Anti-money-laundering Policies: Selected Legal, Political, and Economic Issues, in Current Developments in Monetary and Financial Law 405 (1999).
Current Developments in Monetary and Financial Law by International Monetary Fund StaffCall Number: eBook
ISBN: 9781475523768
Publication Date: 2013
"Restoring Financial Stability-The Legal Response" is the theme of the sixth volume of "Current Developments in Monetary and Financial Law." The book covers a range of issues: frameworks and regulatory reforms in the United States, European Union, and Japan that address systemic risk; the international dimension of financial stability; the regulation of complex financial products; cross-border banking supervision; capital adequacy; and corporate and household debt restructuring. The chapters are based on presentations from a seminar hosted by the IMF Legal Department, the Ministry of Finance of Japan, the Financial Services Agency of Japan, and the Bank of Japan, with the assistance of the IMF Institute. The contributors to the volume come from both the public and private sectors, and include academics, lawyers practicing in the fields of banking and financial law, and officials from central banks, supervisory and regulatory agencies, and standard-setting bodies.
Improving the Administration of the Colombian Income Tax - Comment, in Improving Tax Administration in Development Countries 154 (Richard M. Bird & Milka Casanegra de Jantscher eds., 1992).
The International Monetary Fund and the Regulation of Offshore Centers, in Offshore Financial Centers and Regulatory Competition 74 (Andrew P. Morriss ed., 2010).
Offshore Financial Centers and Regulatory Competition by Andrew P. Morriss (Editor); Anna Manasco Dionne (Contribution by); Jonathan R. Macey (Contribution by)Call Number: HG3881 .O335 2010
ISBN: 9780844743240
Publication Date: 2010
Offshore financial centers (OFCs) have a troubled reputation for enabling tax evasion, money laundering, autocratic looting, and even the financing of terrorism-but they play an essential role in the world economy. Fears of criminal activity have prompted many onshore governments to restrict offshore competition, but over-regulating OFC activity presents a serious risk of destabilizing the global financial system. In Offshore Financial Centers and Regulatory Competition, a group of leading international law and finance experts argues that offshore jurisdictions have become key players in corporate finance and captive insurance markets. OFCs offer legal protections for financial privacy and provide regulatory competition to onshore jurisdictions, forcing national governments to evaluate and reform their own tax and regulatory policies. Offshore centers also help to streamline foreign direct investment and create growth opportunities for countries with weak financial systems by providing access to global capital and sophisticated courts. As the ongoing financial crisis produces new regulatory regimes aimed at eradicating money laundering and other white-collar crimes, Andrew P. Morriss and his coauthors contend that legitimate offshore competition must be allowed to flourish. OFCs are no longer the shady tax havens portrayed in popular media, and onshore governments must recognize and protect their important contributions to the global economy.
International Financial Centre, in Money Laundering, Tax Evasion and Tax Havens 78 (David Chaikin ed., 2009) (with Jason Sharmon).
What Anti-Money Laundering Policy Can Learn from Tax Administration, in Money Laundering, Tax Evasion and Tax Havens 63 (David Chaikin ed.,2009).
Reflections on Law and Meaningfulness in a North Indian Hindu Village, in Religion and Law in Independent India (Robert D. Baird ed. , 1992) (with Jonathan Lindsay).
Law of Tax Administration and Procedure, in Tax Law Design and Drafting 95 (Victor Thuronyi ed., 2000).
Tax Legislative Process, in Tax Law Design and Drafting 1 (Victor Thuronyi ed., 2000) (with Victor Thuronyi).
Taxation of Wealth, in Tax Law Design and Drafting 292 (Victor Thuronyi ed., 2000) (with Rebecca S. Rudnick).
Tax Law Design and Drafting by Victor ThuronyiCall Number: eBook
ISBN: 9781455230525
Publication Date: 1996
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.