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| bvi economic substance guidance: Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition OECD, 2017-03-27 This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide. |
| bvi economic substance guidance: U.S. Tax Guide for Aliens , 1998 |
| bvi economic substance guidance: Harmful Tax Competition An Emerging Global Issue OECD, 1998-05-19 Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. |
| bvi economic substance guidance: Addressing Base Erosion and Profit Shifting OECD, 2013-02-12 This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters. |
| bvi economic substance guidance: The Diversity Style Guide Rachele Kanigel, 2018-10-15 New diversity style guide helps journalists write with authority and accuracy about a complex, multicultural world A companion to the online resource of the same name, The Diversity Style Guide raises the consciousness of journalists who strive to be accurate. Based on studies, news reports and style guides, as well as interviews with more than 50 journalists and experts, it offers the best, most up-to-date advice on writing about underrepresented and often misrepresented groups. Addressing such thorny questions as whether the words Black and White should be capitalized when referring to race and which pronouns to use for people who don't identify as male or female, the book helps readers navigate the minefield of names, terms, labels and colloquialisms that come with living in a diverse society. The Diversity Style Guide comes in two parts. Part One offers enlightening chapters on Why is Diversity So Important; Implicit Bias; Black Americans; Native People; Hispanics and Latinos; Asian Americans and Pacific Islanders; Arab Americans and Muslim Americans; Immigrants and Immigration; Gender Identity and Sexual Orientation; People with Disabilities; Gender Equality in the News Media; Mental Illness, Substance Abuse and Suicide; and Diversity and Inclusion in a Changing Industry. Part Two includes Diversity and Inclusion Activities and an A-Z Guide with more than 500 terms. This guide: Helps journalists, journalism students, and other media writers better understand the context behind hot-button words so they can report with confidence and sensitivity Explores the subtle and not-so-subtle ways that certain words can alienate a source or infuriate a reader Provides writers with an understanding that diversity in journalism is about accuracy and truth, not political correctness. Brings together guidance from more than 20 organizations and style guides into a single handy reference book The Diversity Style Guide is first and foremost a guide for journalists, but it is also an important resource for journalism and writing instructors, as well as other media professionals. In addition, it will appeal to those in other fields looking to make informed choices in their word usage and their personal interactions. |
| bvi economic substance guidance: Corporate Taxation in the Global Economy International Monetary Fund. Fiscal Affairs Dept., International Monetary Fund. Legal Dept., 2019-03-10 The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities. |
| bvi economic substance guidance: Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition OECD, 2011-06-27 This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews. |
| bvi economic substance guidance: Bad Bug Book Mark Walderhaug, 2014-01-14 The Bad Bug Book 2nd Edition, released in 2012, provides current information about the major known agents that cause foodborne illness.Each chapter in this book is about a pathogen—a bacterium, virus, or parasite—or a natural toxin that can contaminate food and cause illness. The book contains scientific and technical information about the major pathogens that cause these kinds of illnesses.A separate “consumer box” in each chapter provides non-technical information, in everyday language. The boxes describe plainly what can make you sick and, more important, how to prevent it.The information provided in this handbook is abbreviated and general in nature, and is intended for practical use. It is not intended to be a comprehensive scientific or clinical reference.The Bad Bug Book is published by the Center for Food Safety and Applied Nutrition (CFSAN) of the Food and Drug Administration (FDA), U.S. Department of Health and Human Services. |
