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The tax issues associated with owning shares can at times be mind-boggling and difficult to understand. This immensely practical guide unravels all of the umpteen taxation rulings that you'll need to comply with the moment you start buying shares. The book explains in simple terms core tax principles with numerous tax tips, potential traps and practical case studies to reinforce the learning process. So why pay a registered tax agent 250 an hour to solve a problem when you can read this book and find the answer yourself?

Investments --- Dividends --- Capital gains tax --- Value-added tax --- Stockholders --- Corporations --- Taxation --- Taxation --- Investor relations

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Cambodia's growth over 1998-2008 has been remarkable (almost 10 percent per annum for a decade). This paper applies a "growth diagnostic" approach to understand how this happened and how it can be sustained. Past growth has been driven by the coincidence of a set of historical and geographic factors (including opportunistic policy responses), together with the use of natural assets (although in a non sustainable way) and the elaboration of productive sector-specific governance arrangements. Several of these factors are unfortunately not self-sustaining and the global economic crisis of 2008-09 is exposing these vulnerabilities. A growth diagnostic flags a number of short-term priorities to ensure the competitiveness of existing industries, as well as more medium-term priorities for the country to continue attracting foreign investment and start mobilizing more domestic savings. A key economic policy objective is the diversification of the economy, which requires a reduction in unproductive risks and costs as well as creative solutions to coordination failures.

Access to Finance --- Arable land --- Capital gains --- Commercial fishing --- Comparative advantage --- Credit rationing --- Debt Markets --- Demographic growth --- Demographic transition --- Developed Countries --- Economic development --- Economic situation --- Economic Theory & Research --- Emerging Markets --- Environment --- Environmental Economics & Policies --- Exploitation --- Finance and Financial Sector Development --- Fish --- Fisheries --- Fishery management --- Forestry --- Labor force --- Logging --- Macroeconomics and Economic Growth --- Natural resources --- Private Sector Development --- Quotas --- Wages

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Despite the growing importance of commitments to foreign investors in services in regional trade agreements, there are no applied general equilibrium models in the literature that assess these regional impacts. This paper develops a 52 sector applied general equilibrium model of Tanzania with foreign direct investment, and uses that model to assess Tanzania's regional and multilateral trade options. The model incorporates the features of the modern theory of international trade that has shown empirically that trade and foreign direct investment can increase productivity, and trade and foreign direct investment with technologically advanced countries is especially valuable for that purpose. To assess the sensitivity of the results to parameter values, the model is executed 30,000 times, and the results are reported as confidence intervals of the sample distributions. The analysis finds that a 50 percent preferential reduction in the ad valorem equivalents of barriers in all business services by Tanzania with respect to its African regional partners would be slightly beneficial for Tanzania. But wider liberalization, with larger partners or multilaterally, it will yield much larger gains due to providing access to a much wider set of service providers. Finally, the results show that the largest gains in services would be derived from reduction of regulatory barriers that are geographically non-discriminatory.

Advanced Countries --- Banks & Banking Reform --- Barrier --- Economic Theory & Research --- Emerging Markets --- Environment --- Environmental Economics & Policies --- Equilibrium Models --- Finance and Financial Sector Development --- Foreign Investors --- International Trade --- Macroeconomics and Economic Growth --- Multilateral Trade --- Private Sector Development --- Productivity --- Regional Trade --- Regulatory Regime --- Transport --- Transport Economics Policy & Planning --- Welfare Gains

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In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.

Banks and Banking --- Exports and Imports --- Macroeconomics --- Taxation --- Public Finance --- Aggregate Factor Income Distribution --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Trade: General --- Trade Policy --- International Trade Organizations --- Taxation, Subsidies, and Revenue: General --- Public finance & taxation --- Banking --- International economics --- Income --- Income and capital gains taxes --- Imports --- Duties --- National accounts --- Taxes --- International trade --- Revenue administration --- Income tax --- Banks and banking --- Tariff --- Revenue --- Lesotho, Kingdom of

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This paper examines how aid-for-trade programs can help to magnify the growth benefits that developing countries can reap from trade reform and global integration, with a special emphasis on the Caribbean region. The first part discusses various rationales for trade-related aid, viewed both as a compensatory scheme (aimed at cushioning the impact of revenue cuts and adjustment costs) and a promotion scheme (aimed at alleviating supply-side constraints). In the latter case, particular attention is paid to the role of infrastructure as a constraining factor on trade expansion. The second part discusses the relevance of aid-for-trade arguments for Caribbean countries and identifies a number of specific issues for the region. The third part illustrates the potential growth effects of aid-for-trade programs with simulation results for the Dominican Republic - a country where infrastructure indicators remain relatively weak. The results illustrate the potentially large growth benefits that a temporary and well-targeted aid-for-trade program can provide to countries of the region.

Balance of payments --- Capital formation --- Debt --- Debt Markets --- Distorted incentives --- Domestic products --- Economic growth --- Economic Theory & Research --- Emerging Markets --- Empirical evidence --- Environment --- Environmental Economics & Policies --- Expenditures --- Externalities --- Finance and Financial Sector Development --- Free Trade --- Intermediate goods --- International Economics and Trade --- Labor force --- Labor markets --- Macroeconomics and Economic Growth --- Private Sector Development --- Production costs --- Property rights --- Public goods --- Quotas --- Tax revenue --- Trade taxes --- Unemployment --- Welfare gains