The phrase tax haven has long conjured images of letterbox companies metres away from the golden sands and deep blue seas of Bermuda’s beaches. But is that moniker appropriate or is the stereotype shifting as European jurisdictions such as Denmark and the UK’s City of London are being stamped with the tax haven label following recent reform measures? Matthew Gilleard looks at tax competition in specific country contexts to see whether the face of tax havens is changing.
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While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort