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

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.
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Taxation of income from services You do not have access to this content

English
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With the support of the G20 nations, in 2012 the Organisation for Economic Co-operation and Development (OECD) launched an ambitious project to deal with base erosion and profit shifting (BEPS) by multinational enterprises. In July 2013, the OECD issued an Action Plan on Base Erosion and Profit Shifting (OECD Action Plan on BEPS), involving 15 actions to be taken to prevent base erosion and profit shifting. These actions range from the completion of ongoing work by the OECD dealing with hybrid mismatch arrangements and transfer pricing to an examination of the effects of the digital economy on base erosion and profit shifting and the possibility of a multilateral treaty as a means of implementing tax treaty measures intended to prevent base erosion and profit shifting. A tight timeframe was set for the implementation of the OECD project on BEPS, with many of the actions to be completed by September 2014, others by September 2015 and the balance by the end of 2015.