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Holding Companies

  • Editorial

  • Austria: Austria shows its colours as a holding company location

    Niklas Schmidt and Eva Stadler of Wolf Theiss describe the features of the tax regime in Austria that make it attractive to holding companies. For example, Austria does not have controlled foreign company or thin capitalisation rules, and its participation exemption system is favourable to international companies

  • Belgium: The benefits of Belgian corporate tax rules for holding companies

    Besides the well known features of the long-standing Belgian holding regime, holding companies can also benefit from some other attractive attributes of the tax system there, explain Paul Op de Beeck and Luc Van Walleghem of KPMG Tax and Legal Advisers

  • Cyprus: Holding companies and the importance of substance

    Holding companies established in Cyprus enjoy many tax advantages. However, investors should be aware that they need to show management and control, and substance in Cyprus, though there are no formal definitions of what are required, say Chris Damianou and Michalis Zambartas of Eurofast Taxand

  • India: Holding company planning for India investments

    Forthcoming changes to Indian tax law, such as the introduction of the Direct Taxes Code in 2012, and amendments to the use of limited liability partnerships for foreign direct investment, mean that taxpayers will have to rethink how they traditionally have dealt with tax planning for holding companies in India, believe Srinivasa Rao and Rajendra Nayak of Ernst & Young

  • Ireland: Ireland adds to features of holding company regime

    Tax is a key reason why Ireland is an ideal holding company location, explain Peter Vale and Sarah Meredith of Grant Thornton

  • Luxembourg: Luxembourg adds to advantages for holding companies

    Since the end of the financial crisis, international groups have been revisiting their corporate and tax structures to adapt to the economy and tax climate. In this context, Luxembourg has maintained attractive measures for holding companies and remains a useful platform for investments, not only because of its tax rules, but also for reasons beyond its tax regime, explains Louis Thomas of KPMG Luxembourg

  • Malaysia: The benefits of a Malaysian holding company

    Lee Hock Khoon and Yeo Eng Ping, of Ernst & Young Malaysia explain the rules that enable the establishment of a Malaysian holding or Labuan company. The tax advantages, including the lack of a capital gains regime, make the situation simple and easy to operate

  • The Netherlands: The advantages of a Dutch Co-op

    In recent years, the Dutch cooperative has proved itself as a way for taxpayers to avoid dividend withholding tax, notes Marc Sanders of VMW Taxand

  • Switzerland: The appeal of Switzerland for holding companies

    Switzerland provides an advantageous environment for holdings and headquarters. Sébastien Maury and Stefan Kuhn of KPMG outline some of the recent and contemplated amendments of the Swiss tax law which will improve Switzerland as a holding location for international investors

  • UK: Why the UK works for holding companies

    Nick Farr of Grant Thornton UK believes Britain has a favourable holding company regime, though he warns that taxpayers must remember to structure carefully to avoid being caught by anti-avoidance provisions


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