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The Resource United Nations handbook on selected issues in protecting the tax base of developing countries

United Nations handbook on selected issues in protecting the tax base of developing countries

Label
United Nations handbook on selected issues in protecting the tax base of developing countries
Title
United Nations handbook on selected issues in protecting the tax base of developing countries
Contributor
Subject
Language
eng
Summary
This second edition of the Handbook updates the chapters contained in the previous edition to take into account the final outputs of the OECD project on base erosion and profit shifting (BEPS), as well as the latest developments in the work of the United Nations Committee of Experts in the area of tax base protection for developing countries. It also includes two new chapters, which deal with base-eroding payments of rent and royalties and general anti-avoidance rules (GAARs). Similar to the method adopted in developing the first edition of the Handbook, the work done to produce the present revision reflects the input and feedback received from developing countries, members of the United Nations Committee of Experts and other relevant stakeholders, including those participating in three workshops (Panama City, 4-5 June 2015; Berlin, 1-3 December 2015; and Nairobi, 21-24 March 2017), which were held specifically to discuss the experience and concerns of developing countries with respect to BEPS
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Trepelkov, A
  • Tonino, H
  • Halka, D
http://library.link/vocab/subjectName
  • tax base
  • developing countries
  • BEPS
  • services
  • non-resident
  • capital gains
  • interest deduction
  • hybrid mismatch
  • treaty abuse
  • PE
  • digital economy
  • tax incentive
  • transparency
  • disclosure
Label
United Nations handbook on selected issues in protecting the tax base of developing countries
Instantiates
Publication
Contents
  • Chapter I: Protecting the tax base of developing countries : an overview
  • Ault, H.J.
  • Arnold, B.J.
  • ; p. 1-59
  • Chapter II: Taxation of income from services
  • Arnold, B.J.
  • ; p. 61-126
  • Chapter III: Taxation of non-residents' capital gains
  • Cui, W.
  • ; p. 127-178
  • Chapter IV: Limiting interest deductions
  • Barnes, P.A.
  • ; p. 179-213
  • Chapter V: Neutralizing effects of hybrid mismatch arrangements
  • Harris, P.A.
  • ; p. 215-328
  • Chapter VI: Preventing tax treaty abuse
  • Cooper, G.S.
  • ; p. 329-364
  • Chapter VII: Preventing avoidance of permanent establishment status
  • Martín Jimenéz, A.
  • ; p. 365-477
  • Chapter VIII: Protecting the tax base in the digital economy
  • Li, J. (Jinyan)
  • ; p. 479-522
  • Chapter IX: Tax incentives in developing countries : maximizing the benefits and minimizing the costs
  • Zolt, E.M.
  • ; p. 523-569
  • Chapter X: Transparency and disclosure
  • Ring, D.
  • ; p. 571-652
  • Chapter XI: Taxation of rents and royalties
  • Harris, P.A.
  • ; p. 653-713
  • Chapter XII: The role of a general anti-avoidance rule in protecting the tax base of developing countries
  • Arnold, B.J.
  • ; p. 715-766
Edition
2nd ed.
Extent
xxvi, 766 p.
Isbn
9789211591118
Label
United Nations handbook on selected issues in protecting the tax base of developing countries
Publication
Contents
  • Chapter I: Protecting the tax base of developing countries : an overview
  • Ault, H.J.
  • Arnold, B.J.
  • ; p. 1-59
  • Chapter II: Taxation of income from services
  • Arnold, B.J.
  • ; p. 61-126
  • Chapter III: Taxation of non-residents' capital gains
  • Cui, W.
  • ; p. 127-178
  • Chapter IV: Limiting interest deductions
  • Barnes, P.A.
  • ; p. 179-213
  • Chapter V: Neutralizing effects of hybrid mismatch arrangements
  • Harris, P.A.
  • ; p. 215-328
  • Chapter VI: Preventing tax treaty abuse
  • Cooper, G.S.
  • ; p. 329-364
  • Chapter VII: Preventing avoidance of permanent establishment status
  • Martín Jimenéz, A.
  • ; p. 365-477
  • Chapter VIII: Protecting the tax base in the digital economy
  • Li, J. (Jinyan)
  • ; p. 479-522
  • Chapter IX: Tax incentives in developing countries : maximizing the benefits and minimizing the costs
  • Zolt, E.M.
  • ; p. 523-569
  • Chapter X: Transparency and disclosure
  • Ring, D.
  • ; p. 571-652
  • Chapter XI: Taxation of rents and royalties
  • Harris, P.A.
  • ; p. 653-713
  • Chapter XII: The role of a general anti-avoidance rule in protecting the tax base of developing countries
  • Arnold, B.J.
  • ; p. 715-766
Edition
2nd ed.
Extent
xxvi, 766 p.
Isbn
9789211591118

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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