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

International Tax for Asset Managers Update
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