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Sweden

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Source: Sweden : Financial Sector Assessment Program: Detailed Assessment of Observance of Standards and Codes

Volume/Issue: 2010/131

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 May 2010

ISBN: 9781455204595

Keywords: credit, payments, shares, insurance business

This paper discusses key findings of the Detailed Assessment of Observance of Standards and Codes in Sweden. The assessment reveals that the laws and regulations on banking activities and their supervision are in p...

Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation »

Source: Some International Issues in Commodity Taxation

Volume/Issue: 2002/124

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

ISBN: 9781451854732

Keywords: Cross-border shopping, taxation, tax competition, tax rates, tax policy, Subsidies, and Revenue: General,

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax no...