sustain economic growth, the pace of structural reforms has to be invigorated. Firm implementation of the program can achieve its goals.
Keywords:
ISCR; CR; CPI inflation rate; September; financial system deposit; lender of last resort facilities; deficit; tax regularization scheme; reform agenda; Exports; Commercial banks; Tax law; North America
Cover IMF Staff Country Reports
Benin: Statistical Appendix
International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Keywords:
ISCR; CR; tax; Benin; tertiary sector; liquor license; unit price; factor cost; primary sector; schedular tax; insurance tax; radio tax; highway maintenance tax; exit tax; television tax; tax description; Tax law; Income; Agricultural commodities; Public expenditure review; Oil; West Africa; Middle East; Western Hemisphere; Africa; Europe
Cover IMF Staff Country Reports
Burkina Faso: Statistical Annex
International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Keywords:
ISCR; CR; tax; net; tertiary sector; money market; central bank; primary sector; value-added tax; public enterprise; personal income; GDP deflator; Agricultural commodities; Tax law; Credit; Income and capital gains taxes; Imports; West Africa; Western Hemisphere
Cover IMF Staff Country Reports
Chad: Statistical Annex
International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Keywords:
ISCR; CR; private sector; gross income; single tax; Chadian authorities; turnover tax; banking system; factor income; export tax; Income; Agricultural commodities; Tax law; Public expenditure review; Consumption taxes; Africa
Cover IMF Staff Country Reports
Chad: Background Issues and Statistical Update
International Monetary Fund
This paper presents background issues and a statistical update on Chad. The paper highlights that by mid-1994, it became evident that major slippages had taken place under the economic adjustment program adopted by the authorities earlier in the year. As a result, the authorities examined the nature of the problems of program implementation and monitoring. The examination concluded that ownership of the program had been lacking, the objectives of the program had not been properly explained both within and outside government, and preparation and supervision of the required policy measures needed clearer and firmer guidance.
Keywords:
ISCR; CR; debt service; private sector; Chadian authorities; commercial bank; single tax; central bank; exchange rate; Public expenditure review; Agricultural commodities; Income; Tax law; Credit; Africa
Cover IMF Staff Country Reports
Burkina Faso: Statistical Annex
International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Keywords:
ISCR; CR; net; factor cost; tertiary sector; factor service; primary sector; GDP deflator; fixed charge; Agricultural commodities; Tax law; Income and capital gains taxes; Credit; West Africa; Europe