| bvi economic substance guidance: Financial Intelligence Units International Monetary Fund, 2004-06-17 Over the past decade and beyond, the need for a modern anti-money-laundering strategy has become widely accepted internationally. Depriving criminal elements of the proceeds of their crimes has increasingly been seen as an important tool to combat drug trafficking and, more recently, as a critical element in fighting organized crime, corruption, and the financing of terrorism, and maintaining the integrity of financial markets. The first few financial intelligence units (FIUs) were established in the early 1990s in response to the need for countries to have a central agency to receive, analyze, and disseminate financial information to combat money laundering. Over the ensuing period, the number of FIUs has continued to increase, reaching 84 in 2003. This handbook responds to the need for information on FIUs. It provides references to the appropriate Financial ActionTask Force (FATF) standards wherever appropriate. |
| bvi economic substance guidance: Global Business Regulation John Braithwaite, Peter Drahos, 2000-02-13 How has the regulation of business shifted from national to global institutions? What are the mechanisms of globalization? Who are the key actors? What of democratic sovereignty? In which cases has globalization been successfully resisted? These questions are confronted across an amazing sweep of the critical areas of business regulation--from contract, intellectual property and corporations law, to trade, telecommunications, labor standards, drugs, food, transport and environment. This book examines the role played by global institutions such as the World Trade Organization, World Health Organization, the OECD, IMF, Moodys and the World Bank, as well as various NGOs and significant individuals. Incorporating both history and analysis, Global Business Regulation will become the standard reference for readers in business, law, politics, and international relations. |
| bvi economic substance guidance: Mastering the Risky Business of Public-Private Partnerships in Infrastructure Manal Fouad, 2021-05-10 Investment in infrastructure can be a driving force of the economic recovery in the aftermath of the COVID-19 pandemic in the context of shrinking fiscal space. Public-private partnerships (PPP) bring a promise of efficiency when carefully designed and managed, to avoid creating unnecessary fiscal risks. But fiscal illusions prevent an understanding the sources of fiscal risks, which arise in all infrastructure projects, and that in PPPs present specific characteristics that need to be addressed. PPP contracts are also affected by implicit fiscal risks when they are poorly designed, particularly when a government signs a PPP contract for a project with no financial sustainability. This paper reviews the advantages and inconveniences of PPPs, discusses the fiscal illusions affecting them, identifies a diversity of fiscal risks, and presents the essentials of PPP fiscal risk management. |
| bvi economic substance guidance: Tax Administration Reform in China John Brondolo, Zhiyong Zhang, 2016-03-17 Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future. |
| bvi economic substance guidance: Manual on the Regulation of International Air Transport International Civil Aviation Organization, 2004 |
| bvi economic substance guidance: Expatland John Marcarian, 2015-05-01 'Expatland' is the name of an imaginary country that author and international tax advisor, John Marcarian, has given to the place where expatriates live and work. Expats in Expatland comprise a diverse range of professionals and entrepreneurs in the many roles they discover for themselves around the globe. Economically and culturally diverse, Expatland is like no other place. If it were a single 'country' it would have a population of more than 230 million people and would be the fifth largest country in the world. Expatland is essential reading if you: - Plan to head overseas to live and work - Want to understand the many challenges of living in Expatland from a taxation, financial and family perspective - Want to be well prepared for the major task of moving overseas. The journey to Expatland - and how to thrive once you get there - comes down to how you prepare. This publication provides guidance on: - Important considerations as an expat - What to do when you arrive - What issues to prioritise - What strategies to implement - Suggestions to make your journey to Expatland more exciting and less stressful. This book is that first great step to your new life. |
