Documents et rapports
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Digital Services Tax : Country Practice and Technical Challenges (anglais)
Digital platforms are transforming social, business, and economic norms, changing the way we interact, consume, and do business. Digital technologies present many opportunities and benefits for society...
Type de document: Rapport Numéro du rapport: 167859 Date du document: 6 janvier 2022 Mode de publication: Disclosed Auteur: Cebreiro Gomez,Ana,Clavey,Colin John,De Moura Estevao Filho,Marcello,Leigh Pemberton,Jonathan,Stewart,Benjamin P.
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Papua New Guinea Public Finance Review : Resuming Fiscal Consolidation while Improving Public Service Delivery (anglais)
Papua New Guinea (PNG), the Pacific region's largest economy, is rich in natural resources but performs poor when it comes to social sector outcome. Although PNG is classified as a lower-middle-income...
Type de document: Rapport Numéro du rapport: 161366 Date du document: 1 juin 2021 Mode de publication: Disclosed Auteur: Sarsenov,Ilyas,Grinyer,John Joseph Scott,Hasanov,Rashad,Capita,Irina,Nguyen,Viet Anh,Sukkasem,Waewnet,Tremblay,Frederic,Clavey,Colin John,Horscroft,Virginia Ann,Whitehead,David Bruce,Blackburn,Eric Leonard,Arur,Aneesa,Eng,Rochelle Se Yun,Cairns,Alan Thomas,Ragatz,Andrew B.,Afkar,Rythia,Lai,Kenglin
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International Tax Reform, Digitalization, and Developing Economies (anglais)
While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. This paper considers policy options that are currently...
Type de document: Document de travail (série numérotée) Numéro du rapport: 142256 Date du document: 1 octobre 2019 Mode de publication: Disclosed Auteur: Clavey,Colin John,Leigh Pemberton,Jonathan,Loeprick,Jan,Verhoeven,Marinus
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Transfer Pricing Reform : Policy Note (anglais)
The World Bank Group (WBG) has been supporting countries on their efforts to strengthen their international tax framework since 2011. Areas covered include: transfer pricing, tax treaty policy, exchange...
Type de document: Fiche Numéro du rapport: 177505 Date du document: 30 septembre 2019 Mode de publication: Disclosed Auteur: Clavey,Colin John,Roller,Norbert