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⍰ ASK Can you describe the impact of recent changes in tax laws and regulations on offshore tax and legal structures?

Recent changes in tax laws and regulations have had a significant impact on offshore tax and legal structures. Governments around the world have been tightening their tax laws and regulations in response to concerns about tax avoidance, tax evasion, and the loss of tax revenue. These changes have had a major impact on companies that use offshore tax and legal structures to minimize their tax liabilities.

One of the key changes has been the increased focus on transparency and information exchange between countries. The Organisation for Economic Co-operation and Development (OECD) has been leading the charge on this front, promoting greater transparency and information exchange through its Base Erosion and Profit Shifting (BEPS) initiative. This has resulted in increased pressure on countries to exchange information about companies' tax arrangements, making it more difficult for companies to hide their activities from tax authorities.

Another important change has been the increased focus on substance over form, which has made it more difficult for companies to use offshore tax and legal structures in ways that are seen as artificial or lacking in substance. Tax authorities are now looking more closely at the actual operations of companies using these structures, to ensure that they are not using these structures solely for tax purposes.
 

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