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Corporate Taxes › Economic Substance Doctrine › Cayman Islands

Conyers

Revised Economic Substance Guidance Notes: Further Clarity for Entities Claiming to be Tax Resident Outside the Cayman Islands

Conyers on

The Department for International Tax Co-operation (DITC) issued a revised version (version 3.2) of the Guidance on Economic Substance For Geographically Mobile Activities in July 2022 (Revised ES Guidance Notes)....more

Conyers

Hard Deadline for Filing 2019 Economic Substance Return Upcoming on 30 April 2021

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Relevant entities carrying on all types of relevant activity (except for those carrying on intellectual property business) under the International Tax Co-operation (Economic Substance) Act (2021 Revision) (“ES Act”) with a...more

Orrick, Herrington & Sutcliffe LLP

New Offshore Economic Substance Rules Could Spell Significant Concern for PE Funds and Bermuda/Cayman/BVI-Based Structures

Orrick, Herrington & Sutcliffe LLP on

Traditionally, in the world of international tax planning, it has not been uncommon to see corporate structures utilizing entities organized in offshore jurisdictions that do not impose an income tax on corporate earnings –...more

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