handbook-tb

Recommendations

Info

AcknowledgementsWe would like to express our appreciation and thanks to all of the peopleand organizations involved in the development of this publication.We wish to thank the authors of the chapters, namely: Mr. BrianJ. Arnold, Mr. Hugh J. Ault, Mr. Peter A. Barnes, Mr. Graeme S. Cooper,Mr. Wei Cui, Mr. Peter A. Harris, Ms. Jinyan Li, Mr. Adolfo MartínJiménez, Ms. Diane M. Ring and Mr. Eric M. Zolt. Most of all, we aregrateful to Mr. Arnold and Mr. Ault, who, in addition to drafting twochapters, assisted us in securing commitments from the other authorsand provided invaluable technical advice in the development of theoverall content of this publication.We also wish to acknowledge the contribution of expertsfrom national tax authorities and ministries of finance of developingcountries who contributed their views and provided inputs to thedraft chapters, namely: Mr. Carlos Protto (Argentina); Mr. SyedMohammad Abu Daud (Bangladesh); Mr. Flávio A. G. M. Araújo(Brazil); Mr. Roland Atanga Fongue (Cameroon); Ms. Ana YeseniaRodríguez (Costa Rica); Mr. Edgar O. Morales (Dominican Republic);Mr. Galo Maldonado López (Ecuador); Ms. Rosma Sinaga (Indonesia);Mr. Muhammad T. Hidayatulloh (Indonesia); Ms. Mathabo Mokoko(Lesotho); Mr. Mansor Hassan (Malaysia); Ms. Laila Benchekroun(Morocco); Mr. Adesoji Bodunde Omoyele (Nigeria); Ms. Kim Jacinto-Henares (Philippines); Ms. Charadine S. Bandon (Philippines); Mr.Baye Moussa Ndoye (Senegal); Mr. Dejan Dabetic (Serbia); Ms. PhensukSangasubana (Thailand); Ms. Patience E. Rubagumya (Uganda); Mr.Alvaro C. Romano (Uruguay); Ms. Thi Thanh Binh Tran (Viet Nam);Ms. Thi Minh Tho Tran (Viet Nam); Mr. Berlin Msiska (Zambia); Mr.Max Mugari (Zimbabwe).We also acknowledge with gratitude the important role ofcurrent members of the United Nations Committee of Experts onInternational Cooperation in Tax Matters who contributed theiradvice and expertise either as members of the Advisory Group onCapacity Development or through participation in meetings organizedto review the content of this publication, namely: Mr. Ulvi Yusifov(Azerbaijan); Ms. Bernadette Butler (Bahamas); Ms. Lise-Lott Kanav
Acknowledgements(Chile); Mr. Wolfgang Lasars (Germany); Mr. Eric Nii Yarboi Mensah(Ghana); Mr. Armando Lara Yaffar (Mexico); Ms. Carmel Peters (NewZealand); Mr. Stig Sollund (Norway); Mr. Cezary Krysiak (Poland);Mr. El Hadji Ibrahima Diop (Senegal); Mr. Henry John Louie (UnitedStates of America); Mr. Ignatius K. Mvula (Zambia).We are also grateful to the heads and representatives of internationaland regional organizations, who supported and/or participatedin activities related to the development of this publication, including:Mr. Lincoln Marais, Mr. Thulani Shongwe and Ms. Nara Monkam ofthe African Tax Administration Forum (ATAF); Mr. Márcio Verdi, Mr.Socorro Velazquez and Mr. Miguel Pecho of the Inter-American Centerof Tax Administrations (CIAT); Mr. Ricardo Martner and Mr. MichaelHanni of the Economic Commission for Latin America (ECLAC); Ms.Heidi Wagner of the International Tax Compact (ITC). Most of all, wewould like to thank Mr. Pascal Saint-Amans, Ms. Marlies De Ruiter,Mr. Jacques Sasseville, Mr. David Partington and Ms. Renata Fontanaof the Organisation for Economic Co-operation and Development(OECD), for contributing their expertise and resources, including onthe occasion of jointly organized workshops aimed at discussing thecontent of this publication.We would also like to thank the Canadian Branch of theInternational Fiscal Association (IFA) for its financial support, whichhas contributed to making the development of selected chapters of thispublication possible.Finally, we also wish to acknowledge the valuable assistanceof other staff in the Financing for Development Office, namely, Ms.Irving Ojeda Alvarez, Ms. Leah McDavid, Ms. Suzette Limchoc, Ms.Mary Nolan and Ms. June Chesney, in compiling and editing thispublication.Alexander Trepelkov, Harry Tonino and Dominika Halka30 June 2015vi
Page 1 and 2: United Nations Handbookon Selected
Page 3 and 4: Copyright © June 2015United Nation
Page 5: PrefaceIn recent years, internation
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 ...
