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OECD: Taxation of offshore indirect transfers, guidance for developing countries

OECD: Taxation of offshore indirect transfers, guidance

The Organisation for Economic Cooperation and Development (OECD) today announced the release of a “toolkit” on the taxation of offshore indirect transfers.


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The toolkit on the taxation of offshore indirect transfers provides guidance on the design and implementation issues when one country seeks to tax gains on the sale of interests in an entity owning assets located in that country by an entity that is a tax resident in another country.

According to the OECD, this is the third toolkit to provide guidance on areas of international taxation of particular concern to developing countries (and in particular, to natural resource-rich countries). The taxation of the indirect transfer of assets such as mineral rights and other assets generating location specific such as licensing rights for telecommunications is a topic of concern for many developing countries.

Read the OECD release

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