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Kluwer International Tax Blog
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By Alex Postma
Of Counsel at EY Caribbean from January 1, 2019
Lecturing International Tax Law at the University of Curacao from 2019
International Tax Law, OECD, Tax Policy

Bumps in the level playing field

Alex Postma/May 5, 2020May 11, 2020 /3 Comments

The OECD recently issued a paper called: “Resumption of application of substantial activities for no or nominal tax jurisdictions”, which is a quite elaborate way of saying that the OECD going forward will require substance in low or no tax jurisdictions. Their stated reason is “leveling the playing field” between low or no tax jurisdictions…

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    Tax Policy Center of the University of Lausanne, Switzerland
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    Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff
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    Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University
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    Geneva Graduate Institute
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    PwC, Netherlands, University of Amsterdam
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    CORIT advisory
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    Texas A&M University Law
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    Godoy & Hoyos Abogados
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    Law School and International Monetary Institute, Renmin University of China
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    Siemens AG
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    Dorean Global Tax Policy BV
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    Maisto e Associati
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    Matsos & Associates
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    University of Sao Paulo; Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados
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    Temple Tax Chambers; King’s College London
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    Bomchil
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    Utumi Advogados
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    Crowe Valente/Valente Associati GEB Partners; Link Campus University, Rome

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