United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries / UN.

Format:

Book

Government document

Author/Creator:

UN.

Language:

English

Subjects (All):

Economic and Social Development.

Local Subjects:

Economic and Social Development.

Physical Description:

1 online resource (590 pages)

Place of Publication:

[Place of publication not identified] : United Nations, 2015.

System Details:

text file

Summary:

Taxation plays a critical role in promoting sustainable development and developing countries face significant challenges in mobilizing domestic resources. This publication analyses a number of topics which are of particular interest and relevance to developing countries in raising revenues and protecting the tax base. It aims at providing practical assistance to these countries in assessing and addressing the relevant issues in an effective way. Primary audiences are officials of national tax authorities and ministries of finance in developing countries, other professionals dealing with tax matters, the general public, media and universities.

Contents:

Preface

Acknowledgements

Introduction

Protecting the tax base of developing countries: an overview

Taxation of income from services

Taxation of non-residents' capital gains

Limiting interest deductions

Neutralizing effects of hybrid mismatch arrangements

Preventing tax treaty abuse

Preventing avoidance of permanent establishment status

Protecting the tax base in the digital economy

Tax incentives: protecting the tax base

Transparency and disclosure.

ISBN:

9789210572361

Access Restriction:

Restricted for use by site license.