Substance requirements: an international overview
Related people




Patrick Smet
Partner
Brussels

Charles Del Valle
Counsel
Paris

Dr Jens Denninger
Senior Associate
Munich

Francesco Guelfi
Partner
Milan

Guilhèm Becvort
Counsel
Luxembourg

Julien Frahi
Associate
Luxembourg

Joy Kloosterman
Associate
Amsterdam

Maciej Kulawik
Counsel
Warsaw

Juan Jose Sanchez
Senior Associate
Madrid

John Hibbard
Senior Counsel
New York

Brin Rajathurai
Knowledge Counsel Europe
London

Naomi Lawton
Knowledge Counsel
London
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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.