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PaymentsAnnex ICategorizing hybrid mismatch examplesTableIdentificationExample 1: Mismatch in identifying payment — Deductionbut no incomeAllocation of recipientExample 2: Mismatch in recipient of payment — No incomeAllocation of payerExample 3: Mismatch in maker of payment — DoubledipdeductionQuantificationExample 4: Mismatch in quantifying payment — Largededuction but small incomeTimingExample 5: Mismatch in timing payment — Early deductionbut late incomeCharacterExample 6: Mismatch in characterizing payment — Deductionbut specific tax reliefEarning activities and provision of resourcesIdentification of earning activityExample 7: Mismatch of earning activities — No source-State tax but foreign tax reliefThreshold of earning activityExample 8: Mismatch of who contracts — No income butforeign tax relief257
Peter A. HarrisOwnership of assetsExample 9: Mismatch of who owns an asset — Double-dipdepreciationFigures a bOECD Figure 2 [2.2]: Collateralised Loan RepoOECD Figure 3: Bond Lending Repo — Tax CreditDouble DipOECD Figure 19: Simple Collateralised Loan RepoUtilising Tax ExemptionOECD Figure 20: Share Lending RepoCharacter of assetExample 10: Mismatch in characterizing an asset — Doubledipdividend reliefFiguresOECD Figure 1 [2.1]: Hybrid Financial InstrumentOECD Figure 4: Application of the Hybrid FinancialInstrument Rule to a Tax Exempt HolderOECD Figure 5: Basic Hybrid Financial InstrumentStructureOECD Figure 12 [4.1]: Importing Mismatch fromHybrid Financial InstrumentOECD Figure 16: Foreign Tax Credit GeneratorTransaction involving use of Hybrid FinancialInstrumentPersons and personal characteristicsIdentificationExample 11: Mismatch in identifying a person — Deductionbut no incomeFiguresOECD Figure 6 [3.1]: Basic Double DeductionStructure Using Hybrid EntityaUnless otherwise indicated by the numbers in square brackets,the figures shown are included in the OECD Public Discussion Drafton BEPS Action 2 — Domestic Issues.bThe numbers in square brackets indicate that they are included inthe OECD Action 2 — 2014 Deliverable.258
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United Nations Handbookon Selected
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Copyright © June 2015United Nation
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PrefaceIn recent years, internation
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Acknowledgements(Chile); Mr. Wolfga
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IntroductionIn follow-up, the Subco
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ContentsPreface ...................
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ContentsChapter IITaxation of incom
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Contents5. Article 13 of the United
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ContentsChapter VIPreventing tax tr
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Contents4. Options for developing c
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Contents5.5 Regional agreements ...
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Hugh J. Ault and Brian J. Arnoldand
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Hugh J. Ault and Brian J. Arnold(8)
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Hugh J. Ault and Brian J. ArnoldOn
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Hugh J. Ault and Brian J. Arnoldsto
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Hugh J. Ault and Brian J. Arnoldbe
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Hugh J. Ault and Brian J. Arnoldmig
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Hugh J. Ault and Brian J. Arnold4.
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Hugh J. Ault and Brian J. Arnoldpar
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Hugh J. Ault and Brian J. Arnoldrai
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Hugh J. Ault and Brian J. Arnoldadm
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Hugh J. Ault and Brian J. Arnoldbas
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Hugh J. Ault and Brian J. Arnold‣
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Hugh J. Ault and Brian J. ArnoldGAA
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Hugh J. Ault and Brian J. Arnold7.6
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Hugh J. Ault and Brian J. Arnoldcom
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Hugh J. Ault and Brian J. Arnold8.5
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Hugh J. Ault and Brian J. Arnoldinc
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Hugh J. Ault and Brian J. Arnoldinc
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Hugh J. Ault and Brian J. Arnoldpay
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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 servicesThe
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Taxation of income from servicesof
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Taxation of income from servicesear
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Taxation of income from servicesamo
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Taxation of income from serviceswit
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Taxation of income from servicesHow
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Taxation of income from servicescou
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Taxation of income from services‣
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Taxation of income from servicestax
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Taxation of income from servicessub
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Taxation of income from servicesby
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Taxation of income from servicesemp
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Taxation of income from servicesto
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Taxation of income from servicesman
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Taxation of income from servicesthe
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Taxation of income from servicessev
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Taxation of income from servicesa n
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Taxation of income from servicesis
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Taxation of income from services‣
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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 servicesthe
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Taxation of income from servicesa g
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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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Page 283 and 284: Peter A. HarrisAnnex IIEffects of o
Page 285 and 286: Peter A. HarrisA.1.7 The mismatch i
Page 287 and 288: Peter A. HarrisSubject to tax treat
Page 289 and 290: Peter A. HarrisA.2.9 The mismatch i
Page 291 and 292: Peter A. HarrisA.3 Mismatches in re
Page 293 and 294: Peter A. HarrisA.3.7 Figure 17 in t
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Page 298 and 299: Chapter VIPreventing tax treaty abu
Page 300 and 301: Preventing tax treaty abuseModel Ta
Page 302 and 303: Preventing tax treaty abuseand appr
Page 304 and 305: Preventing tax treaty abuseFinally,
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Page 308 and 309: Preventing tax treaty abusehands of
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Page 314 and 315: Preventing tax treaty abuseThe Comm
Page 316 and 317: Preventing tax treaty abuseOECD cla
Page 318 and 319: Preventing tax treaty abuseSubparag
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Page 328 and 329: Preventing tax treaty abuse2.3.1.2
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Preventing tax treaty abusesubparag
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Preventing tax treaty abuseby seven
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Preventing tax treaty abuseExample
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Preventing tax treaty abuseaccordan
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Preventing tax treaty abuse‣ ¾ T
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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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Protecting the tax base in the digi
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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 Ringparticular, may face this
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Diane Ringto tax authorities under
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Diane RingBusiness organizations, i
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Diane RingThere is, however, anothe
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Diane Ringin a jurisdiction will be
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Diane Ringbe important to bear in m
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Diane Ring3.3.6.2.3 DomesticThe pro
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Diane Ringexpertise to developing-c
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Diane Ring3.4 Disclosure of aggress
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Diane Ringdisclosure. But it is not
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Diane Ring4.2.3 ChallengesSuccessfu
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Diane RingMuch of the discussion an
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Diane Ringcase of an individual) of
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Diane Ring4.3.4.3.1 ReciprocityThe
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Diane Ring4.4 Industry-specific rep
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Diane Ringdisclosure and confidenti
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Diane Ring5.2 Article 26 of the Mod
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Diane Ring5.2.3 Information sought
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Diane RingModel Convention). The pr
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Diane Ringdetail the expectations r
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Diane Ringa position to negotiate m
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Diane Ringand disclosure regarding
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Diane Ringautomatic exchange on a n
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