月: 2019年4月
新しい経済的実体を脱出または回避する方法 (それは) 法律または規制
The worldwide industry of non-resident, low tax or tax neutral companies is panicking: all the big accounting firms (Deloitte, Ernest and Young, KMPG, and PWC) have been overwhelmed by a wave of recent legislation adopted by many jurisdictions at once. The call (shot?) has been made by the European Commission in Brussels regarding the non-cooperative tax jurisdictions. Some people will believe that it targets only small players, and others will believe that it only affects big players. In fact it is targeting every body. The biggest players affected are Chinese companies incorporated in the British Virgin Islands (BVIの). Such companies ... 続きを読む
マーシャル諸島は経済的実体規制を採用しました
マーシャル諸島は、1月1日から適用される経済物質規則を採択しました 2019. ただし、興味深いことに注意してください。: 関連する活動に厳密に適用されます (流通・サービスセンター事業, 融資・リース事業, 本社事業, 持株会社事業, 知財事業, 海運業, 銀行業務, 保険事業) holding company business is defined as pure equity holding company a pure equity holding company is subject to a reduced economic substance test the entities must provide the relevant information if requested by the Registrar it seems to apply to Master Series LLC only (各シリーズではありません) an entity ... 続きを読む
投資家や企業を惹きつけた後 : マン島はそれらをトリプルキックすることにしました
Like their flag with three legs: the Isle of Man prepares to triple kick with sanctions all the investors or companies that do not pass their economic substance’s tests.
ジャージー州が経済的実体法を起草
Upcoming laws are to be adopted in Jersey regarding Economic Substance for companies.
The Cayman Islands adopted Economic Substance Laws
Already in force: the Cayman Islands adopted laws & regulations regarding economic substance requirements.
Bermuda adopted an Economic Substance Regime
Bermuda is added to the list of jurisdictions adopting an Economic Substance Regime. Bermuda is used by numerous insurance companies (for example: AIA in Hong Kong) in order to lower the costs and avoid stamp duty on shares. Insurance companies already have on the ground staff in Bermuda so this should not be a problem for them.
The Bahamas adopted substantial economic presence requirements
The Bahamas follow many other jurisdictions by adopting substantial economic presence requirements: activities must be conducted from the Bahamas.
The British Virgin Islands (BVIの) adopts economic substance requirements
The British Virgin Islands (BVIの) adopts economic substance requirements applicable from 1 1月 2019 (with a six-month transitional period for existing legal entities) if it conducts any of the following “relevant activities”: banking business insurance business fund management business finance and leasing business headquarters business shipping business holding business intellectual property business distribution and service centre business. If the economic substance fail, the BVI non-resident company needs to show that it is resident (and taxed) in another jurisdiction. Companies registered in the BVI are widely used in Hong Kong.