Cory Hillier

International Monetary Fund (IMF) - Fiscal and Financial Law Unit

Counsel

Washington, DC

United States

  • International Monetary Fund (IMF) - Fiscal and Financial Law Unit

SCHOLARLY PAPERS

5

DOWNLOADS

980

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (5)

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1.

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 505 (109,718)

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

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 242 (244,838)

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advance tax rulings, rulings, tax, tax certainty

3.

Applying the Central Clearing Mandate: Different Options for Different Markets

IMF Working Paper No. 2022/014
Number of pages: 46 Posted: 12 Apr 2022
John Kiff, Alessandro Gullo, Cory Hillier and Panagiotis Papapaschalis
Kiffmeister Consulting, International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal and Financial Law Unit and European Central Bank (ECB)
Downloads 87 (558,871)

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central counterparties, international over the counter derivatives markets, regulation and governance., interest rate derivatives CCP, Non-U.S. OTC foreign exchange, OTC derivatives transaction, counter derivatives market, clearing mandate, Central counterparty clearing house, Withholding tax, Interest payments, Collateral, Tax law, Global, Africa

4.

Deciphering the Globe in a Low-Tax Jurisdiction

IMF Working Paper No. 2024/064
Number of pages: 26 Posted: 27 Mar 2024
Shafik Hebous, Cory Hillier and Andualem Mengistu
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal and Financial Law Unit and International Monetary Fund (IMF)
Downloads 78 (595,998)
Citation 1

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Investment, Minimum Tax, Tax Competition, Rent Taxation, Cash-Flow Tax, International Taxation

5.

Local Currency Bond Markets Law Reform: A Methodology for Emerging Markets and Developing Economies

IMF Working Paper No. 20/258
Number of pages: 62 Posted: 05 Jan 2021
Wouter Bossu, Cory Hillier and Wolfgang Bergthaler
International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal and Financial Law Unit and International Monetary Fund (IMF)
Downloads 68 (642,163)

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