Source: OECD
The commentary
On page 10 of the Report there is a roadmap mentioned for enhancing international tax transparency on real estate. In February 2023, the OECD was invited to prepare a report that explores options to enhance international tax transparency on real estate, including on acquisitions of real estate abroad (Annex C), that assesses the tax compliance risks and needs associated with real estate held abroad and lays out proposals for short-term improvements and longer-term structural enhancements.
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