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Efforts by multinational corporations to avoid paying taxes in developing countries have a big impact on the ability of those countries to provide public services to their population.

The report focuses into a technique utilized to avoid Capital Gains Tax – called Offshore Indirect Transfers – and looks into seven distinct concrete cases that resulted in over $2.2 billion in avoided taxes. Additionally, the report provides information for CSOs to lobby their countries for strengthening domestic legislation and their bilateral tax treaties.

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