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Designed by the Graphic Design Unit - DPI - United NationsISBN 978-92-1-159109-5
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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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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
Page 541 and 542: Diane Ringunder review. To assist i
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Page 559 and 560: Diane Ring3.3.6.2.3 DomesticThe pro
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