Peru: Technical Assistance Report—Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services

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Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Peru: Technical Assistance Report—Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services by : International Monetary

Download or read book Peru: Technical Assistance Report—Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services written by International Monetary and published by International Monetary Fund. This book was released on 2022-03-25 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: In October 2021, the MEF asked Congress for the delegation of powers to legislate on tax matters with the aim of increasing tax collections and doing so by adding progressivity to the Peruvian tax system. The initiative being developed by the MEF contains (tentatively, to date) around 40 specific measures—some administrative, others related to tax policy—that the MEF hopes will, as a whole, generate additional revenue for the treasury. The tax collection impact of quite a few of the measures (including those pertaining to the mining sector) has not been estimated, whereas the measures for which there is a calculation are estimated to bring in a little over 1 percent of GDP in revenues. Given Peru’s low level of tax collections, both relative to its own historical trends as well as those of other countries in the region, the amount expected to be collected with the proposed reform is modest. However, increasing tax collections by enhancing progressivity would appear to be the right approach.

Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones by : International Monetary

Download or read book Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones written by International Monetary and published by International Monetary Fund. This book was released on 2022-02-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.

South Africa

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513514806
Total Pages : 154 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis South Africa by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book South Africa written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2015-09-08 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance report reviews South Africa’s tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has historically been the mainstay of the South African economy. Mineral exports remain the principal contributor to foreign exchange earnings on the current account. South Africa is not yet a significant producer of crude oil or natural gas. Oil and gas exploration nevertheless shows promise. Taxation is far from top of the list in current challenges facing the development of extractive industries in South Africa. The national goal of economic and social transformation in favor of Historically Disadvantaged South Africans has major impact on the mining sector.

An Opportunity for a Different Peru

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Author :
Publisher : World Bank Publications
ISBN 13 : 082136863X
Total Pages : 860 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis An Opportunity for a Different Peru by : Marcelo Giugale

Download or read book An Opportunity for a Different Peru written by Marcelo Giugale and published by World Bank Publications. This book was released on 2007 with total page 860 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the first time in the republican history of Peru, the presidential transition takes place in democracy, social peace, fast economic growth and favorable world markets. In other words, there has never been a better chance to build a different Peru - a richer country, more equal and governable. There are multiple ways to achieve that goal. New reforms must stem from a widespread and participatory debate, one of a common vision conceived for and by Peruvians. This book aims at making a technical and independent contribution to such debate; it summarizes the knowledge available about the challenges to be faced by the new administration. The study does not recommend silver bullets, but suggests policy options. It is based on the analysis of the current reality and in six decades of relationships with Peru, in which the Bank has implemented more than 100 projects and prepared more than 500 technical reports covering the wide range of development topics. When necessary, the study provides lessons that the Bank has learned elsewhere. The study provides a conceptual framework to the analysis of the country's 34 economic sectors and the two historical perspectives behind them. In doing so, it offers a comprehensive reform agenda that sheds light on possible priorities and courses of action.

Visions and Concepts for Education 4.0

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Author :
Publisher : Springer Nature
ISBN 13 : 3030672093
Total Pages : 572 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Visions and Concepts for Education 4.0 by : Michael E. Auer

Download or read book Visions and Concepts for Education 4.0 written by Michael E. Auer and published by Springer Nature. This book was released on 2021-02-05 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains papers in the fields of Interactive, Collaborative, and Blended Learning; Technology-Supported Learning; Education 4.0; Pedagogical and Psychological Issues. With growing calls for affordable and quality education worldwide, we are currently witnessing a significant transformation in the development of post-secondary education and pedagogical practices. Higher education is undergoing innovative transformations to respond to our urgent needs. The change is hastened by the global pandemic that is currently underway. The 9th International Conference on Interactive, Collaborative, and Blended Learning: Visions and Concepts for Education 4.0 was conducted in an online format at McMaster University, Canada, from 14th to 15th October 2020, to deliberate and share the innovations and strategies. This conference’s main objectives were to discuss guidelines and new concepts for engineering education in higher education institutions, including emerging technologies in learning; to debate new conference format in worldwide pandemic and post-pandemic conditions; and to discuss new technology-based tools and resources that drive the education in non-traditional ways such as Education 4.0. Since its beginning in 2007, this conference is devoted to new learning approaches with a focus on applications and experiences in the fields of interactive, collaborative, and blended learning and related new technologies. Currently, the ICBL conferences are forums to exchange recent trends, research findings, and disseminate practical experiences in collaborative and blended learning, and engineering pedagogy. The conference bridges the gap between ‘pure’ scientific research and the everyday work of educators. Interested readership includes policymakers, academics, educators, researchers in pedagogy and learning theory, school teachers, industry-centric educators, continuing education practitioners, etc.

Introduction to Mineral Exploration

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Publisher : Wiley-Blackwell
ISBN 13 : 9781405113175
Total Pages : 496 pages
Book Rating : 4.1/5 (131 download)

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Book Synopsis Introduction to Mineral Exploration by : Charles Moon

Download or read book Introduction to Mineral Exploration written by Charles Moon and published by Wiley-Blackwell. This book was released on 2006-01-23 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new, up dated edition of Introduction to Mineral Exploration provides a comprehensive overview of all aspects of mineral exploration. Covers not only the nature of mineral exploration but also considers other factors essential to successful exploration, from target evaluation to feasibility studies for extraction and production. Includes six detailed case studies, selected for the range of different problems and considerations they present to the mineral explorationist. Features new chapters on handling mineral exploration data and a new case study on the exploration for diamonds. Essential reading for upper level undergraduates studying ore geology, mineral exploration, mining geology, coal exploration, and industrial minerals, as well as professional geologists. Artwork from the book is available to instructors online at www.blackwellpublishing.com/moon.

