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Roland Brandsma and Suzanne Boers of PricewaterhouseCoopers praise the virtues of the new Dutch participation exemption

The tax advantages that Cyprus offers is increasing its appeal as a holding company jurisdiction in Europe, say Pieris Markou and Antonis Taliotis of Deloitte

Sweden is an interesting alternative to the more traditional holding company locations, says Carl Pihlgren of Ernst & Young

A European Commission decision has forced Luxembourg to change its holding companies legislation, reports Keith O'Donnell and Samantha Nonnenkamp of ATOZ Tax Advisers

Welcome to the special feature on holding companies in the June issue of International Tax Review.

Massimo Agostini Preliminary ruling no. 80/E, dated April 26 2007 (the ruling) has addressed the Italian tax treatment of the income produced by an Italian branch of a law firm organised as a UK Limited Liability Partnership (LLP). The ruling also looked at how income is attributed to the LLP's Italian partner is to be taxed.

Mikhail Filinov Marina Malakha In the November 2006 issue of International Tax Review we wrote about the draft law on the proposed Russian holding company regime. Recently the law passed the two remaining readings with the lower chamber of parliament and was approved by the upper chamber of parliament. After presidential approval and official publication the law shall become effective January 1 2008.

Roberto del Toro Adriana Rodriguez On May 8 2007 a decree announcing the new tax treaty between Mexico and New Zealand was published in the Official Gazette, it was approved on April 11 2007 and signed on November 16 2006. This treaty will become effective 30 days after each country has notified the other of the completion of its ratification. In Mexico, its provisions regarding income subject to withholding tax will apply beginning on the first day of the second month following its entry in force; its other provisions will apply beginning January 1 of the next year.

Hans Olav Hemnes The current tax treaty Norway has with the US is from 1971, last updated in 1980, which means that it is fairly old fashioned.

China's tripling of stamp duty on shares is a signal that the government will act to cool what it perceives as the overheating the mainland's two stock markets.