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Nearly all tax systems have some form of interest and tax penalty regimes. Interest payable on...

This paper discusses key findings of the Detailed Assessment of Compliance of the Basel Core...

Tax administration improvements have contributed significantly to a doubling of China's...

This paper, based on the considerable practical experience of the IMF's Fiscal Affairs...

Building on previous FAD work in the tax administration field, this paper defines broad criteria...

Guinea-Bissau's 2010 Article IV Consultation and request for a Three-Year Arrangement under the...