The UN’s Financing for Development Office has released papers authored by prominent international tax professors in preparation for a workshop, “Tax Base Protection for Developing Countries,” to be held on Sept. 23.
The workshop is the second of a series organized by the UN in cooperation with the OECD Center for Tax Policy and Administration.
The following papers were released:
- Preventing the Artificial Avoidance of PE Status, by Adolfo Martín Jiménez , University of Cadiz
- Neutralizing Effects of Hybrid Mismatch Arrangements, by Peter Harris, University of Cambridge
- Limiting Interest Deductions, by Peter Barnes, Duke University
- Taxation of Capital Gains, by Wei Cui, University of British Columbia
- Preventing Tax Treaty Abuse, by Graeme S. Cooper, University of Sydney
- Transparency and Disclosure, by Diane Ring, Boston College Law School
See also, Tentative Workshop Programme, Note by UN Subcommittee on BEPS
(Update 7/16/2015: this article has been updated to remove all links because the linked pages have been removed from the UN website)
