News & Analysis as of

Jurisdiction Organization for Economic Co-operation and Development

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

15% Global Minimum Tax Rate: Draft Legislation lodged in Jersey

Walkers on

Following Jersey's intention to implement the OECD proposals for a 15% global minimum tax rate (known as "Pillar 2") in May 2024, draft legislation has now been lodged introducing a new standalone Multinational Corporate...more

Conyers

Unveiling Tax Realities: Debunking Myths about the British Virgin Islands

Conyers on

In this review of taxation and the British Virgin Islands, Conyers Corporate Counsel Nicholas Kuria discusses some of the most commonly misunderstood notions relating to the use of offshore jurisdictions, with a focus on the...more

Eversheds Sutherland (US) LLP

Bermuda corporate income tax consultation: impact on reinsurance agreements

Bermuda has announced that it is considering the implementation of a new corporate income tax regime to be effective on or after January 1, 2025, in response to the OECD’s BEPS Pillar II global minimum tax rules. The...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

World Law Group

A Conversation with Drago Kos, Chair of OECD Working Group on Bribery in International Business Transactions

World Law Group on

In a conversation with Drago Kos, Chair of the Organisation for Economic Co-operation and Development (OECD) Working Group on Bribery (WGB) in International Business Transactions, World Law Group asked him about the new...more

WilmerHale

Bribery Act 2010: Ten Years On

WilmerHale on

Ten years have passed since the introduction of the UK’s primary anti-corruption law, the Bribery Act 2010 (“the Act”). This article examines the extent to which the Act has lived up to its billing as the international “gold...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

WilmerHale

Anti-corruption in International Arbitration: a toolkit for arbitrators

WilmerHale on

Last month, the Competence Centre Arbitration and Crime, together with the Basel Institute on Governance, released a toolkit for arbitrators aimed at helping them to identify and deal with allegations of corruption and money...more

Foodman CPAs & Advisors

Financial Institutions and Golden Passports

On October 16, 2018, the Organization for Economic Cooperation and Development (OECD) issued guidance to Financial Institutions (FIs) regarding what is known as “Golden Passports”. ...more

White & Case LLP

Belgian draft law ratifying the MLI: A new paradigm in international tax law

White & Case LLP on

On February 4th, 2019, the Belgian government released a draft law ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention") and the...more

Pillsbury Winthrop Shaw Pittman LLP

The Cape Town Convention in the UK: Effective 1 November 2015

Following accession to the Cape Town Convention1 by the UK on 27 July 2015, the International Interests in Aircraft Equipment (Cape Town Convention) Regulations 2015 (the “Regulations”) will enter into force on 1 November...more

Katten Muchin Rosenman LLP

OECD Publishes Initial Recommendations on BEPS

On September 16, the Organisation of Economic Co-operation and Development (OECD) published a set of recommendations for a coordinated approach to fight tax avoidance by multinational enterprises under the Base Erosion and...more

The Volkov Law Group

Corruption And International Enforcement

The Volkov Law Group on

International enforcement of corruption laws is increasing but far slower than many predicted. ...more

14 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide