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
Resource Information
The item United Nations handbook on selected issues in protecting the tax base of developing countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item United Nations handbook on selected issues in protecting the tax base of developing countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- Summary
- The year 2015 is a pivotal time for global action in fostering sustainable development. In September of 2015, the United Nations will adopt an ambitious, people-centred and transformative post-2015 development agenda, with a view to promoting sustained and inclusive economic growth, social progress and environmental protection. A new set of Sustainable Development Goals, which are action-oriented, global in nature and universally applicable, will seek to complete the unfinished business of the Millennium Development Goals and address new challenges in an integrated manner, taking into account national realities, capacities and levels of development. The success of this global endeavour is predicated upon the provision of equally ambitious and credible means of implementation. There is a need for significant mobilization of adequate financial resources from a variety of sources, in order to promote sustainable development in all its dimensions. The outcome of the third International Conference on Financing for Development (Addis Ababa, Ethiopia, 13-16 July 2015) will provide a comprehensive financing framework with policy commitments and concrete deliverables on the mobilization and effective use of resources for sustainable development
- Language
- eng
- Extent
- xxi, 568 p.
- Contents
-
- Chapter I: Protecting the tax base of developing countries : an overview
- Ault, H.J.
- Arnold, B.J.
- ; p. 1-45
- Chapter II: Taxation of income from services
- Arnold, B.J.
- ; p. 47-106
- Chapter III: Taxation of non-residents' capital gains
- Cui, W.
- ; p. 107-154
- Chapter IV: Limiting interest deductions
- Barnes, P.A.
- ; p. 155-186
- Chapter V: Neutralizing effects of hybrid mismatch arrangements
- Harris, P.A.
- ; p. 187-273
- Chapter VI: Preventing tax treaty abuse
- Cooper, G.S.
- ; p. 275-324
- Chapter VII: Preventing avoidance of permanent establishment status
- Martín Jimenéz, A.
- ; p. 325-406
- Chapter VIII: Protecting the tax base in the digital economy
- Li, J. (Jinyan)
- ; p. 407-449
- Chapter IX: Tax incentives : protecting the tax base
- Zolt, E.M.
- ; p. 451-495
- Chapter X: Transparency and disclosure
- Ring, D.
- ; p. 497-568
- Isbn
- 9789211591095
- 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
- Language
- eng
- Summary
- The year 2015 is a pivotal time for global action in fostering sustainable development. In September of 2015, the United Nations will adopt an ambitious, people-centred and transformative post-2015 development agenda, with a view to promoting sustained and inclusive economic growth, social progress and environmental protection. A new set of Sustainable Development Goals, which are action-oriented, global in nature and universally applicable, will seek to complete the unfinished business of the Millennium Development Goals and address new challenges in an integrated manner, taking into account national realities, capacities and levels of development. The success of this global endeavour is predicated upon the provision of equally ambitious and credible means of implementation. There is a need for significant mobilization of adequate financial resources from a variety of sources, in order to promote sustainable development in all its dimensions. The outcome of the third International Conference on Financing for Development (Addis Ababa, Ethiopia, 13-16 July 2015) will provide a comprehensive financing framework with policy commitments and concrete deliverables on the mobilization and effective use of resources for sustainable development
- http://library.link/vocab/creatorName
- Ault, H.J.
- 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
- Contents
-
- Chapter I: Protecting the tax base of developing countries : an overview
- Ault, H.J.
- Arnold, B.J.
- ; p. 1-45
- Chapter II: Taxation of income from services
- Arnold, B.J.
- ; p. 47-106
- Chapter III: Taxation of non-residents' capital gains
- Cui, W.
- ; p. 107-154
- Chapter IV: Limiting interest deductions
- Barnes, P.A.
- ; p. 155-186
- Chapter V: Neutralizing effects of hybrid mismatch arrangements
- Harris, P.A.
- ; p. 187-273
- Chapter VI: Preventing tax treaty abuse
- Cooper, G.S.
- ; p. 275-324
- Chapter VII: Preventing avoidance of permanent establishment status
- Martín Jimenéz, A.
- ; p. 325-406
- Chapter VIII: Protecting the tax base in the digital economy
- Li, J. (Jinyan)
- ; p. 407-449
- Chapter IX: Tax incentives : protecting the tax base
- Zolt, E.M.
- ; p. 451-495
- Chapter X: Transparency and disclosure
- Ring, D.
- ; p. 497-568
- Extent
- xxi, 568 p.
- Isbn
- 9789211591095
- Label
- United Nations handbook on selected issues in protecting the tax base of developing countries
- Contents
-
- Chapter I: Protecting the tax base of developing countries : an overview
- Ault, H.J.
- Arnold, B.J.
- ; p. 1-45
- Chapter II: Taxation of income from services
- Arnold, B.J.
- ; p. 47-106
- Chapter III: Taxation of non-residents' capital gains
- Cui, W.
- ; p. 107-154
- Chapter IV: Limiting interest deductions
- Barnes, P.A.
- ; p. 155-186
- Chapter V: Neutralizing effects of hybrid mismatch arrangements
- Harris, P.A.
- ; p. 187-273
- Chapter VI: Preventing tax treaty abuse
- Cooper, G.S.
- ; p. 275-324
- Chapter VII: Preventing avoidance of permanent establishment status
- Martín Jimenéz, A.
- ; p. 325-406
- Chapter VIII: Protecting the tax base in the digital economy
- Li, J. (Jinyan)
- ; p. 407-449
- Chapter IX: Tax incentives : protecting the tax base
- Zolt, E.M.
- ; p. 451-495
- Chapter X: Transparency and disclosure
- Ring, D.
- ; p. 497-568
- Extent
- xxi, 568 p.
- Isbn
- 9789211591095
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/United-Nations-handbook-on-selected-issues-in/kn1XaVBaWfo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/United-Nations-handbook-on-selected-issues-in/kn1XaVBaWfo/">United Nations handbook on selected issues in protecting the tax base of developing countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
