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International Tax for Asset Managers Update – Winter 2014


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The winter edition of the International Tax for Asset Managers update, a quarterly round-up of recent tax developments from around the world, continues to focus on investment management-specific issues affecting global tax professionals. The latest issue includes the following representative updates:

  • United States: Baucus international tax reform proposals
  • United States: Final and newly proposed dividend equivalent regulations issued under
    871(m)
  • Austria: Draft of 2014 tax reform bill
  • Hong Kong: Tax audit into offshore funds
  • India: Cyprus designated a noncooperative jurisdiction
  • India: FPIs to get similar tax treatment as available to FIIs
  • India: SEBI (foreign portfolio investors)  regulations 2014
  • Australia: New draft legislation released on investment manager regime

Use the download link to view the full update.

To receive the quarterly edition of International Tax for Asset Managers update by email, please subscribe to Investment Management Tax Alerts.

As used in this document, “Deloitte” means Deloitte LLP [and its subsidiaries]. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

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