| bvi economic substance guidance: Inside the EU Code of Conduct Group Martijn F. Nouwen, 2021 This book analyses the functioning and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition in the European Union. |
| bvi economic substance guidance: International Business Taxation Sol Picciotto, 1992-03-02 This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws. |
| bvi economic substance guidance: The Bad Bug Book FDA, U S Food & Drug Administrati, 2004 The Bad Bug was created from the materials assembled at the FDA website of the same name. This handbook provides basic facts regarding foodborne pathogenic microorganisms and natural toxins. It brings together in one place information from the Food & Drug Administration, the Centers for Disease Control & Prevention, the USDA Food Safety Inspection Service, and the National Institutes of Health. |
| bvi economic substance guidance: International Tax Handbook , 2015-01-01 This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277 |
| bvi economic substance guidance: Handbook on Deriving Capital Measures of Intellectual Property Products OECD, 2009-12-03 This handbook considers intellectual property products (IPPs) collectively by type and detailed transaction in order that estimates for national accounts valuations be comparable across countries. |
| bvi economic substance guidance: Bellamy & Child David Bailey, Laura Elizabeth John, 2018 Competition Law and Policy in the EU --Article 101(1) --Article 101(3) --Market Definition --Cartels --Non-Covert Horizontal Cooperation --Vertical Agreements Affecting Distribution or Supply --Merger Control --Intellectual Property Rights --Article 102 --The Competition Rules and the Acts of Member States --Sectoral Regimes --Enforcement and Procedure --Fines for Substantive Infringements --The Enforcement of the Competition Rules by National Competition Authorities --Litigating Infringements in National Courts --State Aids. |
| bvi economic substance guidance: UNCITRAL Secretariat Guide on the Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958) United Nations Publications, 2016 The Guide on the New York Convention provides an insight on the application of the Convention by State courts. |
| bvi economic substance guidance: Jersey Insolvency and Asset Tracking Anthony Dessain, Michael Wilkins, Rob Gardner, Edward Drummond (Solicitor), 2012 |
| bvi economic substance guidance: Tackling tax avoidance Great Britain: H.M. Treasury, Great BritainH.M. Revenue & Customs, 2011-03-25 Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033) |
| bvi economic substance guidance: Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report OCDE,, 2015 This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports |
| bvi economic substance guidance: OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS OECD, 2018-03-16 This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. |
| bvi economic substance guidance: Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities AICPA, 2016-11-07 This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets. |
| bvi economic substance guidance: Taxing the Digital Economy Craig Elliffe, 2021-05-13 The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform. |
| bvi economic substance guidance: An Anatomy of Tax Havens Paul R. Beckett, 2023-10-23 Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. Their goal? To avoid any form of accountability. Own nothing. Possess everything. Be answerable to no one. Where are these tax havens? What forms can they take? What future lies in store for them, and why should we care? An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America answers these questions, and more, in the first comparative study in one volume of European, Caribbean and United States tax havens. It examines their simple origin to the extreme forms some take today, delving into the murky subculture that has deliberately made them impenetrably obscure. Uniquely, it combines detailed technical expertise (regulatory regimes, financial crime, legal and equitable structuring) with an analysis of their impact on domestic and global political, economic, environmental and social concerns. An Anatomy of Tax Havens is a fascinating, informative read for a broad readership; from legal, accountancy and tax practitioners to compliance regulators, law enforcement agencies, and students and researchers interested in business studies, taxation, and crime. |
