The Resource The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?

The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?

Label
The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?
Title
The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?
Creator
Subject
Language
eng
Summary
This article criticizes the EU concept of economic substance regarding Commonwealth Caribbean international financial jurisdictions, refuting the arguments on which it is based and demonstrating the impracticality of the "test of substance" under Criterion 2.2. It also argues that common law is effective in addressing tax avoidance and determining substance
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 9 ; p. 516-523
http://library.link/vocab/creatorName
  • Yearwood, R.R.F
  • Nicholls, A.D. (Alicia)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • European Union
  • OECD
  • economic substance
  • value creation
  • tax avoidance
  • blacklist
  • Code of Conduct
Label
The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?
Instantiates
Publication
Label
The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?
Publication

Library Locations

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      52.3736660 4.9336932
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