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Jurisdiction European Union Economic Substance Doctrine

Conyers

Ten Things You Need To Know About… BVI Economic Substance

Conyers on

The British Virgin Islands (the BVI), along with most other major offshore jurisdictions, has introduced “economic substance” requirements for entities carrying on certain specified activities. This economic substance regime...more

Seward & Kissel LLP

Republic of the Marshall Islands Removed from EU List of Non-Cooperative Jurisdictions

Seward & Kissel LLP on

The European Union (EU) list of non-cooperative jurisdictions for tax purposes was established in December 2017 as part of its external strategy on taxation with the aim of contributing to ongoing efforts to promote tax good...more

McDermott Will & Emery

The Economic Substance Requirements

McDermott Will & Emery on

In order to address concerns raised by the EU Code of Conduct Group, a number of jurisdictions have recently taken steps to meet the European Union’s tax good governance principles by introducing “substance” rules for...more

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