United Nations handbook on selected issues in protecting the tax base of developing countries
By: edited by Alexander Trepelkov, Harry Tonino and Dominika Halka
Contributors: United Nations
Edition: Second edition.
Publisher: United Nations
Published: 2017
Place of publication: New York
Language: eng
Number of pages: 766
ISBN-13: 9789211591118
Copyright date: 2017
Subjects: Taxation; Handbooks, manuals
Other titles: Selected issues in protecting the tax base of developing countries; Protecting the tax base of developing countries
Description: Effective tax systems are critical to mobilizing domestic resources for investment in sustainable development. This publication addresses several issues which are of particular importance and relevance to developing countries in protecting and broadening their tax base, with a view to strengthening their capacity to increase tax revenue. This second edition of the Handbook updates all the chapters to take into account the final outputs of the OECD project on BEPS (tax base erosion and profit shifting), 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).
Notes: Includes bibliographical references.
Table of contents: title: Protecting the tax base of developing countries: an overview; title: Taxation of income from services; title: Taxation of non-residents' capital gains; title: Limiting interest deductions; title: Neutralizing effects of hybrid mismatch arrangements; title: Preventing tax treaty abuse; title: Preventing avoidance of permanent establishment status; title: Protecting the tax base in the digital economy; title: Tax incentives in developing countries: maximizing the benefits and minimizing the costs; title: Transparency and disclosure; title: Taxation of rents and royalties; title: The role of a general anti-avoidance rule in protecting the tax base of developing countries.