The UN’s Financing for Development Office has released the United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, compiling in one publication ten papers on base erosion authored by prominent international tax professors.
The handbook, launched during the UN Conference on Financing for Development held in Addis Ababa July 13–16, addresses base erosion issues most relevant to developing countries based on consultations with country tax officials.
The papers address some issues that are not included in the OECD base erosion profit shifting action plan, such as issues associated with taxing nonresident capital gains.
Papers included in the handbook are as follows:
- Protecting the tax base of developing countries: an overview, by Hugh J. Ault, Boston College Law School and Brian J. Arnold, Canadian Tax Foundation
- Taxation of income from services, by Brian J. Arnold, Canadian Tax Foundation
- Taxation of non-residents’ capital gains, by Wei Cui, University of British Columbia
- Limiting interest deductions, by Peter Barnes, Duke University
- Neutralizing effects of hybrid mismatch arrangements, by Peter Harris, University of Cambridge
- Preventing tax treaty abuse, by Graeme S. Cooper, University of Sydney
- Preventing avoidance of permanent establishment status, by Adolfo Martín Jiménez , University of Cadiz
- Protecting the tax base in the digital economy, Jinyan Li, Osgoode Hall Law School, York University
- Tax incentives: protecting the tax base, by Eric M. Zolt, UCLA School of Law
- Transparency and disclosure, by Diane Ring, Boston College Law School
Some of the papers were released last September by the UN in preparation for a workshop on base erosion.
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