{"id":8779,"date":"2025-05-31T11:02:40","date_gmt":"2025-05-31T08:02:40","guid":{"rendered":"https:\/\/ovza.com\/?p=8779"},"modified":"2025-05-31T10:48:25","modified_gmt":"2025-05-31T07:48:25","slug":"global-minimum-tax-and-offshore-structures","status":"publish","type":"post","link":"https:\/\/ovza.com\/fr\/global-minimum-tax-and-offshore-structures\/","title":{"rendered":"Global Minimum Tax and Offshore Structures"},"content":{"rendered":"<section class=\"l-section wpb_row us_custom_f05bea1e height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container us_custom_1f257949\"><div class=\"vc_column-inner\"><div class=\"w-html\"><!DOCTYPE html>\n<html lang=\"en\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n     <style>\n        .audio-container {\n            background-color: #f0f2f5;\n            border: 1px solid #e0e0e0;\n            border-radius: 10px;\n            box-shadow: 0 4px 8px #fff;\n            padding: 20px;\n            width: 100%;\n            max-width: 100%;\n            box-sizing: border-box;\n        }\n\n        audio {\n            width: 100%;\n            outline: none;\n        }\n\n        .audio-header {\n            display: flex;\n            align-items: center;\n            margin-top: 0px !important;\n            padding-left: 2rem;\n        }\n\n        .audio-icon {\n            background-color: #1db38d;\n            border-radius: 50%;\n            width: 45px;\n            height: 45px;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n            margin-right: 10px;\n        }\n\n        .audio-icon svg {\n            width: 24px;\n            height: 24px;\n            fill: #fff !important; \/* White icon color *\/\n        }\n\n        .audio-title {\n            font-weight: normal;\n            color: #000;\n            font-size: 18px;\n        }\n\n        \/* Media query for mobile devices *\/\n         @media (max-width: 600px) {\n     .audio-header {\n                flex-direction: row;\n                justify-content: center; \/* Ensures center alignment *\/\n                text-align: center;\n                width: 100%;\n            }\n\n            .audio-icon {\n                margin-right: 10px;\n                margin-left: -2rem;\n            }\n\n            .audio-title {\n                margin-top: 0;\n            }\n        }\n    <\/style>\n<\/head>\n\n    <div class=\"audio-container\">\n        <audio controls>\n            <source src=\"https:\/\/ovza.com\/wp-content\/uploads\/2025\/05\/Global-Minimum-Tax-and-Offshore-Structures-1.mp3\" type=\"audio\/mpeg\">\n            \n        <\/audio>\n        <div class=\"audio-header\">\n            <div class=\"audio-icon\">\n                <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"headphones\"\n                     xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n                    <path\n                          d=\"M256 32C114.52 32 0 146.496 0 288v48a32 32 0 0 0 17.689 28.622l14.383 7.191C34.083 431.903 83.421 480 144 480h24c13.255 0 24-10.745 24-24V280c0-13.255-10.745-24-24-24h-24c-31.342 0-59.671 12.879-80 33.627V288c0-105.869 86.131-192 192-192s192 86.131 192 192v1.627C427.671 268.879 399.342 256 368 256h-24c-13.255 0-24 10.745-24 24v176c0 13.255 10.745 24 24 24h24c60.579 0 109.917-48.098 111.928-108.187l14.382-7.191A32 32 0 0 0 512 336v-48c0-141.479-114.496-256-256-256z\">\n                    <\/path>\n                <\/svg>\n            <\/div>\n           \n        <\/div>\n    <\/div>\n\n<\/html><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">What is global minimum tax and how it impacts offshore structures are now central questions in the future of international tax reform. The <\/span><a href=\"https:\/\/www.oecd.org\/en.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">OECD<\/span><\/a><span style=\"font-weight: 400;\">\u2019s 15% minimum tax aims to close long-standing gaps exploited through offshore companies. While this reform mainly targets multinationals with \u20ac750 million+ in revenue, the broader offshore ecosystem is already feeling the pressure to adapt.<\/span><\/p>\n<h2 id='what-is-the-global-minimum-tax'><strong>What is the Global Minimum Tax<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">The global minimum tax, introduced through the <\/span><a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/global-minimum-tax\/global-anti-base-erosion-model-rules-pillar-two.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">OECD\u2019s Pillar Two initiative<\/span><\/a><span style=\"font-weight: 400;\">, is designed to impose a 15% minimum effective corporate tax rate on multinational enterprises with consolidated revenues above \u20ac750 million. While smaller businesses may not fall directly under the scope of the rules, the global enforcement environment around offshore structures is shifting. Banks, regulators, and even mid-sized corporate service providers are aligning with the same standards, demanding transparency and substance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This change strikes at the heart of why many companies used offshore structures in the first place. Historically, the main appeal was simple: set up a company in a zero-tax jurisdiction, hold profits offshore, and defer or avoid taxes in the country of ultimate ownership. But now, if a parent company is located in a jurisdiction that applies global minimum tax rules, profits in a zero-tax jurisdiction will be taxed up to 15% anyway\u2014nullifying the advantage of traditional offshore strategies.