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

Resource Information

The instance United Nations handbook on selected issues in protecting the tax base of developing countries represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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http://covers.openlibrary.org/b/isbn/9789211591118-M.jpg?default=false

Label

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

Instantiates

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

Publication

• New York, United Nations, 2017

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

Record ID

u113504