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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
Contents6. Transparency and disclosure ...........................226.1 General. ........................................226.2 Transfer pricing documentation. ...................236.3 Automatic exchange of information ................256.4 Developing country perspective. ...................267. Preventing treaty abuse. ...............................277.1 General. ........................................277.2 Specific and general anti-abuse rules in domesticlegislation and their relation to treaties. .............287.3 Treaty-based rules. ...............................297.4 Limiting treaty abuse through treaty interpretation. ..307.5 Example of possible inappropriate use of treaties:“treaty shopping” ................................317.6 OECD Action 6 — 2014 Deliverable .................327.7 Developing country perspective. ...................328. Preserving the taxation of capital gains by source countries 338.1 General. ........................................338.2 Domestic law provisions ..........................348.3 Multiple taxation of the same economic gain. ........358.4 Shares of a foreign corporation. ....................358.5 Treaty aspects ...................................369. Services .............................................369.1 General. ........................................369.2 Employment income .............................379.3 Entertainment and athletic services ................389.4 Business services. ................................399.5 Technical services. ...............................4110. Tax incentives. .......................................4310.1 General. ........................................4310.2 Cost/benefit analysis of tax incentives. ..............4310.3 The role of tax sparing . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4410.4 Possible effects of the OECD project on BEPS ontax incentives. ...................................4511. Conclusion ..........................................45xii
Page 1 and 2: United Nations Handbookon Selected
Page 3 and 4: Copyright © June 2015United Nation
Page 5 and 6: PrefaceIn recent years, internation
Page 7 and 8: Acknowledgements(Chile); Mr. Wolfga
Page 9 and 10: IntroductionIn follow-up, the Subco
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Page 16 and 17: Contents5. Article 13 of the United
Page 18 and 19: ContentsChapter VIPreventing tax tr
Page 20 and 21: Contents4. Options for developing c
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Hugh J. Ault and Brian J. ArnoldThe
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Chapter IITaxation of income from s
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Taxation of income from servicesnot
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Taxation of income from servicesin
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Taxation of income from servicespra
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Taxation of income from servicesper
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Taxation of income from serviceson
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Taxation of income from servicescou
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Taxation of income from servicespay
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Taxation of income from servicessol
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Chapter IIITaxation of non-resident
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Taxation of non-residents’ capita
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Chapter IVLimiting interest deducti
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Limiting interest deductionspartial
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Limiting interest deductionsthe pot
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Limiting interest deductionspotenti
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Limiting interest deductionsthey do
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Limiting interest deductionsissue m
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Limiting interest deductionsare in
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Limiting interest deductionsSpecifi
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Limiting interest deductions3.1.3.3
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Limiting interest deductionsas divi
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Limiting interest deductions‣ ¾
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Limiting interest deductionsconnect
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Limiting interest deductionslending
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Limiting interest deductionsOn the
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Limiting interest deductionsOECD Mo
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Limiting interest deductionsHowever
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Chapter VNeutralizing effects of hy
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Neutralizing effects of hybrid mism
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Peter A. HarrisOwnership of assetsE
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Peter A. HarrisAnnex IIEffects of o
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Peter A. HarrisA.1.7 The mismatch i
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Peter A. HarrisSubject to tax treat
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Peter A. HarrisA.2.9 The mismatch i
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Peter A. HarrisA.3 Mismatches in re
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Peter A. HarrisA.3.7 Figure 17 in t
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Peter A. Harrisa PE in the jurisdic
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Chapter VIPreventing tax treaty abu
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Preventing tax treaty abuseModel Ta
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Preventing tax treaty abuseand appr
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Preventing tax treaty abuseFinally,
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Preventing tax treaty abuse‣ ¾ T
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Preventing tax treaty abusehands of
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Preventing tax treaty abusefor the
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Preventing tax treaty abuseThe Comm
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Preventing tax treaty abuseOECD cla
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Preventing tax treaty abuseSubparag
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Preventing tax treaty abusethe Stat
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Preventing tax treaty abusemore of
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Preventing tax treaty abuseSubdivis
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Preventing tax treaty abuseii)less
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Preventing tax treaty abuse2.3.1.2
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Preventing tax treaty abusesubparag
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Preventing tax treaty abuseExample
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Preventing tax treaty abuseboth Sta
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Preventing tax treaty abusenon-taxa
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Preventing tax treaty abuseare mean
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Preventing tax treaty abuseOne of t
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Chapter VIIPreventing avoidance of
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Preventing avoidance of permanent e
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Chapter VIIIProtecting the tax base
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Eric M. Zoltincentives are bad in t
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Eric M. Zoltoption, and taxes are j
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Eric M. ZoltWhile tax incentives ca
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Eric M. Zoltdisguised tax incentive
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Eric M. Zoltif the foreign investor
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Eric M. ZoltNew foreign direct inve
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Eric M. Zoltto avoid paying taxes o
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Eric M. Zoltshould be the monitorin
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Eric M. Zolt2.2 Design consideratio
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Eric M. Zoltwith the creation of a
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Eric M. Zolt2.2.1.3 Tax holidaysIn
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Eric M. ZoltInvestment allowances a
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Eric M. Zoltmechanism, investors ha
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Eric M. Zolt2.2.2.6 Transfer pricin
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Eric M. Zoltthat offers tax privile
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Eric M. Zolt6. Calculate the amount
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Eric M. ZoltFor an investor, the to
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Eric M. Zoltthe right of source cou
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Eric M. Zoltincome either when earn
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Eric M. Zolt‣ ¾ “Broad approac
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Eric M. ZoltThe insight here is tha
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Eric M. Zoltattributable to develop
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Chapter XTransparency and disclosur
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Transparency and disclosure1.4 Perv
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Transparency and disclosure2.2.2 Vo
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Transparency and disclosureis inten
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Transparency and disclosureon the O
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Transparency and disclosureand conc
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Transparency and disclosureimproved
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Transparency and disclosureenhancem
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Transparency and disclosureobservat
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Transparency and disclosurethey fac
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Diane Ringunder review. To assist i
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Diane Ring(b) Reporting oversight:
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Diane Ringpermanent establishment (
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Diane RingBusiness organizations, i
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Diane Ring5.2.3 Information sought
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Diane Ringand disclosure regarding
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