In the economic heart of Europe, Belgium is an attractive jurisdiction for combining holding activities with financing and/or intellectual property activities, explain Paul Op de Beeck and Luc Van Walleghem of KPMG.
Cyprus is a jurisdiction that offers many advantages for holding companies. It is often described as an offshore jurisdiction, but Boris Lazic, Michalis Zambartas and Chris Damianou of Eurofast Taxand explain that this is not the case, it simply has the benefit of having the lowest corporate income tax rate in the EU.
The last 12 months have seen tax law changes that Sudhir Kapadia of Ernst & Young believes warrant adequate caution when structuring investments into India.
Ireland has a suite of tax reliefs for holding companies and offers benefits to many sectors, including those looking to innovate, explain Peter Vale and Sarah Meredith of Grant Thornton.
In recent times, there has been increasing interest in the Netherlands from multinational companies that wish to avoid supposed tax havens and blacklisted jurisdictions. Roelof Gerritsen and Ivo Kuipers of Atlas Tax Lawyers put this down to the fact that the Netherlands offers more than a beneficial tax regime that encourages taxpayers to set up a Dutch holding company.
Sébastien Maury and Stefan Kuhn of KPMG outline some recent, as well as contemplated, amendments of the Swiss tax law. They also explain why they think all changes and challenges will lead to an improvement of the Swiss holding location for international investors.