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International Tax for Asset Managers Update – Fall 2013


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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

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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