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Cross-border tax structuring: Is there a common denominator for substance requirements?

By John Harrington and Marc Teitelbaum
November 7, 2013
  • Economic Substance
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Dentons is launching the next phase of  Vox Tax, a series of Dentons global reports dedicated to the most pressing tax matters facing CEOs, CFOs, general counsel and tax directors. Issued periodically throughout the year, Vox Tax reports will focus on a key current topic in the areas of international tax law and tax planning.

Vox Tax’s first report, authored by Dentons’ global Tax group, covers tax structuring in jurisdictions around the world. “Cross-border tax structuring: Is there a common denominator for substance requirements?” examines 14 nations and discusses critical current tax topics, such as treaty shopping and substance. The report was prepared in collaboration with Loyens & Loeff, a Dutch law firm which contributed a chapter on the Netherlands.  To access a digital version of the report, click here.

The Vox Tax report will be accompanied by three upcoming cluster webcasts, each focused on a different region. These brief, interactive seminars are designed to help practicioners reduce risks and optimize tax operations.

Webcast Schedule
Thursday, November 21, 2013
Western Europe: UK, Spain, France, Germany
Time: 9:00 AM PST / 12:00 PM EST / 17:00 GMT / 18:00 CET

Tuesday, November 26, 2013
Central and Eastern Europe / CIS:
Poland, Czech Republic, Slovakia, Romania, Ukraine, Russia
Time: 9:00 AM EST / 14:00 GMT / 15:00 CET

Thursday, December 5, 2013
North America: Canada and the US
Time: 9:00 AM PST / 12:00 PM EST / 17:00 GMT / 18:00 CET

To RSVP, click here.

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John Harrington

About John Harrington

John Harrington is the co-leader of Dentons' US Tax practice, which was recognized by The Legal 500 in 2020 for outstanding work in international and non-contentious tax. Recognized by Chambers Global as a Notable Practitioner, he advises clients on inbound and outbound transactional and compliance issues; international tax legislative, regulatory and treaty matters; and a variety of domestic tax issues.

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Marc Teitelbaum

About Marc Teitelbaum

Marc Teitelbaum is the former chair of Dentons' Tax practice, which was recognized by The Legal 500 in 2020 for outstanding work in international and non-contentious tax. Marc has been involved in advising public companies, underwriters and investment funds principally in the following areas: acquisition and disposition of domestic and foreign corporations whether taxable or tax-free transactions; the US tax consequences of foreign operations and foreign joint ventures, in particular, multinational manufacturing and sales operations; debt and equity financings; and investment strategies in partnership form, including tax- and accounting-advantaged structured domestic and cross-border financing arrangements.

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