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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 in which the underlying asset is located? ... See More +

Working Paper 128321 OCT 01, 2018

Disclosed

The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (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? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

The Taxation of Offshore Indirect Transfers : 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? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

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

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? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

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

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? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

The Taxation of Offshore Indirect Transfers (Vol. 2) : platform responses to first set of public comments (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 in which the underlying asset is located? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed

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 in which the underlying asset is located? ... See More +

Working Paper 128321 JUL 01, 2018

Disclosed