Documents & Reports

The Taxation of Offshore Indirect Transfers : a toolkit - draft version 2 (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 +

Document also available in : Spanish, French


  • 2018/07/01 14:52:01
  • Working Paper;
  • 128321
  • 1
  • 3 (See all volumes)
  • World
  • The World Region
  • 2018/07/12 14:51:15
  • Disclosed
  • a toolkit - draft version 2
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Complete Report in English

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