Article

Substance requirements: an international overview

Published Date
Oct 12 2023
Tax substance is a crucial factor for cross-border investment structures, especially in light of increased scrutiny and transparency from tax authorities and regulators. Are your cross-border structures resilient to tax substance challenges?

Our tax experts across A&O share their analysis with key insights on substance indicators, risks and guidelines from various jurisdictions. 

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Substance requirements

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This content was originally published by Allen & Overy before the A&O Shearman merger

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