Substance in tax structuring
Organized by IKM
13 May 2020IKM Place
5th Floor, Tower A
5th Ngong Avenue
Nairobi, Kenya
Substance has taken centre stage in the post-BEPS era following the adoption of domestic anti-avoidance measures, the principal purpose test and limitation on benefits requirements in tax treaties. These developments are further compounded by the pressures put on low/zero tax jurisdictions to impose substance requirements under Action 5 of the BEPS Action Plan and EU initiatives.
In this webinar, we will explore the impact of substance requirements on tax structuring, share some relevant countries’ experiences, practical considerations and lessons corporations can take away from recent substance-related ECJ cases.
