Capital Gains Taxes and Indirect Offshore Transfers
Name:
rr-capital-gains-taxes-offshor ...
Size:
1.403Mb
Format:
PDF
Description:
English report
Document type
Research reportDescription
Efforts by multinational corporations to avoid paying taxes in developing countries have a big impact on the ability of those countries to provide public services to their population. The report focuses into a technique utilized to avoid Capital Gains Tax – called Offshore Indirect Transfers – and looks into seven distinct concrete cases that resulted in over $2.2 billion in avoided taxes. Additionally, the report provides information for CSOs to lobby their countries for strengthening domestic legislation and their bilateral tax treaties.