IMF Publications by Subject
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Tax avoidance:
2021
Title: Pareto-Improving Minimum Corporate Taxation
Series: Working Paper No. 2021/250
Date: October 22, 2021
Subject: Competition Corporate income tax Expenditure Financial markets Revenue administration Tax avoidance Taxes
Title: Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Series: Working Paper No. 2021/009
Date: January 15, 2021
Subject: Corporate income tax Mining sector Natural resources Tax avoidance Transfer pricing rules
2019
Title: What Is Real and What Is Not in the Global FDI Network?
Series: Working Paper No. 2019/274
Date: December 11, 2019
Subject: Asset and liability management Balance of payments Business enterprises Economic sectors Financial services Foreign direct investment Offshore financial centers Revenue administration Special purpose vehicle Tax avoidance
2018
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 2018/168
Date: July 23, 2018
Subject: Corporate income tax Corporate taxes National accounts Personal income Revenue administration Tax avoidance Taxes
2016
Title: Introducing a General Anti-Avoidance Rule (GAAR): Ensuring That a GAAR Achieves Its Purpose
Series: Tax Law Technical Note No. 2016/001
Date: January 31, 2016
Subject: Anti-avoidance rules Double taxation Exports International trade Legal support in revenue administration Revenue administration Tax avoidance Tax law Tax policy Taxes
2015
Title: Base Erosion, Profit Shifting and Developing Countries
Series: Working Paper No. 2015/118
Date: May 29, 2015
Subject: Average effective tax rate Corporate income tax Financial sector policy and analysis Revenue administration Spillovers Tax avoidance Tax policy Taxes
2013
Title: United Kingdom: Technical Assistance Report—Assessment of HMRC’s Tax Gap Analysis
Series: Country Report No. 2013/314
Date: October 22, 2013
Subject: Consumption taxes Income and capital gains taxes Revenue administration Revenue performance assessment Tax avoidance Tax gap Taxes Value-added tax
2010
Title: Revenue Administration: Developing a Taxpayer Compliance Program
Series: Technical Notes and Manuals No. 2010/017
Date: November 24, 2010
Subject: Auditing Public financial management (PFM) Revenue administration Tax administration core functions Tax avoidance Tax return filing compliance Value-added tax
1992
Title: Treatment of Intercompany Transfer Pricing for Tax Purposes: A Survey of Legislative and Administrative Issues
Series: Working Paper No. 1992/077
Date: September 1, 1992
Subject: Double taxation National accounts Personal income Revenue administration Tax avoidance Taxes Transfer pricing Transfer pricing rules