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  • Companies in low- or no-tax jurisdictions must show ‘economic substance’

    • September 27, 2020
    • Posted by: BlueAzurite
    • Category: Non classé
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    In countries with low- or no tax, firms must have staff, premises, expenses and activities aligned with the company’s nature.
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  • BEPS Pillar Two reflects radically changing world of corporate taxation

    • September 16, 2020
    • Posted by: BlueAzurite
    • Category: Non classé
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    Base erosion and profit shifting, occurs when multinationals exploit tax legislative gaps between countries to reduce or eliminate the taxation of profits.
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