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Neutralizing effects of hybrid mismatch arrangementsforeign source income, although in this case A Co has plenty of foreignsource income. In addition, the investor State should arguably notgive relief for an expense that has been relieved to another person. Inthis case, as the expense of B Co is used by B Sub 1 in the host State(Country B), the investor State (Country A) might deny A Co a deductionin that respect.273
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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. Arnoldin
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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. Arnolda n
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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 281 and 282: Peter A. HarrisOwnership of assetsE
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 299 and 300: Graeme S. CooperCo-operation and De
Page 301 and 302: Graeme S. Coopertions for action wi
Page 303 and 304: Graeme S. Cooper1.4 General effects
Page 305 and 306: Graeme S. Cooperthe tax administrat
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Page 309 and 310: Graeme S. Cooperwho, under the laws
Page 311 and 312: Graeme S. Cooperlegislative anti-ab
Page 313 and 314: Graeme S. Cooperthe treaty was inte
Page 315 and 316: Graeme S. CooperBut the clause will
Page 317 and 318: Graeme S. CooperPresumably, an enti
Page 319 and 320: Graeme S. Coopercollective investme
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Page 323 and 324: Graeme S. Cooper2. A resident of a
Page 325 and 326: Graeme S. Cooper‣ ¾ An entity th
Page 327 and 328: Graeme S. CooperThe exception for p
Page 329 and 330: Graeme S. CooperA more complicated
Page 331 and 332: Graeme S. Cooperstock exchange, its
Page 333 and 334: Graeme S. Cooperor subdivision i) o
Page 335 and 336: Graeme S. Cooperbenefits of this Co
Page 337 and 338: Graeme S. CooperConvention between
Page 339 and 340: Graeme S. Cooperof the OECD Model C
Page 341 and 342: Graeme S. Cooper3. Theme 2 — Nega
Page 343 and 344: Graeme S. Cooperof the same taxpaye
Page 345 and 346: Graeme S. Cooper‣ ¾ Protect from
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Graeme S. Coopertaxation and tax-dr
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Adolfo Martín Jimenézcrucial for
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Adolfo Martín Jimenéz2. Action 7
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Adolfo Martín Jimenézthe use of c
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Adolfo Martín Jimenézdebts) conne
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Adolfo Martín Jimenézprior to tha
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Adolfo Martín JimenézPublic Discu
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Adolfo Martín Jimenéztax base (ex
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Adolfo Martín Jimenézmore jurisdi
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Adolfo Martín JimenézIn the final
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Adolfo Martín JimenézThe concept
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Adolfo Martín Jimenéz3.2 League o
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Adolfo Martín Jimenézadvantages o
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Adolfo Martín Jimenézbusiness str
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Adolfo Martín Jimenézwhere it cou
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Adolfo Martín Jimenézmeeting room
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Adolfo Martín Jimenéz3.4.2 OECD r
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Adolfo Martín Jimenézthe introduc
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Adolfo Martín Jimenézprovides ser
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Adolfo Martín JimenézThe only lim
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Adolfo Martín Jimenézwithin the c
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Adolfo Martín JimenézOECD limits
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Adolfo Martín Jimenéz3.5 Conclusi
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Adolfo Martín Jimenézof the OECD
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Adolfo Martín Jimenézon Article 5
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Adolfo Martín Jimenézexception to
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Adolfo Martín Jimenézunder Articl
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Adolfo Martín JimenézThe limited
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Adolfo Martín Jimenézto avoid hav
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Adolfo Martín Jimenézown framewor
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Adolfo Martín Jimenéz■■■■
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Adolfo Martín Jimenézsource count
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Adolfo Martín Jimenéztax treaties
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Adolfo Martín Jimenézprovisions.
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Adolfo Martín Jimenézthat the per
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Adolfo Martín Jimenéz5.2.4.5 Anti
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Adolfo Martín Jimenézthe rule. Th
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Adolfo Martín Jimenéz5.3 General
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Adolfo Martín Jimenézcompletely n
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Adolfo Martín Jimenézto deal with
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Adolfo Martín Jimenéz5.6 Administ
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Adolfo Martín Jimenézsecurity, vi
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Jinyan Lithe difficulty of determin
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Jinyan Liprominently in developing
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Jinyan Lion Income and on Capital 1
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Jinyan Lideducted in computing prof
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Jinyan Li3. Tax base at risk in the
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Jinyan Li25 per cent of the market
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Jinyan LiSpecific reasons for cross
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Jinyan Licreating an export volume
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Jinyan Liof information or entertai
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Jinyan Licontent can be communicate
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Jinyan LiUnlike the relationship be
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Jinyan Li3.4 Tax challenges for dev
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Jinyan Li3.4.3 Characterization of
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Jinyan Li3.5 Loss of tax baseThe ta
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Jinyan Liout-Amazon Amazon in areas
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Jinyan Liand to take advantage of t
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Jinyan Liwithholding tax on royalti
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Jinyan Liaddress situations in whic
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Jinyan Li4.3.3 “Significant busin
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Jinyan LiThe separate entity, trans
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Jinyan Lihas a catch-all effect tha
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Chapter IXTax incentives: protectin
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Tax incentives: protecting the tax
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Diane Ringinformation. Such tools i
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Diane Ringoperations and making inv
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Diane Ringtaxes). 4 Thus, BEPS prob
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Diane Ringinformation that they cur
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Diane Ringauthorities that leave co
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Diane Ringinformation to countries
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Diane Ringpolicymakers and countrie
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Diane Ringconduct an appropriately
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Diane Ring(a) Accounting approach:(
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Diane Ring(c) Controlled transactio
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Transparency and disclosure(b) A do
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Transparency and disclosuremore dif
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Transparency and disclosurewere ina
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Transparency and disclosure3.3.5.4
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Transparency and disclosureis poor.
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Transparency and disclosure(access
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Transparency and disclosurebe utili
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Transparency and disclosurethe MNE
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Transparency and disclosurerules an
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Transparency and disclosuredisclosu
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Transparency and disclosurethe size
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Transparency and disclosureAlthough
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Transparency and disclosureConventi
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Transparency and disclosureCommon R
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Transparency and disclosure(the For
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Transparency and disclosureMoreover
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Transparency and disclosureand deve
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Transparency and disclosureIn some
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Transparency and disclosureConventi
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Transparency and disclosurephrase
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Transparency and disclosuremaster f
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Transparency and disclosureWith res
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Transparency and disclosureare avai
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Transparency and disclosure5.7 Summ
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Transparency and disclosureinformat
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