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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards
  Version 2 of 2    

Annex I Indicative list of categories of entities and legal arrangements which are considered to be not subject to effective taxation, for the purposes of Article 2(3)

Repealed from 1 January 2016

1. Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction outside the territorial scope of this Directive as defined in Article 7 and which is different from those listed in Article 17(2):

Countries and jurisdictions

Categories of entities and legal arrangements

Antigua and Barbuda

International business company

Anjouan (Comores)

Trust, governed by local or foreign law

International business company

The Bahamas

Trust, governed by local or foreign law

Foundation

International business company

Bahrain

Financial trust, governed by local or foreign law

Barbados

Trust, governed by local or foreign law

International business company

International Society with Restricted Liability

Belize

Trust, governed by local or foreign law

International business company

Bermuda

Trust, governed by local or foreign law

Exempt company

Brunei

Trust, governed by local or foreign law

Comparing proposed amendment...