Home is where the substance is

Home is where the substance is

KPMG Luxembourg illustrative guide to criteria to consider when analyzing the appropriate substance requirements for your business.

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The increasing importance of economic substance is a logical consequence of various actions undertaken by national or supra-national bodies, such as the OECD’s recommendations on transparency and substance, transfer pricing regulations and base erosion and profit shifting (BEPS) action plans. This handy infographic can help you begin to analyze the appropriate substance requirements for your business, by defining key criteria for consideration.

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