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  • Deloitte Mexico
  • Avalara and Aberdeen Group research reveals organisations are hindering growth through reliance on static systems.
  • French corporate tax legislation stipulates that distributions of profits from a subsidiary to a French parent company are not, in principle, taxed at the parent. Excluded from this, however, is a 5% proportion, which represents the charges incurred by the French parent company in connection with its holding in the subsidiary. These charges are not to be deductible because they serve the realisation of non-taxable income by the French parent company, namely the distribution of profits from its subsidiaries.
  • Deloitte Austria
  • Deloitte China
  • Deloitte Croatia
  • 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.
  • Ramón Esquives Espinoza, head of tax processes in the management and tax advisory unit of BBVA’s finance area, takes a look at current points of contention between the Peruvian financial sector and the country’s tax authorities, which relate to suspended interest and the applicable income tax rate for interest paid to non-residents.
  • 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.
  • Deloitte Switzerland and Deloitte Belgium