Economic Substance Regulations Approved

The Department for International Tax Cooperation (DITC) advises industry that Cabinet approved the International Tax Co-Operation (Economic Substance) (Amendment of Schedule) (No. 3) Regulations, 2019 on Tuesday, 10 September 2019. The International Tax Co-operation...

Update on Economic Substance

The Department for International Tax Cooperation (DITC) advises industry of the following: Legislative Assessment – OECD Forum on Harmful Tax Practices (FHTP) As previously advised, a Ministry delegation attended the June meeting of the FHTP, where the Economic...

Economic Substance Regulations, and Guidance v2.0

The Department for International Tax Cooperation (DITC) advises industry that Cabinet approved the following on Tuesday, 30 April 2019: The International Tax Co-operation (Economic Substance) (Amendment of Schedule) (No. 2) Regulations, 2019; and The Regulations and...