International Tax for Asset Managers Update – Summer 2013
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
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.