Partner Organizations
![International Monetary Found](/sites/pct/files/2019-06/imf_0.png)
![Organisation for Economic Co-operation and Development](/sites/pct/files/2020-01/oecd-grayscale.png)
![United Nations](/sites/pct/files/2019-06/un_0.png)
![World Bank Group](/sites/pct/files/2019-06/wbg.png)
Development Partners
The Platform for Collaboration on Tax is also supported by the governments of
![France](/sites/pct/files/2021-06/france-png-transparent.png)
France
![Japan Ministry of Finance](/sites/pct/files/2019-12/japan.png)
Japan
![Ministry of Foreign Affairs of The Netherlands](/sites/pct/files/2020-01/RO_BZ_Logo_2_RGB_pos%20op%20wit_x_en.png)
The Netherlands
![Norway Ministry of Development](/sites/pct/files/2019-12/norad.png)
Norway
![Switzerland](/sites/pct/files/2019-12/130-BL_En_WBF_SECO_CMYK_pos_quer.png)
Switzerland
![United Kingdom](/sites/pct/files/2020-03/ukaid-logo.png)
United Kingdom
Access the online version.
Access the online French version.
Access the online Spanish version.
This toolkit provides an analysis of and options for the tax treatment of Offshore Indirect Transfers (OITs).
This toolkit attempts to address some of the challenges associated with difficulties in accessing comparables data.
This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries.