Christophe Waerzeggers

International Monetary Fund (IMF)

Senior Counsel

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

4

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1,034

CITATIONS

0

Scholarly Papers (4)

1.

Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)
Number of pages: 28 Posted: 09 Oct 2013 Last Revised: 02 Oct 2015
Queen's University - Faculty of Law, University of Georgia School of Law, The University of Sydney Law School and International Monetary Fund (IMF)
Downloads 477 (22,024)

Abstract:

2.

Introducing an Advance Tax Ruling (ATR) Regime: Design Considerations for Achieving Certainty and Transparency

Tax Law, Vol. 1, 2016
Number of pages: 14 Posted: 30 Aug 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Downloads 0 (349,665)

Abstract:

advance tax rulings, rulings, tax, tax certainty

3.

The European VAT Experience: VAT in a Common Market: Lessons for the GCC

“The European VAT and the Common Market Framework: Lessons for the GCC” in Ehtisham Ahmad and Abdulrazak Al Faris (eds) Fiscal Reforms in the Middle East: VAT in the Gulf Cooperation Council (Edward Elgar: 2010, Cheltenham, UK), Chapter 5, pp 100-132,
Number of pages: 29 Posted: 10 Feb 2016
Christophe Waerzeggers
International Monetary Fund (IMF)
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Abstract:

VAT, GCC, EU, common market, tax coordination, VAT fraud

4.

Introducing a General Anti-Avoidance Rule (GAAR): Ensuring that a GAAR Achieves its Purpose

Tax Law IMF Technical Note, 2016/1, IMF Legal Department, 2016
Number of pages: 12 Posted: 08 Feb 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Downloads 0 (212,565)

Abstract:

Tax, GAAR, Avoidance, Abuse, General Anti-Avoidance Rule, Tax Law Design and Drafting