The Platform for the Collaboration on Tax has released a toolkit on taxation of offshore indirect transfer of assets. The toolkit was unveiled during a webinar that was attended by over 200 attendees on 23rd July 2020. A recording of the webinar and copies of the presentations can be viewed by clicking here. 

This new toolkit guides on issues involved in the taxation of indirect transfer of assets and suggestions for legislation and implementation considerations for countries who choose to tax such transfers to capture the revenue potential presented by the capital gains realised through such transfers. The toolkit can be accessed via the PCT website.