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    Capital Gains Taxes and Indirect Offshore Transfers

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    Description:
    English paper
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    Author(s)
    Alencar, Henrique
    Neck, Judith van
    Publication date
    2020-07-22
    Subject
    Inequality
    Keywords
    taxation
    capital gains tax
    tax avoidance
    developing countries
    Country
    India
    Namibia
    Peru
    Uganda
    Vietnam
    
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    Publisher(s)
    Oxfam
    Finance Uncovered
    Document type
    Research report
    Description

    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.

    Pages
    30
    URI
    http://hdl.handle.net/10546/621031
    Additional Links
    http://policy-practice.oxfam.org.uk/publications/capital-gains-taxes-and-indirect-offshore-transfers-621031
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