<\/span><\/p>\n<h2 id='how-offshore-structures-must-adapt'><strong>How Offshore Structures Must Adapt<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Offshore structures are not dead\u2014but they must evolve. The modern offshore strategy revolves around <\/span><a href=\"https:\/\/ovza.com\/fr\/what-are-economic-substance-rules-for-offshore-companies\/#:~:text=Economic%20substance%20requirements%20are%20legal,jurisdiction%20where%20they%20are%20incorporated.\"><span style=\"font-weight: 400;\">economic substance<\/span><\/a><span style=\"font-weight: 400;\">, governance, and legal defensibility. Rather than relying on <\/span><a href=\"https:\/\/ovza.com\/fr\/what-are-offshore-shell-companies\/\"><span style=\"font-weight: 400;\">shell companies<\/span><\/a><span style=\"font-weight: 400;\"> with no physical operations, businesses are increasingly required to demonstrate that their offshore entities have actual economic activity. This includes having local employees, physical offices, and revenue-generating activities conducted within the jurisdiction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some jurisdictions, like the UAE, Barbados, and Mauritius, are adapting quickly. These countries offer competitive tax rates above the 15% floor but still below what companies might pay in the U.S. or EU. More importantly, they have legal infrastructure to support international operations and are not viewed as <\/span><a href=\"https:\/\/www.fatf-gafi.org\/en\/countries\/black-and-grey-lists.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u201cblacklisted\u201d jurisdictions<\/span><\/a><span style=\"font-weight: 400;\">. These hybrid setups are becoming the new gold standard for offshore planning under global minimum tax enforcement.<\/span><\/p>\n<h2 id='evolving-roles-of-traditional-offshore-jurisdictions'><strong>Evolving Roles of Traditional Offshore Jurisdictions<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Jurisdictions like the British Virgin Islands, Seychelles, and the Cayman Islands are no longer defined by secrecy or regulatory leniency. Instead of moving from \u201cshadiness\u201d to full transparency, these jurisdictions are transitioning toward a more balanced model\u2014where privacy remains protected, but compliance is now a prerequisite.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The introduction of economic substance laws has shifted the way companies must operate. Offshore entities in these jurisdictions are expected to demonstrate real activity\u2014whether through having local directors, conducting board meetings within the jurisdiction, or incurring operational expenses locally. These measures are not designed to expose ownership unnecessarily, but rather to ensure that structures have a defensible economic presence.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This evolution also reflects in banking and professional services. Institutions increasingly require more than incorporation certificates\u2014they seek audited financials, office lease agreements, or proof of actual decision-making within the jurisdiction. The goal is not to eliminate privacy, but to remove the ambiguity that once allowed entities to operate in a regulatory vacuum.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Offshore companies can still benefit from the privacy and neutrality these jurisdictions offer, especially for intellectual property holding, cross-border licensing, or estate planning\u2014but only if they meet substance standards that align with global norms. The message is clear: offshore privacy is not dead, but it must now be underpinned by credibility and lawful operation.<\/span><\/p>\n<h2 id='strategic-shifts-in-offshore-structuring-post-global-minimum-tax'><strong>Strategic Shifts in Offshore Structuring Post-Global Minimum Tax<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">As the global minimum tax becomes the new standard, offshore structuring is no longer just about choosing the jurisdiction with the lowest corporate rate. Strategic planning now involves aligning legal, operational, and tax elements to create a defensible and efficient structure that meets the expectations of both regulators and financial partners.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For multinational companies still eligible to operate through offshore entities, the focus has turned to jurisdictions offering moderate tax rates coupled with robust legal frameworks. Countries such as Barbados, Cyprus, and the United Arab Emirates have emerged as attractive alternatives\u2014not because they promise anonymity or zero-tax setups, but because they offer a stable, compliant environment where real business activity can occur under a competitive tax rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In these jurisdictions, companies can build presence, employ staff, and conduct legitimate operations while remaining compliant with global rules. This gives companies flexibility and privacy without triggering base erosion accusations or reputational backlash. Structures that combine holding companies in the UAE with operational subsidiaries in emerging markets, for instance, are becoming more common for those seeking tax neutrality and legal clarity.