【特别提醒】税务合作平台（PCT）发布《对境外间接转让的税收征管工具》（EN）

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Platformfor Collaboration on Tax releases toolkit to help developing countries tacklethe complex issues around taxing offshore indirect transfers of assets
04/06/2020 - The Platform for Collaboration on Tax (PCT) released a Toolkiton the Taxation of Offshore Indirect Transfers (OIT) providing guidance on thedesign and implementation issues when one country seeks to tax gains on thesale of interests in an entity owning assets located in that country by anentity which is a tax resident in another country. This is the third Toolkit1published by the PCT to provide guidance on areas of international taxation ofparticular concern to developing countries.
This toolkit addresses a concern of particular significance to developingcountries, mostly but not exclusively natural resource rich countries—primarilyfrom the perspective of the country where the underlying assets are located.Taxation of the indirect transfer of assets such as mineral rights, and otherassets generating location specific such as licensing rights fortelecommunications, has been the subject of protracted public interest. Thistopic is a concern in many developing countries, magnified by the revenuechallenges that governments around the world face as a consequence of theCOVID-19 crisis.
The significance of this issue was recognised in the development of theOECD led Multilateral Convention to Implement Tax Treaty Related Measures toPrevent BEPS (the "MLI"). The MLI includes a provision based upon theOECD and UN model tax conventions, for purposes of extending the reach ofexisting tax treaties to allocate rights to tax such indirect transfers tolocation countries, should treaty partners so choose.
The toolkit assesses the economic rationale for such an allocation oftaxing rights on such transfers to the country where the underlying assets arelocated. The toolkit proposes that location countries may wish to tax offshoreindirect transfers of at least those assets which are immovable—within themeaning of current UN and OECD model treaties—and perhaps additional assetsthat also generate location specific rents. If location countries do wish toextend taxing rights to such transfers the toolkit suggests two models fordomestic legislation which such countries may adopt.
The first model seeks to tax the resident asset owner under the deemeddisposal model- treating it as having realised the gain on the assets inquestion immediately before the transfer and reacquired the asset immediatelyafter the transfer. The second model seeks to tax instead the non-residentseller of the asset. The toolkit also suggests a model definition of immovableproperty for the purposes of such domestic legislation and provides furtherguidance to support enforcement and collection.
This toolkit takes into account extensive comments received during tworounds of public consultation in 2017 and 2018 from numerous groupsrepresenting country authorities, civil society organisation and the privatesector.
The launch of this toolkit will be complemented with a launch webinar inthe coming weeks. French and Spanish versions of the toolkit will follow, aswell as virtual learning opportunities based on the toolkit.
The PCT is a joint initiative of the International Monetary Fund (IMF), theOrganisation for Economic Cooperation and Development (OECD), the UnitedNations (UN) and the World Bank Group (WBG). The PCT Secretariat is generouslysupported by the governments of Japan, Luxembourg, the Netherlands, Norway,Switzerland, and the United Kingdom. More information can be found on the PCT sofficial website.
  
Media queries should be directed to:
IMF: media@imf.org
OECD: ctp.communications@oecd.org
UN: ffdoffice@un.org
World Bank Group: Joseph Rebello, jrebello@worldbankgroup.org
  
1 The PCT released a toolkit on Options for Low Income Countries  Effectiveand Efficient Use of Tax Incentives for Investment in 2015, and another forAddressing Difficulties in Accessing Comparables Data for Transfer PricingAnalyses in 2017. Others are in varying stages of development and publiccomment.

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