Skip to Main Navigation

The Taxation of Offshore Indirect Transfers (Vol. 2 of 3) : 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? (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...
See More

DETAILS

DOWNLOADS

COMPLETE REPORT

Official version of document (may contain signatures, etc)


Citation

The Taxation of Offshore Indirect Transfers (Vol. 2 of 3) : platform responses to first set of public comments (Spanish). The Platform for Collaboration on Tax Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/972691531755885968

This document is being processed or is not available.