Legal Issues, Governance, and the IMF

Tax Law Drafting Samples
Including Hypothetical Tax Laws

Tax Law Notes
Last Updated: December 12, 2013

The IMF Legal Department has prepared a series of tax law notes, designed to provide information and analysis on comparative solutions to problems in tax law design which seem to be frequently on the minds of tax officials. These notes supplement the information available in Tax Law Design and Drafting, which is now available in full text on the web, and can be ordered from IMF Publications in bound volumes. Additional notes are expected to be prepared in the future. Feedback, including on additional topics that it would be useful to cover, may be emailed to

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What Is Meant By The Concept Of "Agent" In Tax Legislation?

What Are The Options For Taxing Capital Gains Of Residents?

How Might The Law Define A Dependent Of The Taxpayer?

How Should Income Of Local Employees Of Nonresident NGOs, Embassies, International Organizations And The Like Be Taxed?

How Should The Penalty For Late Filing Of A Tax Return Be Structured?

What Are The Options For Taxing Non-Governmental Organizations?

What Are The General Options For Withholding Taxes On Employment Income?

Should Taxpayers Be Able To Obtain Binding Advance Rulings?

Financial Leases - How Can They Be Treated For Tax Purposes?

Definition Of Residence For Individuals

Definition Of Permanent Establishment

How Should The Doubtful Debt Reserve Deduction Be Computed?

What Basic Approaches Have Countries Taken To Taxing Partnership Income?

How Should Tax Be Withheld On Fringe Benefits?

How Should Fringe Benefits Be Valued?

Which Miscellaneous Payments Should Be Subject To Income Tax Withholding?

How Should Deductible Expenses Of Permanent Establishments Be Determined?

NOTE: The series of Tax Law Notes has been prepared by the IMF staff as a resource for use by government officials and members of the public. The notes have not been considered by the IMF Executive Board and, hence, should not be reported or described as representing the views of the IMF or IMF policy.