Effective tax systems are critical to mobilizing domestic resources for investment in sustainable development. This Handbook addresses several issues which are of particular importance and relevance to developing countries in protecting and broadening their tax base, with a view to strengthening their capacity to increase tax revenue. It aims to identify the most suitable options available to developing countries to protect the tax base, in light of their needs, levels of capacity development and resource constraints. It has been developed through a collaborative engagement with government representatives from developing countries, members of the UN Tax Committee, international tax experts and relevant international and regional organizations.
Chapter 1. Protecting the tax base of developing countries: an overview / Hugh J. Ault and Brian J. Arnold -- Chapter 2. Taxation of income from services / Brian J. Arnold -- Chpater 3. Taxation of non-residents’ capital gains / Wei Cui -- Chapter 4. Limiting interest deductions / Peter A. Barnes -- Chapter 5. Neutralizing effects of hybrid mismatch arrangements / Peter A. Harris -- Chapter 6. Preventing tax treaty abuse / Graeme S. Cooper -- Chapter 7. Preventing avoidance of permanent establishment status / Adolfo Martín Jimenéz -- Chapter 8. Protecting the tax base in the digital economy / Jinyan Li -- Chapter 9. Tax incentives: protecting the tax base / Eric M. Zolt -- Chapter 10. Transparency and disclosure / Diane Ring.

xxi, 568 p.

9789211591095