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22 September 2020 / article

Holding Regimes in a New Era - 2020 edition

We are pleased to present you the 2020 edition of the Loyens & Loeff publication Holding Regimes in a New Era – Comparison of Tax and Non-Tax Aspects of Selected Countries.

Holding Regimes in a New Era - 2020 edition

This publication provides a comprehensive overview of the most relevant tax aspects and certain non-tax aspects of 9 jurisdictions (Belgium, Hong Kong, Ireland, Luxembourg, the Netherlands, Singapore, Spain, Switzerland and the United Kingdom).

The information contained in this publication is based on the applicable laws in effect as per 1 July 2020, unless otherwise mentioned.



Non-resident UCITS eligible for Dutch dividend tax refund

On 23 October 2020, the Dutch Supreme Court has published its judgement in the Köln-Aktienfonds Deka (“Deka”) case. read more

Important Dutch tax developments

There are a couple of important Dutch tax developments in the investment management area to take into consideration. read more

Different Country-by-Country Reporting requirements in a nutshell

Tax authorities are increasingly reviewing Country-by-Country (CbC) reports. MNEs can anticipate questions by preparing a "red flag analysis". read more