Group collaboration draft

The plan includes an evaluation and reporting mechanism for a comprehensive, community sustainability program that references environmental, economic and equity elements.

Group collaboration draft

To give our colleagues who work in those languages a full opportunity to give us their feedback, we Group collaboration draft extended the comment period to October 20th, The Platform for Collaboration on Tax — a joint initiative of the International Monetary Fund IMFOECD, United Nations and World Bank Group — is seeking public feedback on a draft toolkit designed to help developing countries tackle the complexities of taxing offshore indirect transfers of assets, a practice by which some multinational corporations try to minimize their tax liability.

It has become a relatively common practice for some multinational corporations trying to minimize their tax burden, and is an increasingly critical tax issue in a globalized world. It emphasizes extractive and other industries in developing countries, and considers the current standards in the OECD and the U.

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The toolkit discusses economic considerations that may guide policy in this area, the types of assets that could appropriately attract tax when transferred indirectly offshore, implementation challenges that countries face, and options which could be used to enforce such a tax.

The toolkit responds to a request by the Development Working Group of the G20, and is part of a series the Platform is preparing to help developing countries design their tax policies, keeping in mind that those countries may have limitations in their capacity to administer their tax systems.

Previous reports have included discussions of tax incentives, and external support for building tax capacity in developing countries. The Platform partners now seek comments by October 20, from all interested stakeholders on this draft. The Platform aims to release the final toolkit by the end of Questions to consider 1.

Does this draft toolkit effectively address the rationale s for taxing offshore indirect transfers of assets?

Does it lay out a clear principle for taxing offshore indirect transfers of assets? Is the definition of an offshore indirect transfer of assets satisfactory?

Is the discussion regarding source and residence taxation in this context balanced and robustly argued? Is the suggested possible expansion of the definition of immovable property for the purposes of the taxation of offshore indirect transfers reasonable?

Is the concept of location-specific rents helpful in addressing these issues? If so, how is it best formulated in practical terms? Are there other implementation approaches that should be considered?

Are the complexities in the taxation of these international transactions adequately represented?

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Please do not restrict yourself to these questions; any other views you have on addressing the taxation of offshore indirect transfers of assets would be welcome.

Comments and inputs on the draft will be published, and will be taken into consideration in finalizing the toolkit. Spanish and French language versions of the toolkit are forthcoming and will also be posted for comment.

Comments should be sent by e-mail no later than October 20, to taxcollaborationplatform worldbank.

Group collaboration draft

Please note that all comments received will be made publicly available. Media queries should be directed to:Draft the meeting ground rules and protocols (also called a group charter, meeting plan or convening document). Stage 2: Searching for Agreement: The Deliberation Stage Once all the stakeholders have been contacted, the first meeting convened, and the protocols ratified, the participants can begin to deliberate the substantive issues.

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Start Collaborating. Oklahomans for Cannabis, a group led by Oklahomans for Health co-founder Frank Grove, opposes the collaborative draft and released its own draft legislation the previous week. This discussion draft has been prepared in the framework of the Platform for Collaboration on Tax under the responsibility of the Secretariats and Staff of the four organisations.

Group collaboration draft

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