| bvi economic substance guidance: Offshore Company Fundamentals David Offshorman, 2021-05-18 Everything starts out small... The author of this book once heard this mysterious word offshore for the first time, too. And he, too, asked himself questions like: ‘What does a registered agent do?’, ‘How much do nominee services cost?’, ‘Why do I need an apostille?’, and ‘Where is it better to open a bank account?’. It is this inexperienced reader that the book is intended for, and its title speaks for itself. ‘Offshore Company Fundamentals’ contains basic information that is necessary to anyone who, on hearing the word Panama, thinks of a broad hat, rather than of ‘Panama Papers’. However, a sophisticated reader will also appreciate the survey of events and facts without which the topic can hardly be considered properly covered, although they do not exactly qualify as ‘fundamental stuff’: — Panama Papers and other offshore leaks – What data will be available in the era of worldwide exchange of information: sometimes the future looks back at you from your computer screen; — Cyprus deposit haircut 2013, an event that usually makes one lose faith in humanity, but in this case for some reason the only thing lost was money; — How to open a bank account in the new environment? – Learning to fly is easier; — International Consortium of Investigative Journalists (ICIJ), an organisation that is more like an elite Boy Scout task force digging up compromising material on the powers that be if they are in any way associated with offshores; — Where is the nominee director heading? – Wherever he is heading, now you will not be going the same way; — Compliance Officer, a bogey that sophisticated businessmen use to scare children into good behaviour. The more recent popular questions also include: What are CFC rules? Will I need to comply with economic substance requirements? How does the automatic exchange of tax information work? Why set up a trust? Of course, the author could not but cover these highly relevant topics, too. Whether he has succeeded in this and other tasks is up to you to decide! |
| bvi economic substance guidance: Planejamento Patrimonial e Sucessório Frederico Bastos, Daniel Zugman, Renato Vilela, 2023-05-15 O crescimento da economia brasileira, a sucessão de gerações em empresas familiares, a especialização na prestação de serviços jurídicos e financeiros e as recentes legislações de transparência internacional tornaram indispensável o desenvolvimento e aprofundamento de conhecimentos especializados em planejamento patrimonial e sucessório. Tal área de atuação pressupõe a aplicação de ferramentas jurídicas interdisciplinares, as quais envolvem aspectos familiares e sucessórios, bem como estratégias societárias e tributárias. O objetivo desta obra é contribuir para o desenvolvimento dessa área de atuação a partir de textos especializados, práticos e com enfoque interdisciplinar |
| bvi economic substance guidance: Global Anti-Money Laundering Regulation Nkechikwu Azinge-Egbiri, Nicholas Ryder, Ehi Eric Esoimeme, 2024-11-25 This book explores the politics of money laundering and terrorist financing (ML/TF) regulation in several countries across Africa and the Small Island States. Developed countries created the Financial Action Task Force (FATF) to combat ML/TF globally. Expectedly, the FATF’s standards mirror existing banking regulations within the G7 countries. Yet, the standards apply to all countries irrespective of the limited ML/TF risks they pose to the global economy, their weak pre-conditions for effective regulation and their non-involvement in the FATF’s framing. Still, such countries, mainly within the Global South, have worked hard to amplify their compliance with the regime due to fears of the repercussions of their non-compliance. This collection demonstrates how the global ML/TF regulation is treated as an implicitly superior legal regime where the Global South must comply irrespective of their perception of the FATF’s legitimacy challenges. It shows that beyond exogenous factors such as neo-colonialism, endogenous factors such as weak institutions and corruption undermine the compliance trajectory of the Global South. Furthermore, it analyses the unintended consequences of transplanting FATF standards into diverse legal and cultural contexts. The volume contributes to our understanding of the challenges of transplantation from the Global North and how the Global South is steering within the constraints created by the FATF. It advocates for a comprehensive understanding of the nuanced compliance challenges of developing countries. It further proposes practical solutions to address them, emphasizing the importance of risk-based understanding, accountability, capacity-building and coordination in achieving effective anti-money laundering and counter-terrorist financing measures. The collection will be essential reading for researchers, academics and policy-makers working in financial crime regulation and international economic law. |
