Capital Gains Taxes and Indirect Offshore Transfers
Name:
rr-capital-gains-taxes-offshor ...
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1.354Mb
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PDF
Description:
English paper
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.