{"title":"The Bahamas","authors":"Theominique D. Nottage","doi":"10.1163/2213-2996_flg_c1000045760","DOIUrl":"https://doi.org/10.1163/2213-2996_flg_c1000045760","url":null,"abstract":"The Bahamas faces an unprecedented crisis as it battles the fallout from two consecutive large shocks. It was just recovering from the widespread destruction caused by Hurricane Dorian in the fall of 2019, when the COVID-19 pandemic led to a sudden stop in tourism, creating large fiscal and external financing needs. The authorities’ policy response to the pandemic has been timely, but limited fiscal space constrains the ability to pursue a deeper emergency response.","PeriodicalId":122139,"journal":{"name":"Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125429665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Data for each jurisdiction of the Inclusive Framework","authors":"","doi":"10.1787/a0bc38db-en","DOIUrl":"https://doi.org/10.1787/a0bc38db-en","url":null,"abstract":"","PeriodicalId":122139,"journal":{"name":"Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125122292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sweden","authors":"Claes Caldenby","doi":"10.1787/9a0dd6fd-en","DOIUrl":"https://doi.org/10.1787/9a0dd6fd-en","url":null,"abstract":"When there is reason to believe that the company’s shareholders’ equity is less than half of the registered share capital, the Board of Directors must immediately prepare and force the company’s auditors to examine a balance sheet for liquidation purposes.","PeriodicalId":122139,"journal":{"name":"Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114631487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Ukraine","authors":"Nazar Bobitski","doi":"10.18356/f50b638c-en","DOIUrl":"https://doi.org/10.18356/f50b638c-en","url":null,"abstract":"Ukraine’s track record in macro-stabilization over the last 5 years and under successive Fund programs has been strong, but the goal of robust and inclusive growth remains elusive in the absence of sustained and comprehensive structural reform. Political circumstances were auspicious to address this long-standing challenge, with the President’s anti-corruption platform supported by an unprecedented absolute majority in parliament. However, the outbreak of the COVID-19 pandemic has significantly worsened the outlook and has refocused government policies on containment and stabilization. Uncertainty is large, and the economy is projected to contract sharply as strict containment measures—in Ukraine and globally—led to sizable falls in domestic and external demand. The budget is expected to be hit hard, with a sharp decline in revenues and large emergency spending needs to address the crisis. This, together with the de facto closure of capital markets, has created an urgent balance of payments need.","PeriodicalId":122139,"journal":{"name":"Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122688599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sterling Definitives, Thomas De La Rue, Victor Hugo’s, Patrick Le Lievre
{"title":"Guernsey","authors":"Sterling Definitives, Thomas De La Rue, Victor Hugo’s, Patrick Le Lievre","doi":"10.18356/2ab891fc-en","DOIUrl":"https://doi.org/10.18356/2ab891fc-en","url":null,"abstract":"","PeriodicalId":122139,"journal":{"name":"Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116835622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}