handbook-tb

ContentsPreface ...................................................iiiAcknowledgements .........................................vIntroduction ..............................................viiChapter IProtecting the tax base of developing countries: an overview .....11. Introduction .........................................11.1 General background. .............................11.2 History of the OECD work on BEPS ................21.3 Developing country perspectives ...................61.4 United Nations response ..........................72. Neutralizing the effects of hybrid transactions. ...........82.1 What are hybrid transactions? .....................82.2 Hybrid situations ................................92.3 Possible responses and developing country perspectives 102.4 OECD Action 2 — 2014 Deliverable .................113. Limiting the deduction of interest and otherfinancing expenses. ...................................113.1 General. ........................................113.2 Possible responses. ...............................133.3 Developing country perspective. ...................153.4 OECD Deliverables on limiting the deductionfor interest ......................................154. Base protection issues involving permanent establishments 164.1 General considerations ...........................164.2 Commissionaire arrangements ....................174.3 Preparatory and auxiliary services .................194.4 OECD Action 7 — 2015 Deliverable. ................195. Protecting the tax base in the digital economy ............195.1 General. ........................................195.2 Avoiding taxable presence. ........................205.3 Income characterization ..........................215.4 OECD Action 1 — 2014 Deliverable .................22xi