Page 25 and 26: Hugh J. Ault and Brian J. Arnoldand
Page 27 and 28: Hugh J. Ault and Brian J. Arnold(8)
Page 29 and 30: Hugh J. Ault and Brian J. Arnoldin
Page 31 and 32: Hugh J. Ault and Brian J. ArnoldOn
Page 33 and 34: Hugh J. Ault and Brian J. Arnoldsto
Page 35 and 36: Hugh J. Ault and Brian J. Arnoldbe
Page 37 and 38: Hugh J. Ault and Brian J. Arnoldmig
Page 39 and 40: Hugh J. Ault and Brian J. Arnold4.
Page 41 and 42: Hugh J. Ault and Brian J. Arnoldpar
Page 43 and 44: Hugh J. Ault and Brian J. Arnolda n
Page 45 and 46: Hugh J. Ault and Brian J. Arnoldrai
Page 47 and 48: Hugh J. Ault and Brian J. Arnoldadm
Page 49 and 50: Hugh J. Ault and Brian J. Arnoldbas
Page 51 and 52: Hugh J. Ault and Brian J. Arnold‣
Page 53 and 54: Hugh J. Ault and Brian J. ArnoldGAA
Page 55 and 56: Hugh J. Ault and Brian J. Arnold7.6
Page 57 and 58:
Hugh J. Ault and Brian J. Arnoldcom
Page 59 and 60:
Hugh J. Ault and Brian J. Arnold8.5
Page 61 and 62:
Hugh J. Ault and Brian J. Arnoldinc
Page 63 and 64:
Hugh J. Ault and Brian J. Arnoldinc
Page 65 and 66:
Hugh J. Ault and Brian J. Arnoldpay
Page 67 and 68:
Hugh J. Ault and Brian J. ArnoldThe
Page 70 and 71:
Chapter IITaxation of income from s
Page 72 and 73:
Taxation of income from servicesnot
Page 74 and 75:
Taxation of income from servicesin
Page 76 and 77:
Taxation of income from servicespra
Page 78 and 79:
Taxation of income from servicesThe
Page 80 and 81:
Taxation of income from servicesof
Page 82 and 83:
Taxation of income from servicesear
Page 84 and 85:
Taxation of income from servicesamo
Page 86 and 87:
Taxation of income from serviceswit
Page 88 and 89:
Taxation of income from servicesHow
Page 90 and 91:
Taxation of income from servicescou
Page 92 and 93:
Taxation of income from services‣
Page 94 and 95:
Taxation of income from servicestax
Page 96 and 97:
Taxation of income from servicessub
Page 98 and 99:
Taxation of income from servicesby
Page 100 and 101:
Taxation of income from servicesemp
Page 102 and 103:
Taxation of income from servicesto
Page 104 and 105:
Taxation of income from servicesman
Page 106 and 107:
Taxation of income from servicesthe
Page 108 and 109:
Taxation of income from servicessev
Page 110 and 111:
Taxation of income from servicesa n
Page 112 and 113:
Taxation of income from servicesis
Page 114 and 115:
Taxation of income from services‣
Page 116 and 117:
Taxation of income from servicesper
Page 118 and 119:
Taxation of income from serviceson
Page 120 and 121:
Taxation of income from servicesthe
Page 122 and 123:
Taxation of income from servicesa g
Page 124 and 125:
Taxation of income from servicescou
Page 126 and 127:
Taxation of income from servicespay
Page 128 and 129:
Taxation of income from servicessol
Page 130 and 131:
Chapter IIITaxation of non-resident
Page 132 and 133:
Taxation of non-residents’ capita
Page 134 and 135:
Page 136 and 137:
Page 138 and 139:
Page 140 and 141:
Page 142 and 143:
Page 144 and 145:
Page 146 and 147:
Page 148 and 149:
Page 150 and 151:
Page 152 and 153:
Page 154 and 155:
Page 156 and 157:
Page 158 and 159:
Page 160 and 161:
Page 162 and 163:
Page 164 and 165:
Page 166 and 167:
Page 168 and 169:
Page 170 and 171:
Page 172 and 173:
Page 174 and 175:
Page 176 and 177:
Page 178 and 179:
Chapter IVLimiting interest deducti
Page 180 and 181:
Limiting interest deductionspartial
Page 182 and 183:
Limiting interest deductionsthe pot
Page 184 and 185:
Limiting interest deductionspotenti
Page 186 and 187:
