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Offshore transfers policies and divergent views Mitchell A. Kane

By: Kane, Mitchell A .

Material type: Article

ArticlePublisher: 2018Subject(s): SOCIEDADES EXTRANJERAS

| RENTAS EXTRANJERAS

| IMPUESTOS

| PARAISOS FISCALES

| EVASION FISCAL

| PAISES EN DESARROLLO

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 331-338Summary: This article considers the effort of jurisdictions to tax the gain of foreign persons resulting from offshore asset sales, examines the range of approaches taken by OECD and non-OECD countries, explores some of the basic underlying policy considerations, and demonstrates several reasons why developing countries might consider a more expansive approach.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2018/4/5-18 (Browse shelf)	Available		BIT/2018/4/5-18

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Previous	BIT/2018/4/5-15 Comment on Miranda Stewart's "Redistribution between rich and poor countries"	BIT/2018/4/5-16 Transfer pricing regimes for developing countries	BIT/2018/4/5-17 The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice	BIT/2018/4/5-18 Offshore transfers	BIT/2018/4/5-2 Value creation : a standard in search of a process	BIT/2018/4/5-3 "Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative	BIT/2018/4/5-4 Country-by-country reporting and the international allocation of taxing rights	Next

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Resumen.

This article considers the effort of jurisdictions to tax the gain of foreign persons resulting from offshore asset sales, examines the range of approaches taken by OECD and non-OECD countries, explores some of the basic underlying policy considerations, and demonstrates several reasons why developing countries might consider a more expansive approach.

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Offshore transfers policies and divergent views Mitchell A. Kane

By: Kane, Mitchell A.

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By: Kane, Mitchell A .