International Tax for Asset Managers Update
The inaugural edition of the International Tax for Asset Managers covers a wide variety of tax updates and includes analysis of select legislative, regulatory and case law changes. Specifically, the newsletter contains several articles addressing new tax developments in countries around the globe, including:
- United States: Supreme Court finds United Kingdom windfall tax creditable under Section 901
- Brazil: More changes to the IOF
- United Kingdom: Partnership tax rules
- Luxembourg: VAT exemption for investment advisory services for funds confirmed
- Greece: Tax treatment of capital gains on sale of sovereign and corporate bonds
- India: Delhi Tribunal attributes profits to permanent establishment
- China: Guidance issued on beneficial ownership of dividends in China
- Australia: Draft legislation released on Australian investment manager regime
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