Partner Organizations




Development Partners






This report responds to the February 2025 request in the G20 Chair’s Summary of the Finance Ministers and Central Bank Governors Meeting for “…the partners of the Platform for Collaboration on Tax (PCT) and regional organizations to coordinate and report on progress in strengthening capacity-building frameworks to enhance the effectiveness and efficiency of technical assistance, as stated in the Rio de Janeiro G20 Ministerial Declaration on International Tax Cooperation.”
These principles support policymakers in maximizing the benefits of tax incentives while minimizing risks to revenue, fairness, and governance.
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).