The Taxation of Offshore Indirect Transfers (Vol. 1 of 3) : a toolkit - draft version 2 (Spanish)

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 in which the underlying asset is located? (ii) To which types of assets do these considerations suggest that any such taxation should apply? (iii) How can such taxation, if adopted, best be designed...
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The Taxation of Offshore Indirect Transfers (Vol. 1 of 3) : a toolkit - draft version 2 (Spanish). The Platform for Collaboration on Tax Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/947721531422443885

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