Migration, free movement and regional integration

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Publisher : UNESCO Publishing
ISBN 13 : 9231002589
Total Pages : 445 pages
Book Rating : 4.2/5 (31 download)

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Book Synopsis Migration, free movement and regional integration by : Nita, Sonja

Download or read book Migration, free movement and regional integration written by Nita, Sonja and published by UNESCO Publishing. This book was released on 2017-12-18 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Exxon

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Author :
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781518718670
Total Pages : 0 pages
Book Rating : 4.7/5 (186 download)

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Book Synopsis Exxon by : Neela Banerjee

Download or read book Exxon written by Neela Banerjee and published by Createspace Independent Publishing Platform. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Relying on primary sources dating back to the 1970s, describes how Exxon conducted cutting-edge climate research and then, without revealing what it had learned, worked at the forefront of climate-change denial, manufacturing doubt about the scientific consensus that its own research had confirmed.--Adapted from publisher's description.

Natural Resource Taxation in Mexico: Some Considerations

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Publisher : International Monetary Fund
ISBN 13 : 1513599666
Total Pages : 36 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Natural Resource Taxation in Mexico: Some Considerations by : Ms. Alpa Shah

Download or read book Natural Resource Taxation in Mexico: Some Considerations written by Ms. Alpa Shah and published by International Monetary Fund. This book was released on 2021-10-18 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment spending over the medium term—suggest that a review of Mexico’s taxation regimes for natural resources would be opportune, against the backdrop of a comprehensive approach to tackling Mexico’s challenges. This paper identifies opportunities for redesigning mining taxation to increase somewhat the revenue intake while maintaining the favorable investment profile of the sector. It also discusses recent reforms to the oil and gas fiscal regime and future reform considerations, with attention to the attractiveness of investment on commercial terms—an issue that should be placed in the context of an overall reform of Pemex’s business strategy and possibly of the energy sector more generally.

Mitigation Policies for the Paris Agreement: An Assessment for G20 Countries

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Publisher : International Monetary Fund
ISBN 13 : 1484373847
Total Pages : 56 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Mitigation Policies for the Paris Agreement: An Assessment for G20 Countries by : Ian Parry

Download or read book Mitigation Policies for the Paris Agreement: An Assessment for G20 Countries written by Ian Parry and published by International Monetary Fund. This book was released on 2018-08-30 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following submission of greenhouse gas (GHG) mitigation commitments or pledges (by 190 countries) for the 2015 Paris Agreement, policymakers are considering specific actions for their implementation. To help guide policy, it is helpful to have a quantitative framework for understanding: i) the main impacts (on GHGs, fiscal balances, the domestic environment, economic welfare, and distributional incidence) of emissions pricing; ii) trade-offs between pricing and other (commonly used) mitigation instruments; and iii) why/to what extent needed policies and their impacts differ across countries. This paper provides an illustrative sense of this information for G20 member countries (which account for about 80 percent of global emissions) under plausible (though inevitably uncertain) projections for future fuel use and price responsiveness. Quantitative results underscore the generally strong case for (comprehensive) pricing over other instruments, its small net costs or often net benefits (when domestic environmental gains are considered), but also the potentially wide dispersion (and hence inefficiency) in emissions prices implied by countries’ mitigation commitments.

Are Elasticities of Taxable Income Rising?

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Publisher : International Monetary Fund
ISBN 13 : 1484361563
Total Pages : 22 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Are Elasticities of Taxable Income Rising? by : Mr.Alexander D Klemm

Download or read book Are Elasticities of Taxable Income Rising? written by Mr.Alexander D Klemm and published by International Monetary Fund. This book was released on 2018-06-13 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable income, which would imply lower optimal tax rates. The paper estimates elasticities of taxable income for top income earners using a large sample of economies and years with a common method, allowing an analysis of trends in such elasticities. The paper finds that elasticities do not appear to exhibit any clear pattern over the years. The downward trend in tax rates must have other possible explanations, which are briefly discussed.

Taxation in Latin America

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (833 download)

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Book Synopsis Taxation in Latin America by : Pedro Massone Parodi

Download or read book Taxation in Latin America written by Pedro Massone Parodi and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

National Forest Policy Statement

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Publisher :
ISBN 13 : 9780642182395
Total Pages : 52 pages
Book Rating : 4.1/5 (823 download)

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Book Synopsis National Forest Policy Statement by :

Download or read book National Forest Policy Statement written by and published by . This book was released on 1992 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Draft Double Taxation Convention on Income and Capital

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Publisher :
ISBN 13 :
Total Pages : 182 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Draft Double Taxation Convention on Income and Capital by : Organisation for Economic Co-operation and Development

Download or read book Draft Double Taxation Convention on Income and Capital written by Organisation for Economic Co-operation and Development and published by . This book was released on 1963 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the final report prepared by the OECD Fiscal Committee, preceded by four interim reports published from 1958 to 1961, and finally resulting in the "Model double taxation convention on income and on capital" in 1977.

Decentralization and Reform in Latin America

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Publisher : Edward Elgar Pub
ISBN 13 : 9781781006252
Total Pages : 454 pages
Book Rating : 4.0/5 (62 download)

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Book Synopsis Decentralization and Reform in Latin America by : Giorgio Brosio

Download or read book Decentralization and Reform in Latin America written by Giorgio Brosio and published by Edward Elgar Pub. This book was released on 2012 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This volume provides a splendid and wide-ranging collection of studies analyzing the political-economy of decentralization in Latin-America. It's a fascinating story with numerous and profound insights into how fiscal decentralization actually works in the context of a variety of fiscal institutions and in a setting with a high degree of inequality in the distribution of income and territorial disparities.' - Wallace E. Oates, University of Maryland, US