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?
Resource Information
The item The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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?
- Label
- The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-European-Unions-economic-substance-rules-in/AW57ZKpeW7Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-European-Unions-economic-substance-rules-in/AW57ZKpeW7Y/">The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-European-Unions-economic-substance-rules-in/AW57ZKpeW7Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-European-Unions-economic-substance-rules-in/AW57ZKpeW7Y/">The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