Limiting interest deductionsthey do
Page 188 and 189:
Limiting interest deductionsissue m
Page 190 and 191:
Limiting interest deductionsare in
Page 192 and 193:
Limiting interest deductionsSpecifi
Page 194 and 195:
Limiting interest deductions3.1.3.3
Page 196 and 197:
Limiting interest deductionsas divi
Page 198 and 199:
Limiting interest deductions‣ ¾
Page 200 and 201:
Limiting interest deductionsconnect
Page 202 and 203:
Limiting interest deductionslending
Page 204 and 205:
Limiting interest deductionsOn the
Page 206 and 207:
Limiting interest deductionsOECD Mo
Page 208 and 209:
Limiting interest deductionsHowever
Page 210 and 211:
Chapter VNeutralizing effects of hy
Page 212 and 213:
Neutralizing effects of hybrid mism
Page 214 and 215:
Page 216 and 217:
Page 218 and 219:
Page 220 and 221:
Page 222 and 223:
Page 224 and 225:
Page 226 and 227:
Page 228 and 229:
Page 230 and 231:
Page 232 and 233:
Page 234 and 235:
Page 236 and 237:
Page 238 and 239:
Page 240 and 241:
Page 242 and 243:
Page 244 and 245:
Page 246 and 247:
Page 248 and 249:
Page 250 and 251:
Page 252 and 253:
Page 254 and 255:
Page 256 and 257:
Page 258 and 259:
Page 260 and 261:
Page 262 and 263:
Page 264 and 265:
Page 266 and 267:
Page 268 and 269:
Page 270 and 271:
Page 272 and 273:
Page 274 and 275:
Page 276 and 277:
Page 278:
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
Page 295 and 296:
Peter A. Harrisa PE in the jurisdic
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,
Page 306 and 307:
Preventing tax treaty abuse‣ ¾ T
Page 308 and 309:
Preventing tax treaty abusehands of
Page 310 and 311:
Preventing tax treaty abusefor the
Page 312 and 313:
Preventing tax treaty abuseintended
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
Page 320 and 321:
Preventing tax treaty abusethe Stat
Page 322 and 323:
Preventing tax treaty abusemore of
Page 324 and 325:
Preventing tax treaty abuseSubdivis
Page 326 and 327:
Preventing tax treaty abuseii)less
Page 328 and 329:
Preventing tax treaty abuse2.3.1.2
Page 330 and 331:
Preventing tax treaty abusesubparag
Page 332 and 333:
Preventing tax treaty abuseby seven
Page 334 and 335:
Preventing tax treaty abuseExample
Page 336 and 337:
Preventing tax treaty abuseaccordan
Page 338 and 339:
Preventing tax treaty abuse‣ ¾ T
Page 340 and 341:
Preventing tax treaty abuseboth Sta
Page 342 and 343:
Preventing tax treaty abusenon-taxa
Page 344 and 345:
Preventing tax treaty abuseare mean
Page 346 and 347:
Preventing tax treaty abuseOne of t
Page 348 and 349:
Chapter VIIPreventing avoidance of
Page 350 and 351:
Preventing avoidance of permanent e
Page 352 and 353:
Page 354 and 355:
Page 356 and 357:
Page 358 and 359:
Page 360 and 361:
Page 362 and 363:
Page 364 and 365:
Page 366 and 367:
Page 368 and 369:
Page 370 and 371:
Page 372 and 373:
Page 374 and 375:
Page 376 and 377:
Page 378 and 379:
Page 380 and 381:
Page 382 and 383:
Page 384 and 385:
Page 386 and 387:
Page 388 and 389:
Page 390 and 391:
Page 392 and 393:
Page 394 and 395:
Page 396 and 397:
Page 398 and 399:
Page 400 and 401:
Page 402 and 403:
Page 404 and 405:
Page 406 and 407:
Page 408 and 409:
Page 410 and 411:
Page 412 and 413:
Page 414 and 415:
Page 416 and 417:
Page 418 and 419:
Page 420 and 421:
Page 422 and 423:
Page 424 and 425:
Page 426 and 427:
Page 428 and 429:
Page 430 and 431:
Chapter VIIIProtecting the tax base
Page 432 and 433:
Protecting the tax base in the digi
Page 434 and 435:
Page 436 and 437:
Page 438 and 439:
Page 440 and 441:
