Holding Regimes 2017 - Comparison of Selected Countries
We are pleased to present the digital version of the 2017 edition of the Loyens & Loeff publication Holding Regimes.
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This publication provides a comprehensive overview of the most relevant tax aspects of holding regimes in twelve jurisdictions (Belgium, Cyprus, Hong Kong, Ireland, Luxembourg, Malta, Mauritius, the Netherlands, Singapore, Spain, Switzerland and the United Kingdom), reflecting the laws in effect as per 1 January 2017. The subjects covered include the taxation of dividends and capital gains (participation exemption), non-resident capital gains taxation and a list of countries with which the relevant jurisdiction has concluded an income tax treaty.
Related : Loyens & Loeff CVBA