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Jurisdiction Organization for Economic Co-operation and Development European Union

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

Walkers

Guernsey Guide: legal, regulatory, transparency and supervisory framework

Walkers on

This briefing explains Guernsey’s adoption of rigorous international tax and regulatory standards, which, in conjunction with its local tax law, make it an ideal location for investment funds and other investment vehicles....more

Eversheds Sutherland (US) LLP

Impermanent establishments, COVID-19, and the OECD’s response

At the request of concerned countries, the Organisation for Economic Co-operation and Development (OECD) Secretariat has weighed in on tax considerations that are important both to businesses and to their employees as they...more

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