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  • jensen.jpg
    Denmark
    Deloitte Denmark
    June 22 2015
  • ponce.jpg
    Ecuador
    Deloitte Ecuador
    June 22 2015
  • Tightened tax rules likely to hit Swedish real estate sector
    The value of real estate in Sweden has been on the rise for a long time and foreign investments in Swedish real estate are substantial. The transaction volume for Q1 2015 amounted to approximately €2.3 billion, with foreign buyers accounting for 25% of this. The Swedish real estate market is often seen as a ‘safe haven’ but changes in the tax regime are expected which could alter the jurisdiction’s attractiveness in the eyes of foreign investors.
    June 22 2015
  • cotessat.jpg
    France
    EmmanuelCotessat Sté d'Avocats / Law Firm
    June 22 2015
  • alakare.jpg
    Finland
    Borenius Attorneys Ltd
    June 22 2015
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    Planned reform of the Swiss withholding tax
    On December 17 2014 the Swiss Federal Council published new draft legislation on the reform of Swiss withholding tax, proposing an exemption for interest payments to non-residents and an extension of the taxable basis for Swiss resident individuals. The draft’s consultation period ended on March 31 2015. Alberto Lissi and Monika Gammeter of Tax Partner – Taxand Switzerland outline the latest developments.
    June 22 2015
  • Fund structuring for the LatAm market: The Curaçao fund for mutual account
    Emile Steevensz, partner at Steevensz|Beckers Tax Lawyers in Curaçao, provides a guide to fund structuring in the Caribbean region and assesses the advantages of the Curaçao fund for mutual account.
    June 22 2015
  • Editorial
    As part of a continuing focus on the tax issues impacting the asset management industry, International Tax Review brings you the second edition of the Financial Services supplement publication.
    June 22 2015
  • hody.jpg
    Switzerland
    Deloitte Switzerland and Deloitte Belgium
    June 22 2015
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    Collective investments funds – new tax treatment on the way
    On April 14 2015 the Norwegian Ministry of Finance issued a public consultation proposal for new rules concerning the tax treatment of collective investment funds. Bodil Marie Myklebust, Stian Roska Revheim and Dag Saltnes of PwC Norway flesh out the proposals as they stand, and look to the likely future changes that will occur before implementation.
    June 22 2015
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