{"version":"1.0","provider_name":"Korpus Prava.Publications","provider_url":"https:\/\/news.korpusprava.com\/en\/","author_name":"Editor","author_url":"https:\/\/news.korpusprava.com\/en\/news\/author\/siteeditor\/","title":"Off\/On Shore (Substance Concept) - Korpus Prava.Publications","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Cx1EIJzVbz\"><a href=\"https:\/\/news.korpusprava.com\/en\/analytics\/2019\/off-on-shore-substance-concept\/\">Off\/On Shore (Substance Concept)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/news.korpusprava.com\/en\/analytics\/2019\/off-on-shore-substance-concept\/embed\/#?secret=Cx1EIJzVbz\" width=\"600\" height=\"338\" title=\"&#8220;Off\/On Shore (Substance Concept)&#8221; &#8212; Korpus Prava.Publications\" data-secret=\"Cx1EIJzVbz\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/news.korpusprava.com\/wp-content\/uploads\/2020\/02\/3-2019-cover-en-646x1080.jpg","thumbnail_width":1024,"thumbnail_height":1713,"description":"Since 2013, when the OECD published its report on combating corporate tax base erosion and profit shifting to low-tax jurisdictions, commonly known as the BEPS plan, we have repeatedly returned to issues associated with implementation of\u00a0the BEPS plan in the pages of \u201cKorpus Prava.Analytics\u201d. One of\u00a0the topical subjects of the current year is requirements of offshore jurisdictions for organization of economic substance. In this article, we will try to answer the questions as to what it means, what is the reason for their introduction, whether they should be observed and what to do next."}