IMF Publications by Author
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Aw, Irving:
2023
Title: Taxing Stablecoins
Series: Fintech Notes No 2023/002
Date: May 25, 2023
Subject: Currencies Digital currencies Economic sectors Income and capital gains taxes Money Tax policy Taxes Technology Value-added tax Virtual currencies
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