Documents & Reports

The Taxation of Offshore Indirect Transfers (Vol. 3) : Comments Received on Public Discussion Draft (English)


The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether or not such transfers should be taxed in the country...  See More +


  • 2018/10/01 16:43:02
  • Working Paper;
  • 128321
  • 3
  • 3 (See all volumes)
  • World
  • The World Region
  • 2018/10/15 16:41:05
  • Disclosed
  • Comments Received on Public Discussion Draft
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Complete Report in English

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