Page 442 and 443:
Page 444 and 445:
Page 446 and 447:
Page 448 and 449:
Page 450 and 451:
Page 452 and 453:
Page 454 and 455:
Page 456 and 457:
Page 458 and 459:
Page 460 and 461:
Page 462 and 463:
Page 464 and 465:
Page 466 and 467:
Page 468 and 469:
Page 470 and 471:
Page 472:
Page 475 and 476:
Eric M. Zoltincentives are bad in t
Page 477 and 478:
Eric M. Zoltoption, and taxes are j
Page 479 and 480:
Eric M. ZoltWhile tax incentives ca
Page 481 and 482:
Eric M. Zoltdisguised tax incentive
Page 483 and 484:
Eric M. Zoltif the foreign investor
Page 485 and 486:
Eric M. ZoltNew foreign direct inve
Page 487 and 488:
Eric M. Zoltto avoid paying taxes o
Page 489 and 490:
Eric M. Zoltshould be the monitorin
Page 491 and 492:
Eric M. Zolt2.2 Design consideratio
Page 493 and 494:
Eric M. Zoltwith the creation of a
Page 495 and 496:
Eric M. Zolt2.2.1.3 Tax holidaysIn
Page 497 and 498:
Eric M. ZoltInvestment allowances a
Page 499 and 500:
Eric M. Zoltmechanism, investors ha
Page 501 and 502:
Eric M. Zolt2.2.2.6 Transfer pricin
Page 503 and 504:
Eric M. Zoltthat offers tax privile
Page 505 and 506:
Eric M. Zolt6. Calculate the amount
Page 507 and 508:
Eric M. ZoltFor an investor, the to
Page 509 and 510:
Eric M. Zoltthe right of source cou
Page 511 and 512:
Eric M. Zoltincome either when earn
Page 513 and 514:
Eric M. Zolt‣ ¾ “Broad approac
Page 515 and 516:
Eric M. ZoltThe insight here is tha
Page 517 and 518:
Eric M. Zoltattributable to develop
Page 520 and 521:
Chapter XTransparency and disclosur
Page 522 and 523:
Transparency and disclosure1.4 Perv
Page 524 and 525:
Transparency and disclosure2.2.2 Vo
Page 526 and 527:
Transparency and disclosureis inten
Page 528 and 529:
Transparency and disclosureon the O
Page 530 and 531:
Transparency and disclosureand conc
Page 532 and 533:
Transparency and disclosureimproved
Page 534 and 535:
Transparency and disclosureenhancem
Page 536 and 537:
Transparency and disclosureobservat
Page 538 and 539:
Transparency and disclosurethey fac
Page 541 and 542:
Diane Ringunder review. To assist i
Page 543 and 544:
Diane Ring(b) Reporting oversight:
Page 545 and 546:
Diane Ringpermanent establishment (
Page 547 and 548:
Diane Ringparticular, may face this
Page 549 and 550:
Diane Ringto tax authorities under
Page 551 and 552:
Diane RingBusiness organizations, i
Page 553 and 554:
Diane RingThere is, however, anothe
Page 555 and 556:
Diane Ringin a jurisdiction will be
Page 557 and 558:
Diane Ringbe important to bear in m
Page 559 and 560:
Diane Ring3.3.6.2.3 DomesticThe pro
Page 561 and 562:
Diane Ringexpertise to developing-c
Page 563 and 564:
Diane Ring3.4 Disclosure of aggress
Page 565 and 566:
Diane Ringdisclosure. But it is not
Page 567 and 568:
Diane Ring4.2.3 ChallengesSuccessfu
Page 569 and 570:
Diane RingMuch of the discussion an
Page 571 and 572:
Diane Ringcase of an individual) of
Page 573 and 574:
Diane Ring4.3.4.3.1 ReciprocityThe
Page 575 and 576:
Diane Ring4.4 Industry-specific rep
Page 577 and 578:
Diane Ringdisclosure and confidenti
Page 579 and 580:
Diane Ring5.2 Article 26 of the Mod
Page 581 and 582:
Diane Ring5.2.3 Information sought
Page 583 and 584:
Diane RingModel Convention). The pr
Page 585 and 586:
Diane Ringdetail the expectations r
Page 587 and 588:
Diane Ringa position to negotiate m
Page 589 and 590:
Diane Ringand disclosure regarding
Page 591:
Diane Ringautomatic exchange on a n
show all

handbook-tb

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?