International Tax for Asset Managers Update – Fall 2013
The fall edition of the International Tax for Asset Managers Update explores investment management-specific issues affecting global tax professionals. Specifically, the newsletter contains several articles addressing late-breaking tax developments in countries around the globe, including:
- Mexico: Tax reform presented to Congress
- Peru: Income tax rules revised for enactment of Repo Transactions Act
- Argentina: New tax on dividends and capital gains
- France: Updated list of noncooperative states/territories
- Luxembourg: New legal and tax rules for partnerships
- Hungary: Proposed changes to participation exemption and company migration rules
- Mauritius: Enhanced substance requirements
- India: Tax authorities notify additional information to be furnished by nonresidents along with Tax Residency Certificate
- China: Risk of tax residence is no longer a remote possibility
- Korea: An update on foreign private equity funds
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