<\/span><\/p>\n<h2 id='offshore-ip-holding-structures-under-scrutiny'><strong>Offshore IP Holding Structures Under Scrutiny<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">One of the major casualties of the global minimum tax initiative is the <\/span><a href=\"https:\/\/ovza.com\/fr\/how-offshore-companies-protect-trademarks-and-ip\/\"><span style=\"font-weight: 400;\">traditional offshore intellectual property (IP) holding<\/span><\/a><span style=\"font-weight: 400;\"> model. For decades, companies transferred trademarks, patents, and software rights into zero-tax jurisdictions to collect licensing fees without incurring domestic tax. Today, this model raises serious compliance issues if the IP company lacks substance or a genuine role in managing the assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under the new tax regime, if the IP holding company is deemed a shell\u2014without R&amp;D staff, legal oversight, or decision-making authority in the jurisdiction\u2014its income may be subject to top-up taxation at the group level. Additionally, transfer pricing rules are being applied more aggressively, making it harder to justify income booked in passive offshore entities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nonetheless, offshore IP structures are not obsolete. They are evolving. Now, to justify such a setup, companies must demonstrate that IP is being actively managed from the jurisdiction\u2014through local licensing teams, brand management operations, or content development activities. Jurisdictions like Ireland and Switzerland have adapted well to these changes, offering both substance and tax efficiency.<\/span><\/p>\n<h2 id='the-future-of-offshore-tax-strategy-in-a-global-minimum-tax-world'><strong>The Future of Offshore Tax Strategy in a Global Minimum Tax World<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">As the dust settles on OECD-driven tax reform, the offshore industry is entering a new chapter\u2014one defined by legitimacy over loopholes. In the past, offshore success was often tied to opacity, complex nominee arrangements, and low-tax arbitrage. Going forward, success will depend on structuring that can stand up to scrutiny by regulators, banking partners, and global compliance standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This doesn\u2019t mean offshore is no longer useful\u2014far from it. But the tools have changed. The most competitive offshore structures will be those that pair moderate tax optimization with full transparency, real commercial activity, and legal substance. For example, a <\/span><a href=\"https:\/\/ovza.com\/fr\/register-a-company-in-british-virgin-island\/\"><span style=\"font-weight: 400;\">\u00celes Vierges britanniques<\/span><\/a><span style=\"font-weight: 400;\"> holding company may still be appropriate if it owns a real estate portfolio, has board-level oversight in the BVI, and meets economic substance thresholds.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Moreover, as reputational risk becomes a larger concern for both companies and their clients, even legitimate structures need careful planning. Businesses that present clearly documented operations and international legal compliance will continue to access offshore banking, merchant services, and licensing support\u2014while others may be excluded from the global financial system entirely.<\/span><\/p>\n<h2 id='impact-on-smes-and-solo-entrepreneurs'><strong>Impact on SMEs and Solo Entrepreneurs<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Though most global minimum tax rules technically apply only to multinational enterprises with consolidated revenues above \u20ac750 million, small and medium-sized enterprises (SMEs) are also being caught in the net. Payment processors, banks, and digital service providers are implementing their own compliance standards that reflect global expectations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For solo entrepreneurs running remote businesses, owning digital assets, or offering international consulting services, the days of simple offshore incorporation with no follow-up are over. A Seychelles or Belize IBC can still work\u2014but only if paired with strong KYC documentation, accurate invoicing, and access to a banking partner that accepts offshore clients with proper screening and legal documentation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">OVZA helps clients navigate this space by offering jurisdiction-specific advice, compliant structuring, and pre-vetted banking solutions. Our approach is based on the new reality: offshore isn\u2019t about evasion\u2014it\u2019s about flexibility, security, and smart global strategy.