This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into ...

Learn OECD guidance on business taxation in multiple countriesA business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guideli...

Revenues from natural resources often pose unique challenges for tax administration. This Handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in t...

There is increasing interest in the use of public-private partnerships in emerging markets. But what does this actually require governments to do if they are to establish successful long term partnerships with private partners and ensure that public partner has the right information on the right projects for the right partners at the right time.? This book takes the reader through the steps in the life of a PPP to provide a realistic overview of what is required successfully to engage and man...

Infrastructure and its effects on economic growth, social welfare, and sustainability receive a great deal of attention today. There is widespread agreement that infrastructure is a key dimension of global development and that its impact reaches deep into the broader economy with important and multifaceted implications for social progress.At the same time, infrastructure finance is among the most complex and challenging areas in the global financial architecture. Ingo Walter, Profes...

While energy efficiency projects could partly meet new energy demand more cheaply than new supplies, weak economic institutions in developing and transitional economies impede developing and financing energy efficiency retrofits. This book analyzes these difficulties, suggests a 3-part model for projectizing and financing energy efficiency retrofits, and presents thirteen case studies to illustrate the issues and principles involved.

The vast majority of international trade is supported by some form of trade financing: a specialized, sometimes complex form of financing that is poorly understood even by bankers and seasoned finance and treasury experts. Financing Trade and International Supply Chains takes the mystery out of trade and supply chain finance, providing a practical, straightforward overview of a discipline that is fundamental to the successful conduct of trade: trade that contributes to the creation of econ...

International policies towards protecting intellectual property rights have seen profound changes over the past two decades. Rules on how to protect patents, copyright, trademarks and other forms of intellectual property have become a standard component of international trade agreements. Most significantly, during the Uruguay Round of multilateral trade negotiations (1986-94), members of what is today the World Trade Organization (WTO) concluded the Agreement on Trade Related Intellectual Pro...

Microfinance in Bangladesh has reached maturity, numerous players and the largest number of clients in the whole world at relatively low cost and efficiency. Despite these successes, the operations of most credit institutions are still being manually done, client overlap is rampant, and there are many would-be borrowers that are currently not having access to finance. The introduction of a centralized ICT platform is intended to demonstrate, given the current international and local experienc...

The Asian Development Bank (ADB) is an active partner of the Government of the Philippines in developing microfinance---the provision of insurance products that meet the needs of the disadvantaged for risk protection and relief against misfortune. As a result, microfinance activities have increased, and diversified formal financial services were made available to impoverished clients at affordable costs. However, there is still the risk of making poverty-stricken clients worse off because ...

This paper describes the characteristics of public investment management (PIM) in seven EU countries as it applies to a single sector transport infrastructure. The report highlights some of the common challenges that four relatively new EU member states Poland, Slovakia, Slovenia, and Latvia face as they plan and execute their transport infrastructure projects. It recognizes theimportance that EU-mandated processes and procedures have in shaping national systems in the new member states (NMS)...

The book offers important guidelines in analyzing the technical, economic, financial, administrative and organizational, environmental, commercial, and institutional aspects of development projects. It also suggests a format for organizing these aspects into one comprehensive design as it emphasizes the need for analyzing investments in their entirety as opposed to analyzing them in separate segments. Managers and technicians from national and local governments, business corporations, para...