Books and Analytical Papers > IMF Staff Country Reports

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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.
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.
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.
International Monetary Fund. African Dept.
Rapport d'assistance technique — fiscalité minière et pétrolière (diagnostic)
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.
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.
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.
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.
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.
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.