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This Selected Issues paper and Statistical Appendix reviews the factors behind developments in...

In 2009, the United Kingdom changed from a worldwide to a territorial tax system,...

Unilateral adoption of transfer pricing regulations may have a negative impact on real ...

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal...

This paper investigates the role of tax incentives towards debt finance in the buildup of...

This paper discusses how to enhance automatic stabilizers without increasing the size of...