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
Publisher: United Nations; United Nations Environment Programme
Published: 2015
Place of publication: New York
Language: eng
Number of pages: 568
ISBN-13: 9789211591095
Copyright date: 2015
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 handbook 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. It aims to identify the most suitable options available to developing countries to protect the tax base, in light of their needs, levels of capacity development and resource constraints. It has been developed through a collaborative engagement with government representatives from developing countries, members of the UN Tax Committee, international tax experts and relevant international and regional organizations.

"The handbook is a result of a project, undertaken by the Financing for Development Office in the context of its Capacity Development Programme on International Tax Cooperation, aimed at strengthening the capacity of developing countries to increase their potential for domestic revenue mobilization by protecting and broadening the tax base.
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: protecting the tax base; title: Transparency and disclosure.