IMF Publications by Subject
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Anti-avoidance rules:
2019
Title: The Impact of Profit Shifting on Economic Activity and Tax Competition
Series: Working Paper No. 2019/287
Date: December 20, 2019
Subject: Anti-avoidance rules Corporate income tax Revenue administration Taxes Thin capitalization rules Transfer pricing rules
2017
Title: Mauritius: Selected Issues
Series: Country Report No. 2017/363
Date: December 8, 2017
Subject: Anti-avoidance rules Asset and liability management Competition Excess liquidity Financial markets Labor Labor markets Monetary policy Monetary policy frameworks 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