www.mylonaslawfirm.com/en/articles/welcome-to-the-world-of-substance
www.skadden.com/insights/podcasts/2022/02/arms-length-principle-vs-implicit-support-whats-the-way-forward#page=1
Click to access pwc-codified-economic-substance-doctrine.pdf
Click to access in-tax-place-of-effective-management-noexp.pdf
www.clydeco.com/blog/projects-construction/article/the-tide-continues-to-turn-for-offshore-companies
See also:
www.weareguernsey.com/literature/2017/adding-substance-and-creating-value-with-a-tise-listing/
www.vistra.com/insights/Cyprus-tax-concept-of-substance-and-substance-services
www.oneworldmideast.net/CMSPages/GetFile.aspx?guid=7f233987-330b-4fab-8108-057e8abefb0e
www.pavlaw.com/en/publications/is-substance-the-current-buzzword/ppp-301/38/
home.kpmg/cn/en/home/insights/2019/01/china-tax-alert-06.html
www.traverssmith.com/knowledge/knowledge-container/podcast-the-significance-of-substance-for-taxpayers-and-tax-authorities/#page=1
See also:
www.gmlaw.com/news/greenspoon-marder-international-wealth-asset-planning-blog-tax-court-rules-that-offshore-asset-protection-trust-assets-are-not-available-to-the-taxpayer-for-purposes-of-paying-the-irs/
www.careyolsen.com/briefings/tax-residency-corporate-governance-and-directors%E2%80%99-decision-making-update
