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Corporate Tax

09 April 2021
Dave Sherwin Economic substance requirements: overview

Cayman Islands - Ogier

The International Tax Cooperation (Economic Substance) Act reflected the Cayman Islands' commitment to its obligations as a member of the Organisation for Economic Cooperation and Development's global Base Erosion and Profit Shifting Inclusive Framework and corresponding EU requirements for no or nominal tax jurisdictions. This article summarises the key elements of the act and draws upon guidance issued by the Tax Information Authority.

Author: Dave Sherwin
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