| bvi economic substance guidance: Peer Review of the Automatic Exchange of Financial Account Information 2021 , 2021 The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022. |
| bvi economic substance guidance: Global Forum on Transparency and Exchange of Information for Tax Purposes: British Virgin Islands 2022 (Second Round) Peer Review Report on the Exchange of Information on Request OECD, 2022-11-09 This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the British Virgin Islands. |
| bvi economic substance guidance: 受控外國公司課稅制度之研究 元照, 元照出版專書, 黃示亘, 2021-07-01 受控外國公司課稅制度（Controlled Foreign Company Rules, CFC rules）於1960年代自歐美興起，作為國家課稅主權延伸至境外手段之一發展至今。在跨國經濟越發蓬勃情況下，OECD於2015年發布BEPS第3號行動方案，該方案指出CFC制度可以防範納稅人利用各國稅捐法制間差異取得稅捐利益，並提供各構成要件之立法方式。惟我國《所得稅法》第43-3條CFC稅制迄今仍未生效，納稅人與稽徵機關之間權利義務、構成要件適用範圍及時間點上存疑義。 本文藉文獻整理、個案解析、立法例比較等研究方法，先從抽象層面討論CFC稅制應遵守之法律原則，具體層面則以美國CFC稅制（包含GILTI）、BEPS第3號行動計畫、歐盟法制下CFC稅制（包含反避稅指令、歐盟最高法院判決等）為比較標的。之所以特別研究歐盟CFC稅制，係因歐盟最高法院在Cadbury Schweppes案對納稅人跨境經濟活動自由給予最大的保障，也就是會員國只能在納稅人有「純粹人為安排」（wholly artificial arrangement）情況下始得課徵CFC稅捐，間接影響CFC稅制效力。本文將指出在我國CFC課稅制度下，（1）稅捐債務存在仍應由稅捐稽徵機關負舉證責任；（2）無須引進GILTI稅制；（3）且我國已引入歐盟法「純粹人為安排」概念，並討論實質營運豁免條款之運作疑義。至於《境外資金匯回管理運用及課稅條例》等過渡法律失效後，納稅人仍得主張自稅基中減除「彌補CFC稅制生效前受控外國公司之累積虧損」部分。 |
| bvi economic substance guidance: Small States: Economic Review and Basic Statistics, Volume 20 Commonwealth Secretariat, 2018-04-23 Small States: Economic Review and Basic Statistics is a flagship publication of the Commonwealth Secretariat highlighting the development indicators of small states and disseminating knowledge on their economic performance. This milestone 20th volume looks back at the progress of small states over the past 25 years. It also takes stock of the Commonwealth Secretariat’s contribution to the international discourse on small states and the development of the states themselves. |
| bvi economic substance guidance: 私人銀行與高資產顧問的第一本書, 高資產顧問篇 林玲真, 謝萬華, 2019-01-01 本書特別邀請曾任職於四大會計師事務所執業會計師謝萬華先生，針對國際CRS、反避稅以及資產傳承主要工具( 黃金特別股) 的內容於第九章節加以說明及補充，提供高資產顧問與高資產人士針對此議題有更多的了解。 全書分為三大篇幅，每篇以三個章節加以詳細說明。第一篇開宗明義介紹高資產顧問師的認識、高資產人士與租稅規劃的關係，以及個人與法人化資產的規劃。第二篇介紹國際控股公司的運用，並以上市櫃公司為例，提供讀者了解公司的股東結構與控股解析，進一步說明海外帳戶與國際資金的規劃。第三篇為因應國際CRS 的規範、反避稅條款，以及家族資產承傳的特別法加以介紹與說明。附錄為洗錢防制法令的規範內容與依循。 |
| bvi economic substance guidance: Tax Justice and Tax Law Dominic de Cogan, Peter Harris, 2020-11-12 Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change. |
| bvi economic substance guidance: Almanack for the Year of Our Lord ... , 1995 |
| bvi economic substance guidance: An Almanack for the Year of Our Lord ... Joseph Whitaker, 1994 |
| bvi economic substance guidance: UNDOC, Current Index , 1994 |
British Virgin Islands - Wikipedia
The British Virgin Islands (BVI), [3] officially the Virgin Islands, [4] are a British Overseas Territory in the Caribbean, to the east of Puerto Rico and the US Virgin Islands and north-west of Anguilla.
Paradise Redefined | British Virgin Islands Tourism
The British Virgin Islands enjoy a unique position — easy to get to, but still a hidden enclave of secluded serenity. A network of boat docks and airports form a cascade of connections that …
BVI News—News from BVI
BVI ranked in top 20 countries enabling financial secrecy. The BVI has been ranked 16th on the Financial Secrecy Index 2025, which lists the world’s biggest enablers of financial secrecy out …
British Virgin Islands | History, Geography, & Maps | Britannica
May 31, 2025 · British Virgin Islands, British overseas territory in the eastern Caribbean Sea. It is part of an island chain collectively known as the Virgin Islands, which makes up the …
British Virgin Islands Travel Guide | U.S. News Travel
The British Virgin Islands, or BVI for short, are some of the most-exclusive and least-developed islands of the Caribbean, but this only adds to their appeal.
