Despite other advantages, the corporate tax regime can make the US an unwelcome place in which to invest. Erin Kelechava finds out about what needs to change if America is to attract more holding companies
Besides the well known features of the long standing Belgian holding regime, Belgian holding companies can also benefit from some of the more recent, attractive attributes of the Belgian tax system, explain Paul Op de Beeck and Luc van Walleghem of KPMG
Its tax treatment of capital gains, repatriation and dividends, for example, makes Cyprus stand out as a holding company location, believes Sophie Stylianou of Eurofast Taxand.
Srinivasa Rao and Rajendra Nayak of Ernst & Young comment on the appeal of India as a holding company jurisdiction and what the court said in the E-Trade case.
Switzerland offers many advantages as location for holding companies. Sébastien Maury and Stefan Kuhn of KPMG explain the taxation of a Swiss holding company and outline some upcoming and envisaged amendments to Swiss tax law which will improve the Swiss holding location for international investors.