Documents & Reports

The platform for collaboration on tax : Projet soumis à commentaires : L'imposition des transferts indirects opérés à l'étranger – une boîte à outils (French)


The report outlines two main approaches for enforcing of taxation of OITs by the country in which the asset is located—provisions for which require careful drafting. It identifies the two main approaches for so doing and again provides sample simplified...  See More +

Document also available in : English, Spanish


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Complete Report in French

Official version of document (may contain signatures, etc)

*The text version is uncorrected OCR text and is included solely to benefit users with slow connectivity.