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  • Operational Risk Management and Business Continuity Planning for Modern State Treasuries (EPub)

    Series Libro 2011 - Technical Notes and Manuals
    This technical note and manual addresses the following main issues: 1. What is operational risk management and how this should be applied to treasury operations. 2. What is business continuity and disaster recovery planning and why it is important for treasury operations? 3. How to develop and implement a business continuity and disaster recovery plan using a six practical-step process and how to ... Leer más

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  • A Template for Analyzing and Projecting Labor Market Indicators

    Series Libro 12 - Technical Notes and Manuals
    This note is a reference guide for the unemployment template, an econometric tool that allows researchers to analyze and project labor market indicators for any country with sufficient data coverage. Section I explains the motivation behind designing a new surveillance tool to study labor markets, and summarizes the key features of the template. Section II details the data inputs needed and their ... Leer más

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  • Chart of Accounts: A Critical Element of the Public Financial Management Framework (EPub)

    Series Libro 11 - Technical Notes and Manuals
    This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial management • Discusses stakeholder needs in a typical public financial management framework that need to be reflected in a chart of accounts • Discusses the role of chart of accounts in budgetary and financial accounting • Discusses the ... Leer más

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  • International Tax Coordination

    An Interdisciplinary Perspective on Virtues and Pitfalls

    Edición de Martin Zagler ...
    Series series Routledge International Studies in Money and Banking
    International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination. ... Leer más

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  • Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty (EPub)

    Series Libro 11 - Technical Notes and Manuals
    Technical Notes and Manuals are produced by IMF departments to expand the dissemination of their technical assistance advice. These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience. This new series was launched in August 2009. ... Leer más

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  • Fiscal Monitor, April 2012

    Series Libro Fiscal Monitor - Fiscal Monitor
    Overall, fiscal risks remain elevated, according to this issue, although there are signs that in some key respects they are less acute than six months ago. Past efforts with fiscal consolidation are beginning to bear fruit, particularly when buttressed by credible institutional commitments. Nevertheless, debt ratios in many advanced economies are at historical levels and rising, borrowing ... Leer más

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  • Automatic Fuel Pricing Mechanisms with Price Smoothing: Design, Implementation, and Fiscal Implications

    Series Libro Technical Notes and Manuals - Technical Notes and Manuals
    Many developing and emerging countries do not fully pass-through increases in international fuel prices to domestic retail prices, with adverse consequences for fuel tax revenues and tax volatility. The adoption of an automatic fuel pricing mechanism can help to address this problem, and the incorporation of a price smoothing mechanism can ensure pass-through over the medium term but also avoid ... Leer más

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