Documents & Reports

The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (Spanish)

Abstract

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 : English, French

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Complete Report in Spanish

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