uncleflo
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New Substance Requirements for Isle of Man Companies - Effective January 2019 - Dixcart
Saved by uncleflo on April 12th, 2021.
The Isle of Man Treasury has published a draft of the proposed Income Tax (Substance Requirements) Order 2018. This draft Order will, once final, and if approved by Tynwald (in December 2018), have effect in respect of accounting periods commencing on or after 1 January 2019. This means that from January 2019, companies engaging in “relevant activities” will have to demonstrate that they meet specific substance requirements, to avoid sanctions. This Order is in response to a comprehensive review that was carried out by the EU Code of Conduct Group on Business Taxation (COCG) in order to assess over 90 jurisdictions, including the Isle of Man (IOM) against standards of:
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