IMF Publications by Author
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Cory Hillier:
2022
Title: Applying the Central Clearing Mandate: Different Options for Different Markets
Series: Working Paper No. 2022/014
Date: January 28, 2022
2021
Title: Carbon Pricing: What Role for Border Carbon Adjustments?
Series: Staff Climate Note No 2021/004
Date: September 27, 2021
2020
Title: Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies
Series: Working Paper No. 2020/258
Date: November 20, 2020
Subject: Bonds Capital markets Financial institutions Financial markets Legal support in revenue administration Revenue administration Securities Tax law Tax policy
2019
Title: Designing Interest and Tax Penalty Regimes
Series: Tax Law Technical Note No. 2019/001
Date: March 18, 2019
Subject: External debt Interest payments Interest tax Legal support in revenue administration Revenue administration Tax administration core functions Tax law Tax policy Taxes
2016
Title: Introducing an Advance Tax Ruling (ATR) Regime
Series: Tax Law: Volume 2016, Issue 2
Date: May 31, 2016
Subject: Asia and Pacific Australia Europe Fiscal policy Germany Netherlands South Africa Sub-Saharan Africa Tax administration Tax policy Tax reforms Tax revenue Taxation United Kingdom United States Western Hemisphere
Title: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose
Series: Tax Law: Volume 2016, Issue 1
Date: January 31, 2016
Subject: Tax bases Tax evasion Tax exemptions Tax incentives Tax increases Tax regimes Tax systems