IMF Tax Law Technical Note

From International Monetary Fund
International Monetary Fund, Washington, DC USA.
Contact information at EDIRC.
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2025/001: Legislating for Fair and Effective Tax Collection

Irving Aw, Brendan Crowley, Cory Hillier, Rose Nyongesa, Lydia Sofrona and Christophe Waerzeggers

2019/001: Designing Interest and Tax Penalty Regimes

Christophe Waerzeggers, Cory Hillier and Irving Aw

2016/002: Introducing an Advance Tax Ruling (ATR) Regime

Christophe Waerzeggers and Cory Hillier

2016/001: Introducing a General Anti-Avoidance Rule (GAAR): Ensuring That a GAAR Achieves Its Purpose

Christophe Waerzeggers and Cory Hillier