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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
Creator
Contributor
Subject
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
Instantiates
Publication
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
Publication
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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      3.148008 101.712199
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