This document is the Cayman Finance submission to the Public Consultation on the OECD Pillar One and Pillar Two Blueprints. – December 2020.
Publication Type: Thought Leadership
An Executive Summary of an academic research paper by Oxford Economics. The study was been set up in the context of discussions on the use of offshore jurisdictions for establishing financial services operations, in particular for capital aggregation, and the tax treatment of such operations in those jurisdictions.