Revised 'offshore indirect transfer toolkit' removes preference within two OIT taxation models

Jul 18,2018

The Platform for Collaboration on Tax - a joint initiative of the IMF, OECD, UN and World Bank Group releases revised draft toolkit (version 2) on taxation of offshore indirect transfers of assets ('OIT'), invites comments on the revised draft by September 24th; Based on the comments received on earlier draft, the revised draft introduces the idea that there are commercial reasons for OITs and reduces the previous emphasis on tax avoidance and the rationale for taxing OITs as an anti-avoidanc...

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