<\/span><\/p>\n<h3 id='conclusion'><strong>Conclusion<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The introduction of the global minimum tax has permanently altered the offshore landscape. What was once a system built on secrecy and arbitrage is now moving toward transparency, substance, and strategic alignment. Offshore companies still offer real advantages\u2014such as cross-border neutrality, legal asset protection, and tax efficiency\u2014but only when built on solid legal foundations and compliant operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For businesses of all sizes, this means reevaluating existing structures, embracing jurisdictions with strong regulatory frameworks, and prioritizing substance over shortcuts. The future of offshore is not about escaping tax\u2014it\u2019s about building globally minded, operationally sound entities that meet today\u2019s international standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With proper guidance, offshore structuring remains a powerful tool. The key is knowing how to use it responsibly. <\/span><\/p>\n<\/div><\/div><div class=\"g-cols wpb_row us_custom_23d78c9b hide_on_default hide_on_laptops via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_middle type_default stacking_default\" style=\"--gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h3 class=\"w-text us_custom_c57c2555 has_text_color hide_on_default hide_on_laptops\"><span class=\"w-text-h\"><span class=\"w-text-value\">Foire aux questions<\/span><\/span><\/h3><div class=\"w-tabs us_custom_6a9b8108 hide_on_default hide_on_laptops style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_plus cpos_right\"><div class=\"w-tabs-section\" id=\"h8ea\"><button class=\"w-tabs-section-header\" aria-controls=\"content-h8ea\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">What is the Global Minimum Tax?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-h8ea\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">It\u2019s a 15% minimum corporate tax rate introduced by the OECD for multinational companies with over \u20ac750 million in revenue. The goal is to prevent profit shifting to zero-tax jurisdictions.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"la93\"><button class=\"w-tabs-section-header\" aria-controls=\"content-la93\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Are offshore companies still useful under this new tax regime?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-la93\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Yes, but they must now demonstrate real business activity and legal substance. Shell companies with no operations are no longer effective.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"rbe6\"><button class=\"w-tabs-section-header\" aria-controls=\"content-rbe6\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">How are traditional offshore jurisdictions adapting?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-rbe6\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Places like BVI and Seychelles have introduced substance laws requiring local operations. They now focus on compliance, not secrecy.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"jd47\"><button class=\"w-tabs-section-header\" aria-controls=\"content-jd47\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">What does this mean for offshore IP holding companies?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-jd47\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Passive IP companies in zero-tax jurisdictions are under scrutiny. Real management and development of IP must occur locally to justify tax benefits.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"uead\"><button class=\"w-tabs-section-header\" aria-controls=\"content-uead\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Do small businesses need to worry about the Global Minimum Tax?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-uead\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Even though the rules target large firms, banks and service providers now apply similar standards to smaller entities. Compliance is essential regardless of company size.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row hide_on_tablets hide_on_mobiles height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-4-1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h3 class=\"w-text us_custom_c57c2555 has_text_color\"><span class=\"w-text-h\"><span class=\"w-text-value\">Foire aux questions<\/span><\/span><\/h3><div class=\"w-tabs us_custom_57af4b14 style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_plus cpos_right\"><div class=\"w-tabs-section\" id=\"i00a\"><button class=\"w-tabs-section-header\" aria-controls=\"content-i00a\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">What is the Global Minimum Tax?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-i00a\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">It\u2019s a 15% minimum corporate tax rate introduced by the OECD for multinational companies with over \u20ac750 million in revenue. The goal is to prevent profit shifting to zero-tax jurisdictions.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"g17d\"><button class=\"w-tabs-section-header\" aria-controls=\"content-g17d\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Are offshore companies still useful under this new tax regime?