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Capital Markets

  • Governments target reform

  • Interview: EC’s Bergmann on why the FTT’s critics are wrong

    Manfred Bergmann, director for Indirect Taxation and Tax Administration at the European Commission, nicknamed Mr FTT in EU circles, is the man behind the EU’s proposed financial transaction tax. In an exclusive interview, he explains why critics are wrong to claim it will harm growth, why the UK has nothing to fear and why France decided to implement the tax unilaterally.

  • Germany: Re-shaping the German investment fund market

    Markus Hammer of PwC runs through the proposed changes to the German Investment Tax Act and what they mean for the country’s investment, hedge and real estate funds.

  • India: India prepares for capital markets changes

    In 2011, the Securities and Exchange Board of India released new acquisition and takeover regulations. Amit Maru of Ernst & Young analyses these regulations one year on and explains why the capital markets sector should expect more changes in the months to come.

  • Ireland: Sales and acquisitions of loan portfolios

    Ireland is a favourable location for finance and acquisition vehicles. Conor Hurley and Jonathan Sheehan of Arthur Cox explain how to take advantage of the regime and what the benefits are of a section 110 Special Purpose Vehicle and the Irish Qualified Investor Fund.

  • Sweden: Tax treatment of intra-group debt in Sweden

    In early 2012, the Swedish Ministry of Finance issued radical proposals to change the corporate tax regime for intra-group debt. Nils Schmid of KPMG analyses the proposal and explains that, if implemented, the main change will be that all intra-group debt becomes in principle non-deductible.

  • Switzerland: Significant changes in the tax regulations for the Swiss bond market

    Roger Dall’O and Monika Gammeter Utzinger of Tax Partner – Taxand investigate proposed tax changes to the Swiss bond market that aim to avoid the repeat of the collapse of banks that were thought to be too big to fail.

International Correspondents