British Virgin Islands Maps & Facts - World Atlas
Nov 13, 2023 · The British Virgin Islands (BVI), a British Overseas Territory in the Caribbean, are located to the east of Puerto Rico and the U.S. Virgin Islands, and north-west of Anguilla. This …
BVI Company Registration in 2025: A Complete Guide to …
Jun 8, 2025 · The British Virgin Islands (BVI) remains one of the most respected and efficient offshore jurisdictions for international business structuring. Whether your goal is asset …
Welcome BVI – The BVI's Premier Traveler's Guide
The Ultimate Way to Experience the British Virgin Islands. Set your course for the iconic BVI Spring Regatta and Sailing Festival, proudly hosted by the Royal BVI Yacht Club for over 50 …
About the Territory - Government of the British Virgin Islands
The Virgin Islands, commonly referred to as the British Virgin Islands (BVI), is a British overseas territory located in the Caribbean to the east of Puerto Rico. The islands make up part of the …
Tourist Attractions in the British Virgin Islands - PlanetWare
Sep 26, 2022 · Ravishingly beautiful, the British Virgin Islands (BVI) encompass more than 60 islands, scattered like emeralds between the Caribbean Sea and the North Atlantic. In 1666, …
British Virgin Islands - Wikipedia
The British Virgin Islands (BVI), [3] officially the Virgin Islands, [4] are a British Overseas Territory in the Caribbean, to the east of Puerto Rico and the US Virgin Islands and north-west of Anguilla.
Paradise Redefined | British Virgin Islands Tourism
The British Virgin Islands enjoy a unique position — easy to get to, but still a hidden enclave of secluded serenity. A network of boat docks and airports form a cascade of connections that …
BVI News—News from BVI
BVI ranked in top 20 countries enabling financial secrecy. The BVI has been ranked 16th on the Financial Secrecy Index 2025, which lists the world’s biggest enablers of financial secrecy out …
British Virgin Islands | History, Geography, & Maps | Britannica
May 31, 2025 · British Virgin Islands, British overseas territory in the eastern Caribbean Sea. It is part of an island chain collectively known as the Virgin Islands, which makes up the …
British Virgin Islands Travel Guide | U.S. News Travel
The British Virgin Islands, or BVI for short, are some of the most-exclusive and least-developed islands of the Caribbean, but this only adds to their appeal.
British Virgin Islands Maps & Facts - World Atlas
Nov 13, 2023 · The British Virgin Islands (BVI), a British Overseas Territory in the Caribbean, are located to the east of Puerto Rico and the U.S. Virgin Islands, and north-west of Anguilla. This …
BVI Company Registration in 2025: A Complete Guide to …
Jun 8, 2025 · The British Virgin Islands (BVI) remains one of the most respected and efficient offshore jurisdictions for international business structuring. Whether your goal is asset …
Welcome BVI – The BVI's Premier Traveler's Guide
The Ultimate Way to Experience the British Virgin Islands. Set your course for the iconic BVI Spring Regatta and Sailing Festival, proudly hosted by the Royal BVI Yacht Club for over 50 …
About the Territory - Government of the British Virgin Islands
The Virgin Islands, commonly referred to as the British Virgin Islands (BVI), is a British overseas territory located in the Caribbean to the east of Puerto Rico. The islands make up part of the …
Tourist Attractions in the British Virgin Islands - PlanetWare
Sep 26, 2022 · Ravishingly beautiful, the British Virgin Islands (BVI) encompass more than 60 islands, scattered like emeralds between the Caribbean Sea and the North Atlantic. In 1666, …