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-g17d\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Yes, but they must now demonstrate real business activity and legal substance. Shell companies with no operations are no longer effective.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"a2c2\"><button class=\"w-tabs-section-header\" aria-controls=\"content-a2c2\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">How are traditional offshore jurisdictions adapting?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-a2c2\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Places like BVI and Seychelles have introduced substance laws requiring local operations. They now focus on compliance, not secrecy.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"e422\"><button class=\"w-tabs-section-header\" aria-controls=\"content-e422\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">What does this mean for offshore IP holding companies?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-e422\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Passive IP companies in zero-tax jurisdictions are under scrutiny. Real management and development of IP must occur locally to justify tax benefits.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"r568\"><button class=\"w-tabs-section-header\" aria-controls=\"content-r568\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Do small businesses need to worry about the Global Minimum Tax?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-r568\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Even though the rules target large firms, banks and service providers now apply similar standards to smaller entities. Compliance is essential regardless of company size.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_e3e7975b\"><div class=\"wpb_wrapper\"><p data-pm-slice=\"1 1 &#091;&#093;\"><em><span style=\"font-weight: 550;\">Clause de non-responsabilit\u00e9:<\/span> Les informations fournies sur ce site web sont destin\u00e9es \u00e0 des fins de r\u00e9f\u00e9rence et d&#039;information g\u00e9n\u00e9rales uniquement. Bien qu&#039;OVZA mette tout en \u0153uvre pour garantir l&#039;exactitude et l&#039;actualit\u00e9 des informations, leur contenu ne saurait \u00eatre consid\u00e9r\u00e9 comme un avis juridique, financier ou fiscal.<\/em><\/p>\n<\/div><\/div><div class=\"w-text us_custom_f88b33b2\"><span class=\"w-text-h\"><span class=\"w-text-value\">Partagez cet article<\/span><\/span><\/div><div class=\"w-socials us_custom_165216c9 fixicons color_brand shape_circle style_outlined hover_slide\" style=\"--gap:0.25em;\"><div class=\"w-socials-list\"><div class=\"w-socials-item facebook\"><a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/ovza.com\/global-minimum-tax-and-offshore-structures\" class=\"w-socials-item-link\" title=\"Facebook\" aria-label=\"Facebook\"><span class=\"w-socials-item-link-hover\"><\/span><i class=\"fab fa-facebook\"><\/i><\/a><\/div><div class=\"w-socials-item twitter\"><a target=\"_blank\" href=\"https:\/\/twitter.com\/intent\/tweet?url=https:\/\/ovza.com\/global-minimum-tax-and-offshore-structures\" class=\"w-socials-item-link\" title=\"Gazouillement\" aria-label=\"Gazouillement\"><span class=\"w-socials-item-link-hover\"><\/span><i class=\"fab fa-x-twitter\"><svg style=\"width:1em; margin-bottom:-.1em;\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"\/><\/svg><\/i><\/a><\/div><div class=\"w-socials-item linkedin\"><a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https:\/\/ovza.com\/global-minimum-tax-and-offshore-structures\" class=\"w-socials-item-link\" title=\"LinkedIn\" aria-label=\"LinkedIn\"><span class=\"w-socials-item-link-hover\"><\/span><i class=\"fab fa-linkedin\"><\/i><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"What is global minimum tax and how it impacts offshore structures are now central questions in the future of international tax reform. The OECD\u2019s 15% minimum tax aims to close long-standing gaps exploited through offshore companies. While this reform mainly targets multinationals with \u20ac750 million+ in revenue, the broader offshore ecosystem is already feeling the...","protected":false},"author":4,"featured_media":8780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[126],"tags":[],"class_list":["post-8779","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-and-industry","article-post-category-legal-topics"],"acf":[],"_links":{"self":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts\/8779","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/comments?post=8779"}],"version-history":[{"count":6,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts\/8779\/revisions"}],"predecessor-version":[{"id":8844,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts\/8779\/revisions\/8844"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/media\/8780"}],"wp:attachment":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/media?parent=8779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/categories?post=8779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/tags?post=8779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}