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14 Classification of Transactions in Zero-Coupon Bonds, Junk Bonds, and Indexed Bonds in the Balance of Payments

14 Classification of Transactions in Zero-Coupon Bonds, Junk Bonds, and Indexed Bonds in the Balance of Payments »

Source: The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

S ince publication of the fourth edition of the IMF's Balance of Payments Manual (BPM) in 1977, the international capital markets have seen a burgeoni...

4 Conversion of Balance of Payments Transactions as a Source of Valuation Changes: Problems, Principles, and Practical Solutions

4 Conversion of Balance of Payments Transactions as a Source of Valuation Changes: Problems, Principles, and Practical Solutions »

Source: The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

C ompiling a country's economic accounts requires the recording of a large number of transactions, many of which will be expressed in a currency other...

7 Harmonization of the Classification of External Current Account Transactions

7 Harmonization of the Classification of External Current Account Transactions »

Source: The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

T he study described here responds to repeated recommendations by the United Nations Statistical Commission that statistical standards for related but...

The Disappearing Tax Base
			: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

The Disappearing Tax Base : Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? »

Volume/Issue: 2000/173

Series: IMF Working Papers

Author(s): Reint Gropp , and Kristina Kostial

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

DOI: http://dx.doi.org/10.5089/9781451858624.001

ISBN: 9781451858624

Keywords: Corporate taxation, simulations, OECD countries, corporate tax, tax rate, tax revenues, corporate income tax, corporate tax rate

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in tu...

13 New Financial Instruments and the Balance of Payments

13 New Financial Instruments and the Balance of Payments »

Source: The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

M ajor changes have taken place in the international financial markets during the past few years. Not only has the volume of international transaction...

Part III FINANCIAL FLOWS AND BALANCES

Part III FINANCIAL FLOWS AND BALANCES »

Source: The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

...

15 Some Issues in the Balance of Payments Presentation of Arrears and Debt Reorganization

15 Some Issues in the Balance of Payments Presentation of Arrears and Debt Reorganization »

Source: The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

T his paper addresses some methodological issues in balance of payments accounting for external debt-servicing arrears and for debt reorganization. It...