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United Nations Handbookon Selected Issues inProtectingthe Tax Baseof Developing CountriesEdited byAlexander Trepelkov, Harry Tonino and Dominika HalkaasdfUnited NationsNew York, 2015
Copyright © June 2015United NationsAll rights reservedThe views, opinions and interpretationsexpressed in thispublication are those of theauthors and are not necessarilythose of the United Nations, itsSecretariat or the Committeeof Experts on InternationalCooperation in Tax Matters,nor of any of the persons/organizationsthat contributed to itsdevelopment.For further information, please contact:United NationsDepartment of Economic and Social AffairsFinancing for Development OfficeUnited Nations SecretariatTwo UN Plaza, Room DC2-2170New York, N.Y. 10017, USATel: (1-212) 963-7633Fax: (1-212) 963-0443e-mail: TaxffdCapDev@un.org
Page 1: United Nations Handbookon Selected
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
Page 12 and 13: ContentsPreface ...................
Page 14 and 15: ContentsChapter IITaxation of incom
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
Page 22: Contents5.5 Regional agreements ...
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Hugh J. Ault and Brian J. Arnoldinc
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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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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 abuseintended
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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 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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