handbook-tb

Contents4.5 Pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 814.6 Entertainment and athletic services ................824.7 Business, professional and other independent services 844.8 Construction ....................................874.9 Insurance .......................................884.10 International shipping and air transportation ........884.11 Fees for technical services .........................895. Constraints on the taxation by developing countries ofincome from services derived by non-residents ...........965.1 Introduction ....................................965.2 The General Agreement on Trade in Services ........975.3 Article 24 of the United Nations Model Convention(Non-discrimination). ............................1016. Conclusion ..........................................104Chapter IIITaxation of non-residents’ capital gains .......................1071. Introduction .........................................1072. General principles for taxing non-residents oncapital gains .........................................1112.1 The economic substance of capital gains. ............1112.2 Why do source countries tax non-residents so little oncapital gains? ....................................1153. Non-administrative design issues in taxing non-residents oncapital gains .........................................1183.1 Gross-income versus net-income approaches. ........1183.2 Special issues in taxing transfer of interests in entities. 1223.3 Should publicly traded shares be exempt?. ...........1233.4 Whether to tax foreign exchange gains. .............1244. Administering the tax on capital gains of non-residents. ...1254.1 Detection .......................................1264.2 Collection. ......................................1294.3 Voluntary compliance ............................1314.4 Organization of tax administration. ................132xiv