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New rules for non-resident investment in portfolio investment entities

  • Landwell
  • -
  • New Zealand
  • -
  • May 20 2011

Parliament has proposed amendments to the Taxation (Tax Administration and Remedial Matters) Bill which introduce new tax rules for non-resident investors in portfolio investment entities (PIEs

Tax-free merger - notional interest deduction

  • Landwell
  • -
  • Belgium
  • -
  • April 27 2011

Recently, an advance ruling has been published by the Belgian Ruling Commission confirming the view of the Belgian Minister of Finance that, in the envisaged tax-free merger, the notional interest deduction possibilities of the acquired company remained unchanged in the hands of the acquiring company