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International Tax for Asset Managers Update
Inaugural edition - August 2013
This update covers a wide variety of tax updates and includes analysis of select legislative, regulatory and case law changes.
The edition 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