Offshore indirect transfers and their future in international tax by Luis de la Cruz
By: Cruz, Luis de la
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Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | RENTAS EXTRANJERAS | IMPUESTOS | POLITICA FISCAL | TRATADOS INTERNACIONALES
In:
Tax Notes International v. 117, n. 1, January 6 2025, p. 39-51Summary: In this article, de la Cruz explains the taxation of offshore indirect transfers.
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| Artículos | IEF | IEF | OP 138-Bis/2025/117/1-3 (Browse shelf) | Available | OP 138-Bis/2025/117/1-3 |
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| OP 138-Bis/2025/117/11 Tax Notes International | OP 138-Bis/2025/117/1-2 Shaping the international tax cooperation regime | OP 138-Bis/2025/117/12 Tax Notes International | OP 138-Bis/2025/117/1-3 Offshore indirect transfers and their future in international tax | OP 138-Bis/2025/117/13 Tax Notes International | OP 138-Bis/2025/117/1-4 The two-pillar solution | OP 138-Bis/2025/117/2 Tax Notes International |
In this article, de la Cruz explains the taxation of offshore indirect transfers.
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